<SEC-DOCUMENT>0001213900-22-016138.txt : 20220330
<SEC-HEADER>0001213900-22-016138.hdr.sgml : 20220330
<ACCEPTANCE-DATETIME>20220330160308
ACCESSION NUMBER:		0001213900-22-016138
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		85
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220330
DATE AS OF CHANGE:		20220330

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-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37945
		FILM NUMBER:		22786383

	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-K
<SEQUENCE>1
<FILENAME>f10k2021_flexshopperinc.htm
<DESCRIPTION>ANNUAL REPORT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 30 17:25:15 UTC 2022 -->
<html xmlns:compsci="http://compsciresources.com" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:fpay="http://anchorfundingservices.com/20211231" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-types="http://fasb.org/us-types/2021-01-31" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.w3.org/1999/xhtml" xmlns:xml="http://www.w3.org/XML/1998/namespace"><head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type" />
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 2pt solid; border-bottom: Black 1pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>UNITED
STATES<br/>
SECURITIES AND EXCHANGE COMMISSION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Washington,
D.C. 20549</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 14pt"><b>FORM
<ix:nonNumeric contextRef="c0" name="dei:DocumentType">10-K</ix:nonNumeric></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric>&#160;<b>ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">For
the fiscal year ended <ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric></ix:nonNumeric></span></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">or</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric>
<b>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the transition period from ________ to ________</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission
File Number: <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber">001-37945</ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><img alt="" src="img_001.jpg" style="height: 42px; width: 250px"/></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 14pt"><b><span style="-sec-ix-hidden: hidden-fact-0">FLEXSHOPPER,
INC.</span></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of Registrant as specified in its charter)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;"> <tr style="font-family: Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delaware</span></ix:nonNumeric></td> <td style="width: 2%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:EntityTaxIdentificationNumber"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20-5456087</span></ix:nonNumeric></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation or organization)</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification No.)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1">901 Yamato Road</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2">Ste. 260</ix:nonNumeric></span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown">Boca Raton</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="border-bottom: black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33431</span></ix:nonNumeric></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&#8217;s
telephone number, including area code: <ix:nonNumeric contextRef="c0" name="dei:CityAreaCode">(855)</ix:nonNumeric> <ix:nonNumeric contextRef="c0" name="dei:LocalPhoneNumber">353-9289</ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities&#160;registered
pursuant to Section 12(b) of the Act:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title of each class</span></td> <td style="text-align: center; width: 2%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name of each exchange on which registered</span></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF; font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $0.0001 per share</span></ix:nonNumeric></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The <ix:nonNumeric contextRef="c0" name="dei:SecurityExchangeName">NASDAQ</ix:nonNumeric> Stock Market LLC</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered pursuant to Section 12(g) of the Act: None</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes&#160;&#9744;&#160;&#160;&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric>&#160;&#9746;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes&#160;&#9744;&#160;&#160;&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric>&#160;&#9746;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. <ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric>&#160;&#9746;&#160;&#160;&#160;No&#160;&#9744;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric>&#160;&#9746;&#160;&#160;&#160;No&#160;&#9744;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="white-space: nowrap; text-align: justify; width: 20%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer:</span></td> <td style="white-space: nowrap; text-align: justify; width: 37%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td> <td style="white-space: nowrap; text-align: justify; width: 23%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer:</span></td> <td style="white-space: nowrap; text-align: justify; width: 20%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td></tr> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric>:</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company:</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></ix:nonNumeric></td></tr> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company:</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></ix:nonNumeric></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. &#9744;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:IcfrAuditorAttestationFlag">&#9744;</ix:nonNumeric></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes&#160;&#9744;&#160;&#160;&#160;No&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant, as of the last business day
of the Registrant&#8217;s most recently completed second fiscal quarter, was approximately $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="dei:EntityPublicFloat" scale="0" unitRef="usd">40,177,000</ix:nonFraction> (based on the price at which the
Registrant&#8217;s common stock was last sold on June 30, 2021 of $2.97 per share).</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The number of shares outstanding of the Registrant&#8217;s common stock,
as of March 30, 2022, was <ix:nonFraction contextRef="c1" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares">21,575,112</ix:nonFraction>.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Documents
incorporated by reference</b>: The Registrant intends to file a definitive proxy statement pursuant to Regulation 14A under the Securities
Exchange Act of 1934 with respect to the 2022 annual meeting of stockholders within 120 days after the end of the fiscal year ended December
31, 2021. Portions of such proxy statement are incorporated by reference into Part III of this Form 10-K.</span></p><div>

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



</div><!-- Field: Rule-Page --><div style="width: 100%; font-family: Times New Roman, Times, Serif"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1pt solid; border-bottom: Black 2pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

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



</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: normal 10pt Times New Roman, Times, Serif">&#160;</p></div><div>
    </div><div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Table of Contents</b></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td colspan="2" style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td colspan="2"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_001"><b>CAUTIONARY NOTE REGARDING
                    FORWARD-LOOKING STATEMENTS</b></a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">ii</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><a href="#A_002"><span style="font-size: 10pt"><b>PART I</b></span></a></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">1</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 10%; text-align: justify"><span style="font-size: 10pt">Item 1.</span></td>
    <td style="vertical-align: top; width: 81%; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_003"><span style="font-size: 10pt">Business</span></a></td>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 8%; text-align: center"><span style="font-size: 10pt">1</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 1A.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_004"><span style="font-size: 10pt">Risk
    Factors</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">7</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 1B</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_005"><span style="font-size: 10pt">Unresolved
    Staff Comments</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">17</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 2.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_006"><span style="font-size: 10pt">Properties</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">18</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 3.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_007"><span style="font-size: 10pt">Legal
    Proceedings</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">18</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 4.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_008"><span style="font-size: 10pt">Mine
    Safety Disclosures</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">18</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><a href="#A_009"><b>PART II</b></a></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">19</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 5.</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify"><a href="#A_010">Market for Registrant&#8217;s
    Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities</a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">19</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 6.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><a href="#A_011">Reserved</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">19</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 7.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_012">Management&#8217;s
                                            Discussion and Analysis of Financial Condition and Results of Operations</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">20</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 7A.</span></td>
    <td style="vertical-align: top; text-align: justify"><a href="#A_013">Quantitative and Qualitative&#160;Disclosures about Market
    Risk</a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">28</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 8.</span></td>
    <td style="vertical-align: top; text-align: justify"><a href="#A_014">Financial Statements and Supplementary Data</a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">28</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 9.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_015">Changes
                                            in and Disagreements with Accountants on Accounting and Financial Disclosure</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">28</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 9A.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_016"><span style="font-size: 10pt">Controls
    and Procedures</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">28</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 9B.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_017"><span style="font-size: 10pt">Other
    Information</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">28</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">Item 9C.</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_018">Disclosure Regarding
    Foreign Jurisdiction that Prevent Inspections</a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">28</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><a href="#A_019"><span style="font-size: 10pt"><b>PART III</b></span></a></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">29</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 10.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_020"><span style="font-size: 10pt">Directors,
    Executive Officers and Corporate Governance</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">29</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 11.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_021"><span style="font-size: 10pt">Executive
    Compensation</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">29</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 12.</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify"><a href="#A_022">Security Ownership
    of Certain Beneficial Owners and Management and Related Stockholder Matters</a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">29</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 13.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_023">Certain
                                            Relationships and Related Transactions, and Director Independence</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">29</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 14.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_024">Principal
                                            Accounting Fees and Services</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">29</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><b><a href="#A_025">PART IV</a></b></td><td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">30</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 15.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_026">Exhibits
                                            and Financial Statement Schedules</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">30</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 16.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_028"><span style="font-size: 10pt">Form
    10-K Summary</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">33</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><a href="#A_027"><span style="font-size: 10pt"><b>SIGNATURES</b></span></a></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">34</td></tr>
  </table><div>
</div><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><!-- Field: Page; Sequence: 2; Options: NewSection; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="A_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CAUTIONARY
NOTE REGARDING</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FORWARD-LOOKING
STATEMENTS</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934,
as amended, that are intended to be covered by the &#8220;safe harbor&#8221; 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 &#8220;believe,&#8221; &#8220;expect,&#8221; &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221;
&#8220;could,&#8221; &#8220;would,&#8221; &#8220;seek,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221; &#8220;goal,&#8221; &#8220;project,&#8221;
&#8220;estimate,&#8221; &#8220;anticipate&#8221; &#8220;strategy,&#8221; &#8220;future,&#8221; &#8220;likely&#8221; or other comparable
terms and references to future periods. All statements other than statements of historical facts included in this Annual Report on Form
10-K 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 joint working arrangements with retailers, 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.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">our
                                            limited operating history, limited cash and net losses attributable to common and series
                                            1 convertible preferred shareholder;</p></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span 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;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    failure to successfully manage and grow our FlexShopper.com e-commerce platform;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to maintain compliance with financial covenants under our credit agreement;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    dependence on the success of our third-party retailers and our continued relationships with them;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span 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;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    failure to protect the integrity and security of customer and employee information; and</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    business and financial impact of the COVID-19 pandemic; and</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    other risks and uncertainties described in Risk Factors and Management&#8217;s Discussion and Analysis of Financial Condition and
    Results of Operations of this Annual Report.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
forward-looking statement made by us in this Annual Report is based only on information currently available to us and speaks only as
of the date on which it is made. Except as required by federal securities laws, 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.</span></p><div>

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



</div><!-- Field: Page; Sequence: 3; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
I</b></span></p><div>

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

</div><div><a id="A_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item&#160;1.&#160;Business</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Company
Overview</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a financial technology company that enables
consumers utilizing our e-commerce marketplace to shop for brand name electronics, home furnishings and other durable goods on a lease-to-own
(LTO) basis. We effect these transactions by first approving consumers through our proprietary, risk analytics-powered underwriting model.
After receiving a signed consumer lease, we then fund the leased item by purchasing the item from our merchant partner and leasing it
to our customer. We then collect payments from consumers under the consumer lease. We hold several registered patents and patent applications
on aspects of our LTO system. For the year ended December 31, 2021, we generated approximately $118 million in net lease revenues and
fees and realized approximately $3 million in net income.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">We believe that our LTO
programs, which are designed to improve the quality of life of our customers by providing them the ability to obtain ownership of high-quality
durable products under an affordable payment arrangement, support broad untapped expansion opportunities for us within the U.S. consumer
retail and e-commerce marketplaces. Central to our business model is our LTO Engine, the proprietary technology that we developed and
use to automate the online process for consumers to receive payment terms and spending limits and to enter into leases for durable goods,
all within minutes. The LTO Engine allows us to operate through three strategic sales channels: (i) selling directly to consumers via
our online FlexShopper.com LTO Marketplace featuring thousands of durable goods, (ii) utilizing our LTO payment method at check-out on
our merchant partners&#8217; e-commerce sites and (iii) facilitating LTO transactions with retailers in their physical locations both
through their in-store terminals and FlexShopper applications accessed via the Internet. In 2021, we began a test to market an unsecured,
consumer loan product for our bank partner that would augment our LTO solution in retailer sales channels. In 2022, based upon the success
of this testing, we expect the marketing of our bank partner&#8217;s loans to become a strategic solution that we offer to many of our
current customers and through our retailer partners.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Our
Market Opportunity</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
LTO industry offers consumers an alternative to traditional methods of obtaining electronics, computers, home furnishings, appliances
and other durable goods. FlexShopper&#8217;s customers typically do not have sufficient cash or credit to obtain these goods, so they
find the short-term nature and affordable payments of LTO attractive.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Lease-Purchase Transaction</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
lease-purchase transaction is a flexible alternative for consumers to obtain brand name merchandise with no long-term obligation. Key
features of our lease-purchase transactions include:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Brand
name merchandise</i></b>.&#160;FlexShopper offers well-known brands such as LG, Samsung, Sony and Vizio home electronics; Frigidaire,
General Electric, LG, Samsung and Whirlpool appliances; Acer, Apple, Asus, Samsung and Toshiba computers and/or tablets; Samsung and
Apple smartphones; and Ashley, Powell and Standard furniture, among other brands.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Convenient
payment options</i></b><i>.</i>&#160;Our customers make payments on a weekly or bi-weekly basis. Payments are automatically deducted
from the customer&#8217;s authorized checking account or debit card. Additionally, customers may make additional payments or exercise
early payment options, which enable them to save money.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>No
long-term commitment</i></b><i>.</i>&#160;A customer may terminate a lease-purchase agreement at any time with no long-term obligation
by becoming current on amounts due under the lease-purchase agreement and returning the leased item to FlexShopper.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Applying
has no impact on credit or FICO score</i></b><i>.</i>&#160;We do not use FICO scores to determine customers&#8217; spending limits, so
our underwriting does not impact consumers&#8217; credit with the three main credit bureaus.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Flexible
options to obtain ownership</i></b><i>.</i>&#160;Ownership of the merchandise generally transfers to the customer if the customer makes
all payments during the lease term, which is 52 weeks, or exercises early payment options.</span></p><div>

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



</div><!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Key
Trends Driving the Industry</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Non-prime consumers represent
the largest segment of the credit market. According to Experian research published on June 7, 2021, 30% of Americans are categorized
as sub-prime consumers. This segment of consumers represents a significant and underserved market.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><img alt="" src="img_002.jpg" style="height: 194px; width: 500px"/></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
also believe current additional industry trends include:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consumers
    recognizing that they have more convenient options to acquire the products they want.</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    difficult retail climate leading retailers to embrace &#8220;save the sale&#8221; financing to increase sales with new consumers.</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Technology
    advances in online underwriting and LTO digital functionality continuing to drive the B2B market segment by making it easier for
    retailers and consumers to transact on an LTO basis in an efficient and timely manner.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><img alt="" src="img_003.jpg" style="height: 298px; width: 500px"/></span></p><div>

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



</div><!-- Field: Page; Sequence: 5; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Our
Growth and Expansion Strategy</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Like many industries, the
internet and other technology is transforming the LTO industry. FlexShopper has positioned itself to take advantage of this transformation
by focusing on the expansion of the LTO industry online and into mainstream retail and e-tail. Through its strategic sales channels,
FlexShopper believes it can expand the LTO industry, also known as the rent-to-own or RTO industry. FlexShopper has developed and is
currently processing LTO transactions using its &#8220;LTO Engine,&#8221; FlexShopper&#8217;s proprietary technology that automates the
process of consumers receiving spending limits and entering into leases for durable goods all within minutes. The LTO Engine is the basis
for FlexShopper&#8217;s primary sales channels, which include B2C and B2B channels, illustrated in the diagram below:</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><img alt="" src="img_004.jpg" style="height: 332px; width: 750px"/></span></p><div>



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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe we have created a unique platform in which our B2B and B2C sales channels beneficially advance each other. For our B2C channels,
we directly market to our consumers LTO opportunities at FlexShopper.com, where they can choose from more than 150,000 of the latest
products shipped directly to them by some of the nation&#8217;s largest retailers. This generates sales for our retail partners, which
encourages them to incorporate our B2B solutions into their online and in-store sales channels. The lease originations by our retail
partners using our B2B channels, which have low customer acquisition cost to us, subsidize our B2C customer acquisition costs. Meanwhile,
our B2C marketing promotes FlexShopper.com, which provides incremental sales for our retail partners, as well as benefitting our FlexShopper.com
business.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
achieve our goal of being the preeminent &#8220;pure play&#8221; virtual LTO leader, we intend to execute the following strategies:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Continue
to grow FlexShopper into a dominant LTO brand. </i></b>Given strong consumer demand and organic growth potential for our LTO solutions,
we believe that significant opportunities exist to expand our presence within current markets via existing marketing channels. As non-prime
consumers become increasingly familiar and comfortable with our retail kiosk partnerships, online marketplace and mobile solutions, we
plan to capture the new business generated as they migrate away from less convenient legacy brick-and-mortar LTO stores.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Expand
the range of customers served</i>. </b>We continue to evaluate new product and market opportunities that fit into our overall strategic
objective of delivering next-generation retail, online and mobile LTO terms that span the non-prime/near-prime credit spectrum. For example,
we are evaluating products with lower fees that would be more focused on the needs of more creditworthy subprime consumers that prefer
a less expensive LTO option. In addition, we are continually focused on improving our analytics to effectively underwrite and serve consumers
within those segments of the non-prime credit spectrum that we do not currently reach, including profitable deeper penetration of the
sub-prime spectrum. We believe the current generation of our underwriting model is performing well and will continue to improve over
time as its data set expands.</span></p><div>

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



</div><!-- Field: Page; Sequence: 6; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Pursue
additional strategic retail partnerships.</i></b> We intend to continue targeting regional and national retailers to expand our B2B sales
channels. As illustrated in the diagram above, we believe we have the best omnichannel solution for retailers to &#8220;save the sale&#8221;
with LTO options. In retail, the phrase &#8220;save the sale&#8221; means offering consumers other finance options when they do not qualify
for traditional credit. We expect these partnerships to provide us with access to a broad range of potential new customers, with low
customer acquisition costs.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Expand
our relationships with existing customers and retail partners.</i></b>&#160;Customer acquisition costs represent one of the most significant
expenses for us due to our high percentage of online customers. In comparison, no acquisition cost is incurred for customers acquired
through our retail partnerships. We will seek to expand our strong relationships with existing customers by providing qualified customers
with increased spending limits or offering other products and services to them, as well as seek to grow our retail partnerships to reduce
our overall acquisition cost.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><b><i>Continue to optimize
marketing across all channels.</i></b> Since we began marketing our services to consumers in 2014, we have made significant progress
in targeting our customers and lowering our customer acquisition costs. Our efforts have been across different media including direct
response television and digital channels such as social media, email and search engines.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Competition
and our Competitive Strengths</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
LTO industry is highly competitive. Our operation competes with other national, regional and local LTO businesses, as well as with rental
stores that do not offer their customers a purchase option. Some of these companies have, or may develop, systems that enable consumers
to obtain through online facilities spending limits and payment terms and to enter into leases, in a manner similar to that provided
by FlexShopper&#8217;s proprietary technology. We believe the following competitive strengths differentiate us:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Underwriting
and Risk Management</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Specialized
technology and proprietary risk analytics optimized for the online non-prime credit</i>&#160;<i>market</i>.</b> We have made substantial
investments in our underwriting technology and analytics platforms to support rapid scaling, innovation and regulatory compliance. Our
team of data scientists and risk analysts uses our risk infrastructure to build and test strategies across the entire underwriting process,
using alternative credit data, device authentication, identity verification and many more data elements. We believe our real-time proprietary
technology and risk analytics platform is better than those of our competitors in underwriting online consumers and consumer electronics.
Most of our peers focus on in-store consumers that acquire furniture and appliances, which we believe are easier to underwrite based
on our own experience. Additionally, all of our applications are processed instantly with approvals and spending limits provided within
seconds of submission.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>LTO
Products for Consumers and Retailers</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Expansive
online LTO marketplace. </i></b>We have made substantial investments in our custom e-commerce platform to provide consumers the greatest
selection of popular brands delivered by many of the nation&#8217;s largest retailers, including Best Buy, Amazon, Walmart, Overstock
and Serta and many more. Our platform is custom-built for online LTO transactions, which include underwriting our consumers, serving
them LTO leases, syncing and communicating with our retail partners to fulfill orders and all front- and back-end customer relationship
management functions, including collections and billing. The result is a comprehensive technology platform that manages all facets of
our business and enables us to scale with hundreds of thousands of visitors and products.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Omnichannel
&#8220;save the sale&#8221; product for retailers.</i></b> In retail, the phrase &#8220;save the sale&#8221; means offering consumers
other finance options when they do not qualify for traditional credit. We believe that we have the best omnichannel solution for retailers
to &#8220;save the sale&#8221; with LTO options. We believe no competitor has a LTO marketplace that provides retailers incremental sales
with no acquisition cost. Additionally, compared to our peers, our product for consumers requires no money down and typically fewer application
fields. We believe this leads to more in-store and online sales.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><b><i>Providing LTO consumers
an &#8220;endless aisle&#8221; of products for lease-to-own.</i></b> As illustrated by our B2C channels in the diagram above, we offer
consumers three ways to acquire products on an LTO basis. At FlexShopper.com, our customers can choose from more than 150,000 of the
latest products shipped by certain of the nation&#8217;s largest retailers. If customers want products that are not available on our
marketplace, they may use our &#8220;personal shopper&#8221; service and simply complete a form with a link to the webpage of the desired
durable good. We will then facilitate their purchase by providing an LTO arrangement. We also offer consumers the ability to acquire
durable goods with our FlexShopper Wallet smartphone application available on Apple and Android devices. With FlexShopper Wallet, consumers
may apply for a spending limit and take a picture of a qualifying item in any major retail store and we will fill the order for them.
With our B2C channels, we believe we are providing LTO consumers with a superior LTO experience and fulfilling our mission to help improve
their quality of life by shopping for what they want and where they want.</p><div>

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



</div><!-- Field: Page; Sequence: 7; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lean
and Scalable Model</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compared
to the brick-and-mortar LTO industry, which is suffering from the same challenges as traditional retail stores including declining sales,
we have been successful in addressing the LTO consumer through online channels as illustrated in the diagram above of our B2C and B2B
sales channels.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our model is more efficient and scalable for the following reasons:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
have no inventory risk and are completely drop-ship.</i></b> We do not have any of the costs associated with buying, storing and shipping
inventory. Instead, our suppliers ship goods directly to consumers.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
serve LTO consumers across the United States without brick-and-mortar stores.</i></b> We do not have any of the costs associated with
physical stores or the personnel needed to operate them.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
achieve more operating leverage as our sales grow.</i></b> Our model is primarily driven by a technology platform that does not require
significant increases in operating overhead to support sales growth.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Sales
and Marketing</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B2C
Channels</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
use a multi-channel, analytics-powered approach to marketing our products and services, with both broad-reach and highly targeted channels,
including television, digital, telemarketing and marketing affiliates. The goal of our marketing is to promote our brand and primarily
to directly acquire new customers at a targeted acquisition cost. Our marketing strategies include the following:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Direct
response television advertising</i></b>.&#160;We use television advertising supported by our internal analytics and media buys from a
key agency to drive and optimize website traffic and lease originations.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Digital
acquisition</i></b>.&#160;Our online marketing efforts include pay-per-click, keyword advertising, search engine optimization, marketing
affiliate partnerships, social media programs and mobile advertising integrated with our operating systems and technology from vendors
that allow us to optimize customer acquisition tactics within the daily operations cycle.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>User
experience and conversion.</i></b>&#160;We measure and monitor website visitor usage metrics and regularly test website design strategies
to improve customer experience and conversion rates.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B2B
Channels</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
use internal business development personnel and outside consultants that focus on engaging retailers and e-tailers to use our services.
This includes promoting FlexShopper at key trade shows and conferences.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Information
Systems</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
use computer-based management information systems to facilitate our entire business model, including underwriting, processing transactions
through our sales channels, managing collections and monitoring leased inventory. In addition, we have a customer service and call center
to facilitate inbound and outbound calls. Through the use of our proprietary software developed in-house, each of our retail partners
uses our online merchant portal that automates the process of consumers receiving spending limits and entering into leases for durable
goods allwithin minutes. The management information system generates reports that enable us to meet our financial reporting requirements.</span></p><div>

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



</div><!-- Field: Page; Sequence: 8; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Government
Regulations</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
LTO industry is regulated by and subject to the requirements of various federal, state and local laws and regulations, many of which
are in place for consumer protection. In general, such laws regulate, among other items, applications for leases, late fees, finance
rates, disclosure statements, the substance and sequence of required disclosures, the content of advertising materials and certain collection
procedures. Violations of certain provisions of these laws and regulations may result in penalties ranging from nominal amounts up to
and including forfeiture of fees and other amounts due on leases. We are unable to predict the nature or effect on our operations or
earnings of unknown future legislation, regulations and judicial decisions or future interpretations of existing and future legislation
or regulations relating to our operations, and there can be no assurance that future laws, decisions or interpretations will not have
a material adverse effect on our operations and earnings.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is subject to laws relating to the collection, use, retention, security and transfer of personally identifiable information
about our customers.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
nearly every state and the District of Columbia specifically regulate LTO transactions. At the present time, no federal law specifically
regulates the LTO industry, although federal legislation to regulate the industry has been proposed from time to time. Most of the states
that regulate LTO transactions have enacted disclosure laws that require LTO companies to disclose to their customers the total number
of payments, the total amount and timing of all payments to acquire ownership of any item, any other charges that may be imposed and
miscellaneous other items. In addition, certain restrictive state lease purchase laws limit the total amount that a customer may be charged
for an item, or regulate the &#8220;cost-of-rental&#8221; amount that LTO companies may charge on LTO transactions, generally defining
&#8220;cost-of-rental&#8221; as lease fees paid in excess of the &#8220;retail&#8221; price of the goods. There has been increased legislative
attention in the United States, at both the federal and state levels, on consumer debt transactions in general, which may result in an
increase in legislative regulatory efforts directed at the LTO industry.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&#8220;Risk Factors&#8221; below for more information with respect to governmental laws and regulations and their effect on our business.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intellectual
Property</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper
has been granted U.S. Patent Nos. 10,089,682, 10,282,778 and 10,891,687 (see page 13 for additional disclosures) by the U.S. Patent and
Trademark Office (the &#8220;USPTO&#8221;) since 2018. These patents are for a range of systems, including one that enables e-commerce
servers to complete LTO transactions through their e-commerce websites and one that enables retailer devices to complete LTO transactions
through their retailer web pages, as well as systems that further enable consumer devices to modify received retailer web pages to indicate
LTO payments in association with transaction-eligible products as part of LTO transactions through the retailer web pages. FlexShopper
may file additional patent applications in the future. We can provide no assurance that FlexShopper will be granted any additional patents
by the USPTO. We believe certain proprietary information, including our underwriting model, and our patented and patent-pending systems
are central to our business model and we believe they give us a key competitive advantage. We also rely on trademark and copyright law,
trade secret protection, and confidentiality, license and work product agreements with our employees, customers, and others to protect
our proprietary rights. See &#8220;Risk Factors&#8221; below for more information on and risks associated with respect to our intellectual
property.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Human
Capital</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to innovate, compete and succeed in our highly competitive market, it is crucial that we continue to attract and retain experienced
employees. As part of these efforts, we strive to offer competitive compensation and benefits program. In addition to their base salary,
we also offer employees a wide array of benefits such as life and health (medical, dental and vision) insurance, paid time off and retirement
benefits. We also provide free emotional well-being services as part of our employee assistance program.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">As of December 31, 2021,
we had 137 full-time employees, including 80 individuals in our corporate office and 57 individuals in operations center. As of that
date, none of our employees were governed by collective bargaining agreements or were members of a union. We foster an environment that
is sustainably safe, respectful, fair and inclusive of everyone and promotes diversity, equity and inclusion inside and outside of our
business. We consider our relations with our employees to be very good.</p><div>

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



</div><!-- Field: Page; Sequence: 9; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
Organization and Information</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper
was incorporated under the laws of the State of Delaware in 2006. FlexShopper is a holding corporation that conducts its lease-to-own
business through its wholly-owned subsidiary, FlexShopper, LLC, a limited liability company organized under the laws of North Carolina
in 2013 and conducts its lending business through its wholly-owned subsidiary, FlexLending, LLC, a limited liability company organized
under the laws of Delaware in 2019. FlexShopper, LLC wholly owns, directly or indirectly, two Delaware subsidiaries, FlexShopper 1, LLC
and FlexShopper 2, LLC.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
executive offices are located at 901 Yamato Road, Suite 260, Boca Raton, Florida 33431, and our telephone number is (855) 353-9289. We
maintain a corporate website at https://www.flexshopper.com. Our Annual Report, quarterly reports on Form 10-Q, current reports on Form
8-K, including exhibits, and amendments to those reports filed or furnished pursuant to Sections 13(a) or 15(d) of the Securities Exchange
Act of 1934, are available free of charge on our website, as soon as reasonably practicable after they have been filed with or furnished
to the U.S. Securities and Exchange Commission (&#8220;SEC&#8221;). Our SEC reports and other filings can be accessed through the investors
section of our website, or through https://www.sec.gov. Information on our website does not constitute part of this Annual Report or
any other report we file or furnish with the SEC.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investors
and others should note that we use social media to communicate with our customers, retailer network and the public about our company,
our services, new product developments and other matters. Any information that we consider to be material to an investor&#8217;s evaluation
of our company will be included in filings accessible through the SEC website and may also be disseminated using our investor relations
website (https://flexshopper.com) and press releases. However, we encourage investors, the media and others interested in our company
to also review our social media channels @flexshopper on Twitter and FlexShopper on Facebook. The information contained in these social
media channels is not part of, and is not incorporated into or included in, this Annual Report.</span></p><div>

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

</div><div><a id="A_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
1A.&#160;Risk Factors</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>You
should carefully consider the following risk factors, in addition to the other information presented in this Form 10-K, in evaluating
us and our business. Any of the following risks, as well as other risks and uncertainties, could harm our business and financial results
and cause the value of our securities to decline.</i></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Our Business, Operations and Technology</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our business liquidity and capital resources
are dependent upon our Credit Agreement with an institutional lender and our compliance with the terms of that agreement.</i></b> FlexShopper,
through FlexShopper 2, LLC (the &#8220;Borrower&#8221;), is party to a credit agreement (as amended, the &#8220;Credit Agreement&#8221;)
with Wells Fargo Bank, National Association, various lenders from time to time party thereto and WE2014-1, LLC (the &#8220;Lender&#8221;).
Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, the Borrower may borrow up to $57,500,000
from the Lender, based on the Borrower&#8217;s cash on hand and Amortized Order Value of its Eligible Leases (as such terms are defined
in the Credit Agreement). The Commitment Termination Date of the Credit Agreement is April 1, 2024. The Lender was granted a security
interest in certain leases as collateral under the Credit Agreement and the interest rate charged on amounts borrowed was set at LIBOR
plus 11% per annum. As of March 30, 2022, there was $965,995 in additional availability under the Credit Agreement and the outstanding
balance under the Credit Agreement was $56,500,000.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Failure
to effectively manage our costs could have a material adverse effect on our profitability.</i></b> Certain elements of our cost structure
are largely fixed in nature while consumer spending remains uncertain, which makes it challenging for us to maintain or increase our
operating income. The competitiveness in our industry and increasing price transparency mean that the need to achieve efficient operations
is greater than ever. As a result, we must continuously focus on managing our cost structure. Failure to manage our labor and benefit
rates, advertising and marketing expenses, operating leases, charge-offs or indirect spending could materially adversely affect our profitability.</span></p><div>

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



</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
LTO business depends on the success of our third-party retail partners and our continued relationships with them.</i></b> Our revenues
depend in part on the relationships we have with third-party retailers we work with to offer our LTO services. We have entered into a
variety of such arrangements and expect to seek additional such relationships in the future. If our retail partners do not satisfy their
obligations to us, we are unable to meet our retail partners&#8217; expectations and demands or we are unable to reach agreements with
additional suitable retail partners, we may fail to meet our business objectives. The terms of any additional retail partnerships or
other strategic arrangements that we establish may not be favorable to us. Our inability to successfully implement retail partnerships
and strategic arrangements could adversely affect our business, financial condition and results of operations. In addition, in most cases,
our agreements with such third-party retailers may be terminated at the retailer&#8217;s election. There can be no assurance that we
will be able to continue our relationships with our retail partners on the same or more favorable terms in future periods or that these
relationships will continue beyond the terms of our existing contracts with our retail partners. The failure of our third-party retail
partners to maintain quality and consistency in their operations and their ability to continue to provide products and services, or the
loss of the relationship with any of these third-party retailers and an inability to replace them, could cause our business to lose customers,
substantially decreasing our revenues and earnings growth.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
customer base presents significant risk of default for non-payment.</i></b> We bear the risk of non-payment or late payments by our customers.
The nature of our customer base makes it sensitive to adverse economic conditions and, in the event of an economic downturn, less likely
to meet our prevailing underwriting standards, which may be more restrictive in an adverse economic environment. As a result, during
such periods we may experience decreases in the growth of new customers, and we may curtail spending limits to existing customers, which
may adversely affect our net revenue and potential profitability.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
growth will depend on our ability to develop our brands, and these efforts may be costly.</i></b> Our ability to develop the FlexShopper
brand will be critical to achieving widespread acceptance of our services and will require a continued focus on active marketing efforts.
We will need to continue to spend substantial amounts of money on, and devote substantial resources to, advertising, marketing, and other
efforts to create and maintain brand loyalty among our customers. If we fail to promote and maintain our brand, or if we incur substantial
expenses in an unsuccessful attempt to do so, our business would be harmed.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
LTO business depends on the continued growth of online and mobile commerce.</i></b> The business of selling goods over the internet and
mobile networks is dynamic and relatively new. Concerns about fraud, privacy and other problems or lack of access may discourage additional
consumers from adopting the internet or mobile devices as modes of commerce or may prompt consumers to offline channels. In order to
expand our user base, we must appeal to and acquire consumers who historically have used traditional means of commerce to purchase goods
and may prefer internet analogues to such traditional retail means, such as the retailer&#8217;s own website, to our offerings. If these
consumers prove to be less active than we expect due to lower levels of willingness or ability to use the internet or mobile devices
for commerce for any reason, including lack of access to high-speed communications equipment, traffic congestion on the internet or mobile
network outages or delays, disruptions or other damage to users&#8217; computers or mobile devices, and we are unable to gain efficiencies
in our operating costs, including our cost of acquiring new users, our business could be adversely impacted.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Failure
to successfully manage and grow our FlexShopper.com e-commerce platform could materially adversely affect our business and prospects</i>.
</b>Our FlexShopper.com e-commerce platform provides customers the ability to apply, shop, review our product offerings and prices and
enter into lease agreements as well as make payments on existing leases from the comfort of their homes and on their mobile devices.
Our e-commerce platform is a significant and essential component of our strategic plan and we believe will drive future growth of our
business. In order to promote our products and services and allow customers to transact online and reach new customers, we must effectively
maintain, improve and grow our e-commerce platform. There can be no assurance that we will be able to maintain, improve or grow our e-commerce
platform in a profitable manner.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
success of our business is dependent on factors affecting consumer spending that are not under our control</i></b>. Consumer spending
is affected by general economic conditions and other factors including levels of employment, disposable consumer income, prevailing interest
rates, consumer debt and availability of credit, inflation, recession and fears of recession, tax rates and rate increases, timing of
receipt of tax refunds, consumer confidence in future economic conditions and political conditions, and consumer perceptions of personal
well-being and security. Unfavorable changes in factors affecting discretionary spending could reduce demand for our products and services,
such as consumer electronics and residential furniture, resulting in lower revenue and negatively impacting our business and its financial
results.</span></p><div>

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



</div><!-- Field: Page; Sequence: 11; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our customers can return merchandise without
penalty.</i></b> When our customers acquire merchandise through the FlexShopper LTO program, we purchase the merchandise from the retailer
and enter the lease-to-own relationship with the customer. Because our customers can return merchandise without penalty, there is risk
that we may end up owning a significant amount of merchandise that is difficult to monetize. While we have factored customer returns
into our business model, customer return volume may exceed the levels we expect, which could adversely impact our collections, revenues
and our financial performance. Returns totalled less than 3%&#160;of leased merchandise for the year ended December 31, 2021.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely on third-party credit/debit card and ACH (automated clearing house) processors to process collections from customers on a weekly
basis. Our ability to collect from customers could be impaired if these processors do not work with us.</i></b> These third-party payment
processors may consider our business a high risk since our customer base has a high incidence of insufficient funds and rejected payments.
This could cause a processor to discontinue its services to us, and we may not be able to find a replacement processor. If this occurs,
we would have to collect from our customers using less efficient methods, which would adversely impact our collections, revenues and
our financial performance.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely on internal models to manage risk, to provide accounting estimates and to make other business decisions. Our results could be adversely
affected if those models do not provide reliable estimates or predictions of future activity.</i></b> The accurate modeling of risks
is critical to our business, particularly with respect to managing underwriting and spending limits for our customers. Our expectations
regarding customer repayment levels, as well as our allowances for doubtful accounts and other accounting estimates, are based in large
part on internal modeling. We also rely heavily on internal models in making a variety of other decisions crucial to the successful operation
of our business. It is therefore important that our models are accurate, and any failure in this regard could have a material adverse
effect on our results. However, models are inherently imperfect predictors of actual results because they are based on historical data
available to us and our assumptions about factors such as demand, payment rates, default rates, delinquency rates and other factors that
may overstate or understate future experience. Our models could produce unreliable results for a number of reasons, including the limitations
or lack of historical data to predict results, invalid or incorrect underlying assumptions or data, the need for manual adjustments in
response to rapid changes in economic conditions, incorrect coding of the models or inappropriate application of a model to products
or events outside of the model&#8217;s intended use. In particular, models are less dependable when the economic environment is outside
of historical experience, as has been the case recently. Due to the factors described above, resulting unanticipated and excessive default
and charge-off experience can adversely affect our profitability and financial condition, breach covenants in our Credit Agreement, limit
our ability to secure a future credit facility and adversely affect our ability to finance our business.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>In deciding whether to provide a spending
limit to customers, we rely on the accuracy and completeness of information furnished to us by or on behalf of our customers. If we and
our systems are unable to detect any misrepresentations in this information, this could have a material adverse effect on our results
of operations and financial condition.</i></b> In deciding whether to provide a customer with a spending amount, we rely heavily on information
furnished to us by or on behalf of our customers and our ability to validate such information through third-party services, including
personal financial information. If a significant percentage of our customers intentionally or negligently misrepresent any of this information,
and we or our systems do not or did not detect such misrepresentations, it could have a material adverse effect on our ability to effectively
manage our risk, which could have a material adverse effect on our results of operations and financial condition.</p><div>

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

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

</div><!-- Field: Page; Sequence: 12; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>We have substantial investment in the creditworthiness
and financial condition of our customers. </i></b>One of the largest current assets on our balance sheet is the accounts receivable balance
from our customers. Deterioration in the financial condition of a significant component of our customer base could hinder our ability
to collect amounts due from our customers. Potential causes of such declines include national or local economic downturns, inflation,
pandemics, reduction in government subsidies and consumer confidence declines.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If we fail to timely contact delinquent
customers, then the number of delinquent customer receivables eventually being charged off could increase. </i></b>We contact customers
with delinquent account balances soon after the account becomes delinquent. During periods of increased delinquencies, it is important
that we are proactive in dealing with these customers rather than simply allowing customer receivables to go to charge-off. During periods
of increased delinquencies, it becomes extremely important that we are properly staffed and trained to assist customers in bringing the
delinquent balance current and ultimately avoiding charge-off. If we do not properly staff and train our collections personnel, or if
we incur any downtime or other issues with our information systems that assist us with our collection efforts, then the number of accounts
in a delinquent status or charged-off could increase. In addition, managing a substantially higher volume of delinquent customer receivables
typically increases our operational costs. A rise in delinquencies or charge-offs could have a material adverse effect on our business,
financial condition, liquidity and results of operations.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
operations are regulated by and subject to the requirements of various Federal and state laws and regulations. These laws and regulations,
which may be amended or supplemented or interpreted by courts from time to time, could expose us to significant compliance costs or burdens
or force us to change our business practices in a manner that may be materially adverse to our operations, prospects or financial condition.
</i></b>Currently, nearly every state and the District of Columbia specifically regulate LTO transactions. At the present time, no federal
law specifically regulates the LTO industry, although federal legislation to regulate the industry has been proposed from time to time.
Any adverse changes in existing laws, or the passage of new adverse legislation by states or the Federal government could materially
increase both our costs of complying with laws and the risk that we could be sued or be subject to government sanctions if we are not
in compliance. In addition, new burdensome legislation might force us to change our business model and might reduce the economic potential
of our sales and lease ownership operations. Most of the states that regulate LTO transactions have enacted disclosure laws that require
LTO companies to disclose to their customers the total number of payments, the total amount and timing of all payments to acquire ownership
of any item, any other charges that may be imposed and miscellaneous other items. In addition, certain restrictive state lease purchase
laws limit the total amount that a customer may be charged for an item or regulate the &#8220;cost-of-rental&#8221; amount that LTO companies
may charge on LTO transactions, generally defining &#8220;cost-of-rental&#8221; as lease fees paid in excess of the &#8220;retail&#8221;
price of the goods. There has been increased legislative attention in the United States, at both the Federal and state levels, on consumer
debt transactions in general, which may result in an increase in legislative regulatory efforts directed at the LTO industry. We cannot
guarantee that the Federal government or states will not enact additional or different legislation that would be disadvantageous or otherwise
materially adverse to us. In addition to the risk of lawsuits related to the laws that regulate LTO transactions, we could be subject
to lawsuits alleging violations of Federal and/or state laws and regulations relating to consumer tort law, including fraud, consumer
protection, information security and privacy. A large judgment against us could adversely affect our financial condition and results
of operations. Moreover, an adverse outcome from a lawsuit, even one against one of our competitors, could result in changes in the way
we and others in the industry do business, possibly leading to significant costs or decreased revenues or profitability.</span></p><div>

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



</div><!-- Field: Page; Sequence: 13; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
virtual LTO business differs in some potentially significant respects from the risks of a typical LTO brick-and-mortar store business,
which implies certain additional regulatory risks. </i></b>We offer LTO products directly to consumers through our e-commerce marketplace
and through the stores and e-commerce sites of third-party retailers. This novel business model implicates certain regulatory risk including,
among others:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">possibly
    different regulatory risks than applicable to traditional brick-and-mortar LTO stores, whether arising from the offer by third-party
    retailers of FlexShopper&#8217;s B2B solutions alongside traditional cash, check or credit payment options or otherwise, including
    the risk that regulators may mistakenly treat virtual LTO transactions as some other type of transaction that would face different
    and more burdensome and complex regulations;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reliance
    on automatic bank account drafts for lease payments, which may become disfavored as a payment method for these transactions by regulators;</span></td></tr>
  </table><div>
</div><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">potential
    that regulators may target the virtual LTO transaction and/or adopt new regulations or legislation (or existing laws and regulations
    may be interpreted in a manner) that negatively impact FlexShopper&#8217;s ability to offer virtual LTO programs through third-party
    retail partners;</span></td></tr>
  </table><div>
</div><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">potential
    that regulators may attempt to force the application of laws and regulations on FlexShopper&#8217;s virtual LTO business in inconsistent
    and unpredictable ways that could increase the compliance-related costs incurred by FlexShopper, and negatively impact FlexShopper&#8217;s
    financial and operational performance; and</span></td></tr>
  </table><div>
</div><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">indemnification
    obligations to FlexShopper retail partners and their service providers for losses stemming from FlexShopper&#8217;s failure to perform
    with respect to its products and services.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
of these risks could have a material adverse effect on FlexShopper&#8217;s business.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Changes
in regulations or customer concerns, in particular as they relate to privacy and protection of customer data, could adversely affect
our business. </i></b>Our business is subject to laws relating to the collection, use, retention, security and transfer of personally
identifiable information about our customers. The interpretation and application of privacy and customer data protection laws are in
a state of flux and may vary from jurisdiction to jurisdiction. These laws may be interpreted and applied inconsistently, and our current
data protection policies and practices may not be consistent with those interpretations and applications. Complying with these varying
requirements could cause us to incur substantial costs or require us to change our business practices in a manner adverse to our business.
Any failure, or perceived failure, by us to comply with our own privacy policies or with any regulatory requirements or orders or other
privacy or consumer protection related laws and regulations could result in proceedings or actions against us by governmental entities
or others, subject us to significant penalties and negative publicity and adversely affect our operating results.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
transactions offered to consumers by our businesses may be negatively characterized by consumer advocacy groups, the media and certain
Federal, state and local government officials, and if those negative characterizations become increasingly accepted by consumers and/or
FlexShopper&#8217;s retail partners, demand for our goods and the transactions we offer could decrease and our business could be materially
adversely affected.</i></b> Certain consumer advocacy groups, media reports and federal and state legislators have asserted that laws
and regulations should be broader and more restrictive regarding LTO transactions. The consumer advocacy groups and media reports generally
focus on the total cost to a consumer to acquire an item, which is often alleged to be higher than the interest typically charged by
banks or similar lending institutions to consumers with better credit histories. This &#8220;cost-of-rental&#8221; amount, which is generally
defined as lease fees paid in excess of the &#8220;retail&#8221; price of the goods, is from time to time characterized by consumer advocacy
groups and media reports as predatory or abusive without discussing benefits associated with LTO programs or the lack of viable alternatives
for our customers&#8217; needs. If the negative characterization of these types of LTO transactions becomes increasingly accepted by
consumers or FlexShopper&#8217;s retail and merchant partners, demand for our products and services could significantly decrease, which
could have a material adverse effect on our business, results of operations and financial condition. Additionally, if the negative characterization
of these types of transactions is accepted by legislators and regulators, we could become subject to more restrictive laws and regulations,
which could have a material adverse effect on our business, results of operations and financial condition. The vast expansion and reach
of technology, including social media platforms, has increased the risk that our reputation could be significantly impacted by these
negative characterizations in a relatively short amount of time. If we are unable to quickly and effectively respond to such characterizations,
we may experience declines in customer loyalty and traffic and our relationships with our retail partners may suffer, which could have
a material adverse effect on our business, results of operations and financial condition.</span></p><div>

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



</div><!-- Field: Page; Sequence: 14; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
loss of any of our key personnel could harm our business</i></b>. Our future financial performance will depend to a significant extent
on our ability to motivate and retain key management personnel. Competition for qualified management personnel is intense, and there
can be no assurance that we will be able to hire additional qualified management on terms satisfactory to us. Further, in the event we
experience turnover in our senior management positions, we cannot assure you that we will be able to recruit suitable replacements. We
must also successfully integrate all new management and other key positions within our organization to achieve our operating objectives.
Even if we are successful, turnover in key management positions may temporarily harm our financial performance and results of operations
until new management becomes familiar with our business. At present, we do not maintain key-man life insurance on any of our executive
officers. Although we have entered employment contracts with Richard House, Jr., our Chief Executive Officer and H. Russell Heiser, Jr.,
our Chief Financial Officer, we cannot guarantee that they will be available. Our Board of Directors is responsible for approval of all
future employment contracts with our executive officers. We can provide no assurances that said future employment contracts and/or their
current compensation is or will be on commercially reasonable terms to us in order to retain our key personnel.&#160;The loss of any
of our key personnel could harm our business.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
depend on hiring an adequate number of hourly employees to run our business and are subject to government regulations concerning these
and our other employees, including wage and hour regulations.</i></b> Our workforce has a significant portion of employees who work on
an hourly basis. To grow our operations and meet the needs and expectations of our customers, we must attract, train, and retain a large
number of hourly associates, while at the same time controlling labor costs. These positions have historically had high turnover rates,
which can lead to increased training, retention and other costs. In certain areas where we operate, there is significant competition
for employees, including from retailers and the restaurant industries. The lack of availability of an adequate number of hourly employees,
or our inability to attract and retain them, or an increase in wages and benefits to current employees could adversely affect our business,
results of operations, cash flows and financial condition. We are subject to applicable rules and regulations relating to our relationship
with our employees, including wage and hour regulations, health benefits, unemployment and payroll taxes, overtime and working conditions
and immigration status. Accordingly, federal, state or local legislated increases in the minimum wage, as well as increases in additional
labor cost components such as employee benefit costs, workers&#8217; compensation insurance rates, compliance costs and fines, would
increase our labor costs, which could have a material adverse effect on our business, prospects, results of operations and financial
condition.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employee
misconduct or misconduct by third parties acting on our behalf could harm us by subjecting us to monetary loss, significant legal liability,
regulatory scrutiny and reputational harm</i>.</b> Our reputation is critical to maintaining and developing relationships with our existing
and potential customers and third parties with whom we do business. There is a risk that our employees or the employees of a third-party
retailer with whom we partner could engage in misconduct that adversely affects our reputation and business. For example, if an employee
or a third party associated with our business were to engage in, or be accused of engaging in, illegal or suspicious activities including
fraud or theft of our customers&#8217; information, we could suffer direct losses from the activity and, in addition, we could be subject
to regulatory sanctions and suffer serious harm to our reputation, financial condition, customer relationships and ability to attract
future customers. Employee or third-party misconduct could prompt regulators to allege or to determine based upon such misconduct that
we have not established adequate supervisory systems and procedures to inform employees of applicable rules or to detect violations of
such rules. The precautions that we take to detect and prevent misconduct may not be effective in all cases. Misconduct by our employees
or third-party contractors, or even unsubstantiated allegations of misconduct, could result in a material adverse effect on our reputation
and our business. Our operations are subject to certain laws generally prohibiting companies and their intermediaries from making improper
payments to government officials for the purpose of obtaining or retaining business, such as the U.S. Foreign Corrupt Practices Act,
and similar anti-bribery laws in other jurisdictions. Our employees, contractors or agents may violate the policies and procedures we
have implemented to ensure compliance with these laws. Any such improper actions could subject us to civil or criminal investigations,
could lead to substantial civil and criminal, monetary and non-monetary penalties, and related shareholder lawsuits, could cause us to
incur significant legal fees, and could damage our reputation.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Competition
in the LTO business is intense.</i></b> The LTO industry is highly competitive. Our operation competes with other national, regional
and local LTO businesses, as well as with rental stores that do not offer their customers a purchase option. Some of these companies
have, or may develop, systems that enable consumers to obtain through online facilities spending limits and payment terms and to enter
into leases in a manner similar to that provided by our proprietary technology. Greater financial resources may allow our competitors
to grow faster than us, including through acquisitions. This in turn may enable them to enter new markets before we can, which may decrease
our opportunities in those markets. Greater name recognition, or better public perception of a competitor&#8217;s reputation, may help
them divert market share away from us, even in our established markets. Some competitors may be willing to offer competing products on
an unprofitable basis in an effort to gain market share, which could compel us to match their pricing strategy or lose business. With
respect to customers desiring to purchase merchandise for cash or on credit, we also compete with retail stores. Competition is based
primarily on store location, product selection and availability, customer service and lease rates and terms. We believe we do not currently
have significant competition for our online LTO marketplace and patent pending LTO payment method. However, such competition is likely
to develop over time, and we may be unable to successfully compete in our target markets. We can provide no assurances that we will be
able to successfully compete in the LTO industry.</span></p><div>

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



</div><!-- Field: Page; Sequence: 15; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Continuation
or worsening of current economic conditions faced by a portion of our customer base could result in decreased revenues. The geographic
concentration of our retail partners may magnify the impact of conditions in a particular region, including economic downturns and other
occurrences. </i></b>Although we believe an economic downturn can result in increased business in the LTO market as consumers increasingly
find it difficult to purchase home furnishings, electronics and appliances from traditional retailers on store installment credit, it
is possible that if the conditions continue for a significant period, or get worse, consumers may curtail spending on all or some of
the types of merchandise we offer, in which event our revenues may suffer.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Much
of our customer base continues to experience prolonged economic uncertainty and, in certain areas, unfavorable economic conditions. We
believe that the extended duration of that economic uncertainty and unfavorable economic conditions may be resulting in our customers
curtailing purchases of the types of merchandise we offer, or entering into agreements that generate smaller amounts of revenue for us
(i.e., a 90-day same-as-cash option), resulting in decreased revenues for us. Any increases in unemployment or underemployment within
our customer base may result in increased defaults on lease payments, resulting in increased merchandise return costs and merchandise
losses. In addition, our retail partners as well as our online customer base are subject to the effects of adverse acts of nature, such
as winter storms, hurricanes, hail storms, strong winds, earthquakes and tornadoes, which have in the past caused damage such as flooding
and other damage to our retail partners and online customers.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We&#160;are
subject to sales, income and other taxes, which can be difficult and complex to calculate due to the nature of our business. A failure
to correctly calculate and pay such taxes could result in substantial tax liabilities and a material adverse effect on our results of
operations.</i></b> The application of indirect taxes, such as sales tax, is a complex and evolving issue, particularly with respect
to the LTO industry generally and our virtual LTO business more specifically. Many of the fundamental statutes and regulations that impose
these taxes were established before the growth of the LTO industry and e-commerce and, therefore, in many cases it is not clear how existing
statutes apply to our various businesses. In addition, governments are increasingly looking for ways to increase revenues, which has
resulted in discussions about tax reform and other legislative action to increase tax revenues, including through indirect taxes. This
also could result in other adverse changes in or interpretations of existing sales, income and other tax regulations. For example, from
time to time, some taxing authorities in the United States have notified us that they believe we owe them certain taxes imposed on transactions
with our customers. Although these notifications have not resulted in material tax liabilities to date, there is a risk that one or more
jurisdictions may be successful in the future, which could have a material adverse effect on our results of operations.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>System
interruption and the lack of integration and redundancy in our order entry and online systems may adversely affect our net sales. </i></b>Customer
access to our customer service center and websites is key to the continued flow of new orders. Anything that would hamper or interrupt
such access could adversely affect our net sales, operating results and customer satisfaction. Examples of risks that could affect access
include problems with the internet or telecommunication infrastructure, limited web access by our customers, local or more systemic impairment
of computer systems due to viruses or malware, or impaired access due to breaches of internet security or denial of service attacks.
Changes in the policies of service providers or others that increase the cost of telephone or internet access could inhibit our ability
to market our products or transact orders with customers. In addition, our ability to operate our business from day-to-day largely depends
on the efficient operation of our computer hardware and software systems and communications systems. Our computer and communications
systems and operations could be damaged or interrupted by fire, flood, power loss, telecommunications failure, earthquakes, acts of war
or terrorism, acts of God, computer viruses, physical or electronic break-ins or denial of service attacks, improper operation by employees
and similar events or disruptions. Any of these events could cause system interruption, delays and loss of critical data and could prevent
us from accepting and fulfilling customer orders and providing services, which would impair our operations. Certain of our systems are
not redundant, and we have not fully implemented a disaster recovery plan. In addition, we may have inadequate insurance coverage to
compensate us for any related losses. Interruptions to customer ordering, particularly if prolonged, could damage our reputation and
be expensive to remedy and have significant adverse effects on our financial results.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
face risks related to the strength of our operational, technological and organizational infrastructure.</i></b> We are exposed to operational
risks that can be manifested in many ways, such as errors related to failed or inadequate processes, faulty or disabled computer systems,
fraud by employees, contractors or third parties and exposure to external events. In addition, we are heavily dependent on the strength
and capability of our technology systems that we use to manage our internal financial, credit and other systems, interface with our customers
and develop and implement effective marketing campaigns. Our ability to operate our business to meet the needs of our existing customers
and attract new ones and to run our business in compliance with applicable laws and regulations depends on the functionality of our operational
and technology systems. Any disruptions or failures of our operational and technology systems, including those associated with improvements
or modifications to such systems, could cause us to be unable to market and manage our products and services and to report our financial
results in a timely and accurate manner, all of which could have a negative impact on our results of operations. In some cases, we outsource
delivery, maintenance and development of our operational and technological functionality to third parties. These third parties may experience
errors or disruptions that could adversely impact us and over which we may have limited control. Any increase in the amount of our infrastructure
that we outsource to third parties may increase our exposure to these risks.</span></p><div>

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



</div><!-- Field: Page; Sequence: 16; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we do not respond to technological changes, our services could become obsolete, and we could lose customers. </i></b>To remain competitive,
we must continue to enhance and improve the functionality and features of our e-commerce websites and other technologies. We may face
material delays in introducing new products and enhancements. If this happens, our customers may forego the use of our websites and use
those of our competitors. The internet and the online commerce industry are rapidly changing. If competitors introduce new products and
services using new technologies or if new industry standards and practices emerge, our existing websites and our proprietary technology
and systems may become obsolete. Our failure to respond to technological change or to adequately maintain, upgrade and develop our computer
network and the systems used to process customers&#8217; orders and payments could harm our business, prospects, financial condition
and results of operations.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not be able to adequately protect our intellectual property rights or may be accused of infringing intellectual property rights of
third parties.</i></b> We have been granted a patent for our system that enables e-commerce servers to complete LTO transactions through
their e-commerce websites and for additional systems that enable retailer devices to complete LTO transactions through their retailer
web pages, as well as systems that further enable consumer devices to modify received retailer web pages to indicate LTO payments in
association with transaction-eligible products as part of LTO transactions through the retailer web pages. However, we can provide no
assurances that we will be granted any additional patents by the USPTO. We believe certain proprietary information, including but not
limited to our underwriting model, and patented and patent-pending systems are central to our business model, and we believe give us
a key competitive advantage. We rely on trademark and copyright law, trade secret protection, and confidentiality, license and work product
agreements with our employees, customers and others to protect our proprietary rights. We may be unable to prevent third parties from
acquiring trademarks, service marks and domain names that are similar to, infringe upon, or diminish the value of our trademarks and
other proprietary rights. Failure to protect our domain names could affect adversely our reputation and brand and make it more difficult
for users to find our website. We may be unable to discover or determine the extent of any unauthorized use of our proprietary rights.
The protection of our intellectual property may require the expenditure of significant financial and managerial resources. In addition,
the steps we take to protect our intellectual property may not adequately protect our rights or prevent parties from infringing or misappropriating
our proprietary rights. We can be at risk that others will independently develop or acquire equivalent or superior technology or other
intellectual property rights. The use of our technology or similar technology by others could reduce or eliminate any competitive advantage
we have developed, cause us to lose sales or otherwise harm our business. We cannot be certain that the intellectual property used in
our business does not and will not infringe the intellectual property rights of others, and we are from time to time subject to third
party infringement claims. Due to changes in patent law, we face the risk of a temporary increase in patent litigation due to new restrictions
on including unrelated defendants in patent infringement lawsuits in the future particularly from entities that own patents but that
do not make products or services covered by the patents. Any third-party infringement claims against us, whether or not meritorious,
may result in the expenditure of significant financial and managerial resources, injunctions against us or the payment of damages. Moreover,
should we be found liable for infringement, we may be required to seek to enter into licensing agreements, which may not be available
on acceptable terms or at all.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>



</div><!-- Field: Page; Sequence: 17; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Product
safety and quality control issues, including product recalls, could harm our reputation, divert resources, reduce sales and increase
costs.</i></b> The products we lease are subject to regulation by the U.S. Consumer Product Safety Commission and similar state regulatory
authorities. Such products could be subject to recalls and other actions by these authorities. Product safety or quality concerns may
require us to voluntarily remove selected products from our e-commerce site, or from our customers&#8217; homes. Such recalls and voluntary
removal of products can result in, among other things, lost sales, diverted resources, potential harm to our reputation and increased
customer service costs, which could have a material adverse effect on our financial condition. In addition, given the terms of our lease
agreements with our customers, in the event of such a product quality or safety issue, our customers who have leased the defective merchandise
from us could terminate their lease agreements for that merchandise and/or not renew those lease arrangements, which could have a material
adverse effect on our financial condition if we are unable to recover those losses from the vendor who supplied us with the defective
merchandise.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
management information systems may not be adequate to meet our evolving business and emerging regulatory needs and the failure to successfully
implement them could negatively impact the business and its financial results.</i></b> We are investing significant capital in new information
technology systems to support our growth plan. These investments include redundancies and acquiring new systems and hardware with updated
functionality. We are taking appropriate actions to ensure the successful implementation of these initiatives, including the testing
of new systems, with minimal disruptions to the business. These efforts may take longer and may require greater financial and other resources
than anticipated, may cause distraction of key personnel, may cause disruptions to our systems and our business, and may not provide
the anticipated benefits. The disruption in our information technology systems, or our inability to improve, integrate or expand our
systems to meet our evolving business and emerging regulatory requirements, could impair our ability to achieve critical strategic initiatives
and could adversely impact our sales, collections efforts, cash flows and financial condition.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we do not maintain the privacy and security of customer, retail partner, employee or other confidential information, due to cybersecurity-related
&#8220;hacking&#8221; attacks, intrusions into our systems by unauthorized parties or otherwise, we could incur significant costs, litigation,
regulatory enforcement actions and damage to our reputation, any one of which could have a material adverse impact on our business, operating
results and financial condition.</i></b> Our business involves the collection, processing, transmission and storage of customers&#8217;
personal and confidential information, including dates of birth, banking information, credit and debit card information, data we receive
from consumer reporting companies, including credit report information, as well as confidential information about our retail partners
and employees, among others. Much of this data constitutes confidential personally identifiable information (&#8220;PII&#8221;) which,
if unlawfully accessed, either through a &#8220;hacking&#8221; attack or otherwise, could subject us to significant liabilities as further
discussed below. Companies like us that possess significant amounts of PII and/or other confidential information have experienced a significant
increase in cyber security risks in recent years from increasingly aggressive and sophisticated cyberattacks, including hacking, computer
viruses, malicious or destructive code, ransomware, social engineering attacks (including phishing and impersonation), denial-of-service
attacks and other attacks and similar disruptions from the unauthorized use of or access to information technology (&#8220;IT&#8221;)
systems. Our IT systems are subject to constant attempts to gain unauthorized access in order to disrupt our business operations and
capture, destroy or manipulate various types of information that we rely on, including PII and/or other confidential information. In
addition, various third parties, including employees, contractors or others with whom we do business may attempt to circumvent our security
measures in order to obtain such information, or inadvertently cause a breach involving such information. Any significant compromise
or breach of our data security, whether external or internal, or misuse of PII and/or other confidential information may result in significant
costs, litigation and regulatory enforcement actions and, therefore, may have a material adverse impact on our business, operating results
and financial condition. Further, if any such compromise, breach or misuse is not detected quickly, the effect could be compounded. While
we have implemented network security systems and processes to protect against unauthorized access to or use of secured data and to prevent
data loss and theft, there is no guarantee that these procedures are adequate to safeguard against all data security breaches or misuse
of the data. We maintain private liability insurance intended to help mitigate the financial risks of such incidents, but there can be
no guarantee that insurance will be sufficient to cover all losses related to such incidents, and our exposure resulting from any serious
unauthorized access to, or use of, secured data, or serious data loss or theft, could far exceed the limits of our insurance coverage
for such events. Further, a significant compromise of PII and/or other confidential information could result in regulatory penalties
and harm our reputation with our customers, retail partners and others, potentially resulting in a material adverse impact on our business,
operating results and financial condition. The regulatory environment related to information security, data collection and use, and privacy
is increasingly rigorous, with new and constantly changing requirements applicable to our business, and compliance with those requirements
could result in additional costs. We also believe successful data breaches or cybersecurity incidents at other companies, whether or
not we are involved, could lead to a general loss of customer confidence that could negatively affect us, including harming the market
perception of the effectiveness of our security measures or financial technology in general. We believe our exposure to this risk will
increase as we expand our use of financial technology to communicate with our customers and retail partners and as we increase the number
of retail partners with whom we work.</span></p><div>

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



</div><!-- Field: Page; Sequence: 18; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we fail to maintain adequate systems and processes to detect and prevent fraudulent activity, our business could be adversely impacted.
</i></b>Criminals are using increasingly sophisticated methods to engage in illegal activities such as paper instrument counterfeiting,
fraudulent payment or refund schemes and identity theft. As we make more of our services available over the internet and other media,
we subject ourselves to consumer fraud risk. We use a variety of tools to protect against fraud; however, these tools may not always
be successful.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
failure to maintain an effective system of internal controls could result in inaccurate reporting of financial results and harm our business.
</i></b>We are required to comply with a variety of reporting, accounting and other rules and regulations. As a public reporting company
subject to the rules and regulations established from time to time by the SEC and the Nasdaq Capital Market, we are required to, among
other things, establish and periodically evaluate procedures with respect to our disclosure controls and procedures. In addition, as
a public company, we are required to document and test our internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley
Act of 2002 so that our management can certify, on an annual basis, that our internal control over financial reporting is effective.
As such, we maintain a system of internal control over financial reporting, but there are limitations inherent in internal control systems.
A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met. In addition,
the design of a control system must reflect the fact that there are resource constraints and the benefit of controls must be appropriate
relative to their costs. Furthermore, compliance with existing requirements is expensive and we may need to implement additional finance
and accounting and other systems, procedures and controls to satisfy our reporting requirements. If our internal control over financial
reporting is determined to be ineffective, such failure could cause investors to lose confidence in our reported financial information,
negatively affect the market price of our common stock, subject us to regulatory investigations and penalties, and adversely impact our
business and financial condition.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Relating to our Stock</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Because of their significant stock ownership
and ability to select a nominee to our Board of Directors, certain beneficial owners of our stock, as well as our executive officers and
directors, will be able to exert control over the Company and significant corporate decisions.</i></b> B2 FIE V LLC (&#8220;B2 FIE&#8221;),
a holder of series 2 convertible preferred stock and a seat on our Board, beneficially owns 21.1% of the voting power of our outstanding
stock as of March 30, 2022. Our secured lender beneficially owns 5.9% of the voting power of our outstanding stock as of March 30, 2022.
Also, our executive officers and other directors beneficially own an additional 25.2% of the voting power of our outstanding stock as
of the same date. In the event that they act in concert on future stockholder matters, such persons may have the ability to affect the
election of all of our directors and the outcome of all issues submitted to our stockholders. Such concentration of ownership could limit
the price that certain investors might be willing to pay in the future for shares of common stock and could have the effect of making
it more difficult for a third party to acquire, or of discouraging a third party from attempting to acquire, control of us. Additionally,
pursuant to the Investor Rights Agreement entered into in connection with its investment in the Company, B2 FIE currently has the right
to designate one nominee on our Board of Directors. As a result, the presence of directors on our Board of Directors nominated by these
investors enables such investors to influence and impact future actions taken by our Board of Directors.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The price of our common stock has fluctuated
significantly and is likely to continue to do so.</i></b> During the fiscal year ended December 31, 2021, the closing price for our common
stock on the Nasdaq Capital Market ranged from $2.16 to $3.84 per share. The market price for our common stock can fluctuate as a result
of a variety of factors, including the factors listed in this Risk Factors section, many of which are beyond our control. These factors
include: actual or anticipated variations in quarterly operating results; announcements of new services by our competitors or us; announcements
relating to strategic relationships or acquisitions; dilution caused by additional equity issuances; our ability to meet market expectations
with respect to the growth and profitability of each of our operating segments; quarterly variations in our competitors&#8217; results
of operations; state or federal legislative or regulatory proposals, initiatives, actions or changes that are, or are perceived to be,
adverse to our operations; changes in financial estimates or other statements by securities analysts; and other changes in general economic
conditions. Because of this, we may fail to meet or exceed the expectations of our stockholders or others, and the market price for our
common stock could fluctuate as a result. In addition, the securities markets have from time-to-time experienced significant price and
volume fluctuations that are unrelated to the operating performance of particular companies. These market fluctuations may also materially
and adversely affect the market price of our common stock.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 19; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
have never declared or paid cash dividends on our common stock, and we do not anticipate paying any cash dividends on our common stock
in the foreseeable future. </i></b>We currently intend to retain future earnings, if any, to fund the development and growth of our business.
Any future determination to pay cash dividends will be dependent upon our financial condition, operating results, capital requirements,
applicable contractual restrictions and other such factors as our Board of Directors may deem relevant. We are additionally restricted
under our Credit Agreement from declaring or making any dividends in cash or stock, subject to certain limited permitted dividend payments
assuming we have positive net income and there is no existing default or event of default thereunder.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Increased
costs associated with corporate governance compliance may significantly impact our results of operations.</i></b> Changing laws, regulations
and standards relating to corporate governance, public disclosure and compliance practices, including the Dodd-Frank Wall Street Reform
and Consumer Protection Act of 2010, the Sarbanes-Oxley Act of 2002, and new SEC regulations, may create difficulties for companies such
as ours in understanding and complying with these laws and regulations. As a result of these difficulties and other factors, devoting
the necessary resources to comply with evolving corporate governance and public disclosure standards has resulted in and may in the future
result in increased general and administrative expenses and a diversion of management time and attention to compliance activities. We
also expect these developments to increase our legal compliance and financial reporting costs. In addition, these developments may make
it more difficult and more expensive for us to obtain director and officer liability insurance, and we may be required to accept reduced
coverage or incur substantially higher costs to obtain coverage. Moreover, we may be unable to comply with these new laws and regulations
on a timely basis. These developments could make it more difficult for us to retain qualified members of our Board of Directors, or qualified
executive officers. We are presently evaluating and monitoring regulatory developments and cannot estimate the timing or magnitude of
additional costs we may incur as a result. To the extent these costs are significant, our general and administrative expenses are likely
to increase.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we sell shares of our common stock or securities convertible into our common stock in future financings, the ownership interest of existing
shareholders will be diluted and, as a result, our stock price may go down.</i></b> We may from time to time issue additional shares
of common stock, possibly at a discount from the current trading price of our common stock, or securities convertible into our common
stock. As a result, our existing shareholders will experience immediate dilution upon the purchase of any shares of our Common Stock
sold at a discount. If we issue common stock or securities convertible into common stock, our shareholders will experience dilution and
this dilution will be greater if we find it necessary to sell securities at a discount to prevailing market prices.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
certificate of incorporation allows for our Board of Directors to create new series of preferred stock without further approval by our
stockholders, which could adversely affect the rights of the holders of our common stock. </i></b>Our Board of Directors has the authority
to fix and determine the relative rights and preferences of preferred stock and to issue up to 500,000 shares of our preferred stock
(of which 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) without further stockholder approval. As a result, our Board of Directors could authorize the issuance
of additional series of preferred stock that would grant to holders the preferred right to our assets upon liquidation, the right to
receive dividend payments before dividends are distributed to the holders of common stock and the right to the redemption of the shares,
together with a premium, prior to the redemption of our common stock. In addition, our Board of Directors could authorize the issuance
of additional series of preferred stock that has greater voting power than our common stock or that is convertible into our common stock,
which could decrease the relative voting power of our common stock or result in dilution to our existing stockholders. Although we have
no present intention to issue any additional shares of preferred stock or to create any additional series of preferred stock, we may
decide to issue such shares in the future.</span></p><div>

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

</div><div><a id="A_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
1B. Unresolved Staff Comments</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</span></p><div>

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



</div><!-- Field: Page; Sequence: 20; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
2. Properties</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
principal executive office is located in Boca Raton, Florida, where we currently lease 21,622 square feet of office space to accommodate
our business and employees. The monthly rent for this space is approximately $31,500 with annual 3% increases throughout the lease term
on the anniversary of the commencement date throughout the initial 108-month term. Our lease extends through June 30, 2028.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We had a lease for storefront space in West Palm
Beach, Florida to accommodate our repossession retail sales operation. The monthly base rent including operating expenses was approximately
$2,000 throughout December 30, 2021. In March 2021, FlexShopper and the lessor agreed on the early termination of the lease for this
property.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2021, FlexShopper entered into a
12-month lease for an office space for approximately 18 people at the Battery at SunTrust Park at Georgia, Atlantla mainly to expand
the sales team. The monthly rent for this space is approximately $6,900 per month.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="A_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
3. Legal Proceedings</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no material pending legal proceedings against our company. We may, however, be subject to various claims and legal actions arising
in the ordinary course of business from time to time.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">For further information,
see Note 11 in the accompanying Consolidated Financial Statements.</p><div>

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

</div><div><a id="A_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
4. Mine Safety Disclosures</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 21; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II</b></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="A_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
5. Market for Registrant&#8217;s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Our common stock is traded
on The Nasdaq Capital Market under the symbol &#8220;FPAY.&#8221;</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Holders
of Record</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 30, 2022, there were 116 holders of
record of our common stock.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Dividend
Policy</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not paid or declared any cash dividends on our common stock. We currently intend to retain any earnings for future growth and, therefore,
do not expect to pay cash dividends on our common stock in the foreseeable future. Any future determination to pay dividends will be
at the discretion of our Board of Directors and will depend upon various factors, including our results of operations, financial condition,
capital requirements, investment opportunities and other factors that our Board of Directors deems relevant. Our Credit Agreement restricts
our ability to declare or make, or agree to pay or make, directly or indirectly, any dividends in cash or stock, or incur any obligation
to do so, subject to certain limited permitted dividend payments assuming we have positive net income and there is no existing default
or event of default thereunder.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
series 2 convertible preferred stock accrues dividends on its $1,000 stated value at an annual rate of 10% compounded annually. Cumulative
accrued dividends on our series 2 convertible preferred stock, as of December 31, 2021, totaled $13,271,172 (see Note 7 of Notes to Consolidated
Financial Statements).</span></p><div>

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

</div><div><a id="A_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="text-decoration:underline">Item
6. Reserved</span></p><div>



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



</div><!-- Field: Page; Sequence: 22; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
7. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
following discussion should be read in conjunction with our consolidated financial statements and the notes thereto appearing elsewhere
in this Form 10-K. All references to our business operations refer to FlexShopper, LLC and its wholly-owned subsidiaries, unless the
context indicates otherwise.</i></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Overview</i></b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
December 2013, we have developed a business that focuses on improving the quality of life of our customers by providing them the opportunity
to obtain ownership of high-quality durable products, such as consumer electronics, home appliances, computers (including tablets and
wearables), smartphones, tires, jewelry and furniture (including accessories), under affordable payment lease-to-own (&#8220;LTO&#8221;)
purchase agreements with no long-term obligation, including through an extensive online experience. Our customers can acquire well-known
brands such as Samsung, Frigidaire, Hewlett-Packard, LG, Whirlpool, Simmons, Philips, Ashley, Apple and more. We believe that the introduction
of FlexShopper&#8217;s LTO programs support broad untapped expansion opportunities within the U.S. consumer e-commerce and retail marketplaces.
We have successfully developed and are currently processing LTO transactions using our &#8220;LTO Engine,&#8221; FlexShopper&#8217;s
proprietary technology that automates the process of consumers receiving spending limits and entering into leases for durable goods to
within seconds. The LTO Engine is the basis for FlexShopper&#8217;s primary sales channels, which include business to consumer (&#8220;B2C&#8221;)
and business to business (&#8220;B2B&#8221;) channels, as described in further detail below. Concurrently, e-tailers and retailers that
work with FlexShopper may increase their sales by utilizing FlexShopper&#8217;s online channels to connect with consumers that want to
acquire products on an LTO basis. FlexShopper&#8217;s sales channels include (1) selling directly to consumers via the online FlexShopper.com
LTO Marketplace featuring thousands of durable goods, (2) utilizing our LTO payment method at check-out on our partners&#8217; e-commerce
sites and (3) facilitating LTO transactions with retailers in their physical locations both through their in store terminals and FlexShopper
applications accessed via the Internet.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In 2021, we began a test
to market an unsecured, consumer loan product for our bank partner that would augment our LTO solution in retailer sales channels. In
2022, based upon the success of this testing, we expect the marketing of our bank partner&#8217;s loans to become a strategic solution
that we offer to many of our current customers and through our retailer partners.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Summary
of Critical Accounting Policies</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management&#8217;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 (&#8220;GAAP&#8221;). 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. On an on-going basis, management evaluates its estimates and judgments, including those related
to credit provisions, intangible assets, contingencies, litigation and income taxes. 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.</span></p><div>

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

</div><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 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 aforementioned manner and therefore the Company has an in-house and
near-shore team to collect on the past due amounts FlexShopper maintains an allowance for doubtful accounts, under which FlexShopper&#8217;s
policy is to record an allowance for estimated uncollectible charges, primarily based on historical collection experience that considers
both the aging of the lease and the origination channel. Other qualitative factors are considered in estimating the allowance, such as
seasonality, underwriting changes and other business trends. We believe our allowance is adequate to absorb all expected losses. The
accounts receivable balances consisted of the following as of December 31, 2021 and December 31, 2020:</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2021</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
    2020</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">57,602,269</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">32,171,255</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Allowance
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(27,703,278</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(22,138,541</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">29,898,991</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,032,714</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>



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



</div><!-- Field: Page; Sequence: 23; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
allowance for doubtful accounts 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 will continue to accrue weekly charges until all collection efforts are exhausted.
During the years ended December 31, 2021 and 2020, $34,924,803 and $19,769,114 of accounts receivable balances, respectively, were charged
off against the allowance.</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2021</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2020</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Beginning
    balance</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">9,976,941</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,489,540</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">31,930,714</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    written off</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(34,924,803</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,769,114</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Ending
    balance</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net leased merchandise balances consisted of the following as of December 31, 2021 and December 31, 2020:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
    2021</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
    2020</b></span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise at cost</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">72,159,063</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">64,335,971</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    depreciation</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(29,505,431</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,162,357</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Impairment
    reserve</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(1,711,520</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(2,351,274</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,942,112</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">42,822,340</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.</span></p><div>

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

</div><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 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 recognized on a straight-line basis over the vesting period. We have elected to use the Black
Scholes pricing model (BSM) to determine the fair value of all stock option awards.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 24; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Key
Performance Metrics</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
regularly review a number of 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. Key performance metrics for the years ended
December 31, 2021 and 2020 are as follows:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; font-style: italic; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Gross
    Profit</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>2021</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>2020</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>$
    Change</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>%
    Change</b></span></td><td style="vertical-align: bottom; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Gross
    lease billings and fees</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">158,844,724</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">128,870,481</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">29,974,243</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">23.3</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise sold</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">7,071,572</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,144,747</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,926,825</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">37.5</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Gross
    billings</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">165,916,296</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">134,015,228</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">31,901,068</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">23.8</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(40,489,540</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(31,930,714</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(8,558,826</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">26.8</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Net
    revenues</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">125,426,756</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">102,084,514</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">23,342,242</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22.9</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cost
    of lease revenues, consisting of depreciation and impairment of lease merchandise</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(73,616,293</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(63,308,210</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(10,308,083</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">16.3</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cost
    of merchandise sold</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(5,561,593</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(3,424,880</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(2,136,713</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">62.4</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Gross
    profit</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">46,248,870</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">35,351,424</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,897,446</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">30.8</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Gross
    profit margin</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">37</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">35</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

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

</div><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="font-weight: bold; font-style: italic; border-bottom: Black 1.5pt solid">Adjusted EBITDA</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</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%; text-align: left; text-indent: -9pt; padding-left: 9pt">Net income/ (loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,272,774</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(339,896</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">3,612,670</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">1,062.9</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Provision for income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785,310</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">663,050</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,260</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.4</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">Amortization of debt costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">220,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">305,797</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(84,981</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(27.8</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Other amortization and depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,875,902</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,271,287</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">604,615</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26.6</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">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,017,744</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,996,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,020,980</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25.5</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Stock compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,125,819</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">981,261</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">144,558</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14.7</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">Product/ infrastructure expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">299,287</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(289,287</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(96.7</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Warrants compensation- consulting agreement</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">&#160;</td><td style="text-align: right">139,480</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(139,480</td><td style="text-align: left">)</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; text-indent: -9pt; padding-left: 9pt">Gain on debt extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,931,825</td><td style="text-align: left">)</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">&#160;</td><td style="text-align: right">(1,931,825</td><td style="text-align: left">)</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; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Executive separation agreement</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><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">396,090</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">(396,090</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: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Adjusted EBITDA</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">11,376,540</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,713,120</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,663,420</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">30.6</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
refer to Gross Profit and Adjusted EBITDA in the above tables as we use these measures to evaluate our operating performance and make
strategic decisions about the Company. 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.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
Profit represents GAAP revenue less the provision for doubtful accounts and cost of leased inventory and inventory sold as a percentage
of cost of these revenues. Gross Profit provides us with an understanding of the results from the primary operations of our business.
We use Gross Profit to evaluate our period-over-period operating performance. This measure may be useful to an investor in evaluating
the underlying operating performance of our business.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjusted
EBITDA is a supplemental measure of FlexShopper&#8217;s performance that is neither required by, nor presented in accordance with, GAAP.
Adjusted EBITDA should not be considered as substitutes for GAAP metrics such as operating income/ (loss), net income or any other performance
measures derived in accordance with GAAP.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    widely used by investors to measure a company&#8217;s operating performance without regard to items excluded from the calculation
    of such measure, which can vary substantially from company to company.</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    a financial measurement that is used by rating agencies, lenders and other parties to evaluate our credit worthiness; and</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    used by our management for various purposes, including as a measure of performance and as a basis for strategic planning and forecasting.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 25; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Results
of Operations</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table details operating results for the twelve months ended December 31, 2021 and 2020:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$&#160;Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">%&#160;Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left; text-indent: -9pt; padding-left: 9pt">Gross lease billings and fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">158,844,724</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">128,870,481</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,974,243</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">23.3</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Provision 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">(40,489,540</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">(31,930,714</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">(8,558,826</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">26.8</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; text-indent: -9pt; padding-left: 9pt">Net lease billing and fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">118,355,184</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96,939,767</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,415,417</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22.1</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Lease merchandise sold</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">7,071,572</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">5,144,747</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">1,926,825</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">37.5</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; text-indent: -9pt; padding-left: 9pt">Total revenues</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,426,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102,084,514</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,342,242</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22.9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Cost of lease revenue and merchandise sold</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(79,177,886</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(66,733,090</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,444,796</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.6</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">Marketing</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,129,062</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,880,063</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,248,999</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">55.3</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Salaries and benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,489,208</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,440,693</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,048,515</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10.0</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">Other operating expenses</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">(18,265,781</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">(14,404,953</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">(3,860,828</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">26.8</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,364,819</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,625,715</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,739,104</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59.2</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">Gain on extinguishment of debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,931,825</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,931,825</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; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Interest expense including amortization of debt issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,238,560</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,302,561</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(935,999</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.8</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">Provision for incomes taxes</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">(785,310</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">(663,050</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">(122,260</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">18.4</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Net income/ (loss)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,272,774</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(339,896</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">3,612,670</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">1,062.9</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper originated 159,217 gross leases less
same day modifications and cancellations with an average origination value per lease of $524 for the twelve months ended December 31,
2021 compared to 188,468 gross leases less same day modifications and cancellations with an average origination value of $468 per lease
for the comparable period last year. Total lease revenues for the twelve months ended December 30, 2021 were $118,355,184 compared to
$96,939,767 for the twelve months ended December 31, 2020, representing an increase of $21,415,417 or 22.1%. In 2020, government stimulus
programs had a significant impact on our customers. Despite originating a greater number of gross leases and gross lease dollars in 2020,
the unprecedented amount of government stimulus in 2020 resulted in a larger portion of our customer base paying off leases early thereby
reducing lease revenue. In 2021, as a result of enhancements to our website and marketing programs, the Company has been increasing the
average origination value per lease. Coupled with the return to pre-stimulus early payoff behavior, 2021 resulted in greater lease revenue
compared to 2020. The provision for doubtful accounts relative to gross lease billings and fees are similar for both years at approximately
25%.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of lease revenue and merchandise sold for
the twelve months ended December 31, 2021 was $79,177,886 compared to $66,733,090 for the twelve months ended December 31, 2020, representing
an increase of $12,444,796 or 18.6%. Cost of lease revenue and merchandise sold for the twelve months ended December 31, 2021 is comprised
of depreciation expense and impairment of lease merchandise of $73,616,293 and the net book value of merchandise sold of $5,561,593.
Cost of lease revenue and merchandise sold for the twelve months ended December 31, 2020 is comprised of depreciation expense and impairment
of lease merchandise of $63,308,210 and the net book value of merchandise sold of $3,424,880. As the Company&#8217;s lease portfolio
and revenues increase, the depreciation and related costs associated with the larger portfolio also increase. The mix of early paid off
leases and returned merchandise will alter the average depreciable term of the leases within the portfolio and result in increases or
decreases in cost of lease revenue and merchandise sold relative to lease revenue.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketing
expenses in the twelve months ended December 31, 2021 were $9,129,062 compared to $5,880,063 in the twelve months ended December 31,
2020, an increase of $3,248,999 or 55.3%. The Company strategically increased marketing expenditures, which are primarily related to
increasing new lease consumers to grow the lease portfolio. The primary source of new consumers is through digital marketing channels
directing potential consumers to FlexShopper.com. The focus on digital marketing allows the Company to have enhanced reporting on the
effectiveness of marketing spending to ensure that it is acquiring customers at its targeted acquisition cost. A smaller portion of marketing
expense is related to commissions related to retail partnerships as well as remarketing efforts to drive repeat consumer activity.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salaries
and benefits in the twelve months ended December 30, 2021 were $11,489,208 compared to $10,440,693 in the twelve months ended December
30, 2020, an increase of $1,048,515 or 10.0%. Generally, the salary and benefits expense should directionally move with the change in
lease originations and the overall size of the lease portfolio albeit at a slower rate. During the second quarter of 2021, there were
some management positions filled in operational roles to increase efficiencies in the call center and other operational departments.
The company also expanded its sales team to support the growth with the retail partners.</span></p><div>

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



</div><!-- Field: Page; Sequence: 26; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
operating expenses for the years ended December 30, 2021 and 2020 included the following:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Amortization
    and depreciation</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,875,902</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,271,287</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Computer
    and internet expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3,329,532</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,849,641</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Legal
    and professional fees</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3,221,667</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,932,287</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Merchant
    bank fees</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,472,489</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,879,978</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Customer
    verification expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,991,111</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,791,114</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Stock
    compensation expense</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,125,819</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">981,261</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Telephone
    and office expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">918,374</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">462,740</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Rent
    expense</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">670,951</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">680,153</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Insurance
    expense</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">542,620</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">488,257</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Other</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,117,316</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,068,235</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">18,265,781</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">14,404,953</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Computer and internet expenses in the twelve
months ended December 31, 2021 were $3,329,532 compared to $1,849,641 in the twelve months ended December 30, 2020, representing an increase
of $1,479,891 or 80.0%. A significant portion of computer and internet expense is related to scaling both the consumer facing website
and the Company&#8217;s back-end billing and collection systems. As the lease portfolio grows, the back-office systems will need to scale
also but at a much lower rate. In the last two quarters of 2021, there were some additional costs related to the creation and optimization
of new operational processes.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal
and professional fees expenses in the twelve months ended December 31, 2021 were $3,221,667 compared to $1,932,287 in the twelve months
ended December 31, 2020, representing an increase of $1,289,380 or 66.7%. During the second quarter of 2021, the Company onboarded two
off-shore servicing and collections options to improve flexibility around seasonal call center traffic and improve operational metrics.
Also, the expense recorded for warrants granted as part of the consulting agreement with XLR8 Capital Partner increased in the twelve
month period ended December 31, 2021 as the weighted average valuation per warrant was $1.63 in the twelve months ended December 31,
2021 compared to $0.85 per warrant for the same period in 2020.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Merchant
bank fees expenses in the twelve months ended December 31, 2021 were $2,472,489 compared to $1,879,978 in the twelve months ended December
31, 2020, representing an increase of $592,511 or 31.5%. Merchant bank fee expense represents the ACH and card processing fees related
to billing consumers and therefore an increase in revenue is the main driver for the increase in merchant bank fees.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Customer verification expenses in the twelve
months ended December 31, 2021 were $1,991,111 compared to $2,791,114 in the twelve months ended December 31, 2020, representing an decrease
of $800,003 or 28.7%. Customer verification expense is primarily the cost of data used for underwriting new lease applicants. The number
of new lease applicants for which customer verification checks are run and expenses incurred, is directly correlated with changes in
marketing expense. During the third quarter of 2021, several changes remarked by the implementation of a more discipline process around
data procurement and storage, were made by the Company. Those improvements triggered a change in the estimate of the probability to provide
future economic benefit of some data cost. As a result of this change in the estimate regarding the portion of data costs incurred that
are not directly used in underwriting decisions and that are probable of providing future economic benefit, the Company capitalized $884,160
of data costs in the year ended December 31, 2021. Also, the reduction in the volume of leases for the year ended December 31, 2021 contributed
to the decrease of customer verification expenses. The underwriting and data science team continues to optimize the costs related to
underwriting lease applications.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Telephone and office expenses in the twelve months
ended December 31, 2021 were $918,374 compared to $462,740 in the twelve months ended December 30, 2020, representing an increase of
$455,634 or 98.5%. The improvement to operations includes a revamping of our telephone system which increased the volume of outbound
calls and created more efficiencies in handling inbound calls.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 27; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operations</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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
LTO payment alternative as well as solidify our reputation as a leading provider of high-quality branded merchandise and services.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
each of our sales channels, FlexShopper has a multichannel, analytics-powered marketing strategy that includes the following:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 33%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Online
    LTO Marketplace</b></span></td><td style="vertical-align: bottom; text-align: center; width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 33%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Patented
    LTO Payment Method</b></span></td><td style="vertical-align: bottom; text-align: center; width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 32%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>In-store
    LTO technology platform</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Search
    engine optimization; pay-per click</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Direct
    to retailers/e-tailers</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Direct
    to retailers/e-tailers</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Online
    affiliate networks</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Partnerships
    with payment aggregators</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Consultants
    &amp; strategic relationships</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Direct
    response television campaigns</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Consultants
    &amp; strategic relationships</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Direct
    mail</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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-tailers. 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
&#8220;Liquidity and Capital Resources&#8221; below.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity
and Capital Resources</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company had cash of $5,094,642 compared to $8,541,232 as of December 31, 2020.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As&#160;of&#160;December
31, 2021, the Company had accounts receivables of $57,602,269 net of an allowance for doubtful accounts of $27,703,278 totaling $29,898,991.
Accounts receivables are principally comprised of lease payments owed to the Company. An allowance for doubtful accounts is estimated
based upon historical collection and delinquency percentages.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Credit
Agreement</i></b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (the &#8220;Borrower&#8221;), entered into a credit agreement (as amended
from time to time and including the Fee Letter (as defined therein), the &#8220;Credit Agreement&#8221;) 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 &#8220;Lender&#8221;). The Borrower is permitted to borrow funds under the Credit Agreement
based on FlexShopper&#8217;s recently collected payments 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 currently borrow up to $57,500,000 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 January 29, 2021, pursuant
to an amendment to the Credit Agreement, the Commitment Termination Date was extended to April 1, 2024, the Lender was granted a security
interest in certain leases as collateral under the Credit Agreement and the interest rate charged on amounts borrowed was set at LIBOR
plus 11% per annum.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 cash and liquidity 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 may refinance the debt under the Credit Agreement, subject to the payment
of an early termination fee.</span></p><div>

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



</div><!-- Field: Page; Sequence: 28; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, the Lender and its affiliates have a right of first refusal on certain FlexShopper transactions involving leases or other financial
products. 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 the Borrower in the Credit Agreement and related documents (including
certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against the Borrower and bankruptcy events.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, the Company had approximately
$5,300,000 available under the Credit Agreement.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 5, 2021, the applicable regulators announced
that LIBOR will cease to be provided and will no longer be representative (i) immediately after December 31, 2021 for all sterling, euro,
Swiss franc and Japanese yen settings, and the one-week and two-month U.S. dollar settings and (ii) immediately after June 30,2023 for
the remaining U.S. dollar settings. The Company&#8217;s debt bears interest based on the one-month LIBOR rate. If there is a LIBOR Disruption
Event as defined in the Credit Agreement, LIBOR will be replaced with the Prime Rate.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Financing
Activity</i></b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 25, 2019, FlexShopper, LLC (the &#8220;Borrower&#8221;) 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 &#8220;122
Partners Note&#8221;) in the principal amount of $1,000,000. H. Russell Heiser, Jr., FlexShopper&#8217;s Chief Financial Officer, is
a member of 122 Partners, LLC. Payment of the principal amount and accrued interest under the 122 Partners Note was due and payable by
the borrower on April 30, 2020 and the borrower can prepay principal and interest at any time without penalty. Amounts outstanding under
the 122 Partners Note bear interest at a rate equal to 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 122 Partners Note are subordinated to obligations under the Credit Agreement.
The 122 Partners 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 122 Partners Note. Obligations under the 122 Partners
Note are secured by substantially all of the Borrower&#8217;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, the Borrower and 122 Partners, LLC agreed
to extend the maturity date of the 122 Partners Note to April 30, 2021. On March 22, 2021, FlexShopper, LLC executed an amendment to
the 122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2022. No other changes were made
to such Note. As of December 30, 2021, $1,011,439 of principal and accrued and unpaid interest was outstanding on the 122 Partners Note.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Borrower previously entered into letter agreements with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;), the manager of which is the Chairman
of the Company&#8217;s Board of Directors, pursuant to which the Borrower issued subordinated promissory notes to NRNS (the &#8220;NRNS
Note&#8221;) in the total principal amount of $3,750,000. Payment of principal and accrued interest under the NRNS Note was due and payable
by the Borrower on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without penalty. Amounts outstanding
under the NRNS Note bear interest at a rate equal to 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 NRNS Note are subordinated to obligations under the Credit Agreement. The
NRNS 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 NRNS Note. Obligations under the NRNS Note is secured by substantially
all of the Borrower&#8217;s assets, subject to rights of the lenders under the Credit Agreement. On March 22, 2021, FlexShopper, LLC
executed an amendment to the NRNS Note such that the maturity date was extended to April 1, 2022. On February 2, 2022, FlexShopper LLC
executed other amendment to the NRNS Note. This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased
the credit commitment from $3,750,000 to $11,000,000. No other changes were made to such Note. As of December 30, 2021, $3,792,923 of
principal and accrued and unpaid interest was outstanding on the NRNS Note.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company applied for and received a loan (the &#8220;Loan&#8221;) on May 4, 2020, from Customers Bank (the &#8220;PPP Lender&#8221;) in
the principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the &#8220;PPP&#8221;) under the Coronavirus Aid, Relief,
and Economic Security Act (the &#8220;CARES Act&#8221;), which was enacted March 27, 2020, and administered through the U.S. Small Business
Administration (the &#8220;SBA&#8221;).</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Loan was evidenced by a promissory note (the &#8220;Note&#8221;), dated April 30, 2020, issued by the Borrower to the PPP Lender. The
Note matured on April 30, 2022 and bore interest at the rate of 1.00% per annum, payable monthly commencing the later of on November
30, 2020 or the SBA review of the forgiveness application. The Note might be prepaid by the Borrower at any time prior to maturity with
no prepayment penalty. Proceeds from the Loan were 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 might be forgiven to the extent the Loan proceeds were 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.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 21, 2021 we were notified that effective
April 7, 2021, the U.S. Small Business Administration confirmed the waiver of FlexShopper&#8217;s repayment of a $1,914,000 Paycheck
Protection Program promissory note issued to the Company on May 4, 2020. As a result of the PPP promissory note forgiveness, the Company
recognized a gain from the extinguishment of the loan, including accrued interest, of $1,931,825.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 29; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cash
Flow Summary</i></b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
Flows from Operating Activities</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in operating activities was $11,256,031 for the year ended December 31, 2021 and was primarily due to the purchases of leased
merchandise and the change in accounts receivable, partially offset by the add back of provision for doubtful accounts and the add back
of depreciation and impairment on leased merchandise.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in operating activities was $5,207,547 for the year ended December 31, 2020 and was primarily due to the purchases of leased
merchandise and the change in accounts receivable, partially offset by the add back of provision for doubtful accounts and the add back
of depreciation and impairment on leased merchandise.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
Flows from Investing Activities</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, net cash used in investing activities was $4,949,544 comprised of $1,248,445 for the purchase of property
and equipment and $3,701,099 for capitalized software costs and data costs.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2020, net cash used in investing activities was $3,098,194 comprised of $732,582 for the purchase of property
and equipment and $2,365,612 for capitalized software costs.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
Flows from Financing Activities</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash provided by financing activities was $12,758,985 for the year ended December 31, 2021 primarily due to the funds drawn on the Credit
Agreement of $19,850,000, offset by repayments of amounts borrowed under the Credit Agreement of $6,575,000.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash provided by financing activities was $9,978,501 for the year ended December 31, 2020 primarily due to the funds drawn on the Credit
Agreement of $15,033,000 and $1,914,100 of proceeds received under the Paycheck Protection Program, offset by repayments of amounts borrowed
under the Credit Agreement of $7,023,250.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Capital
Resources and Financial Condition</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
date, funds derived from the sale of FlexShopper&#8217;s common stock, warrants, Series 1 Convertible Preferred Stock and Series 2 Convertible
Preferred Stock and the Company&#8217;s ability to borrow funds against the lease portfolio have provided the liquidity and capital resources
necessary to fund its operations.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
believes that liquidity needs for future growth through at least the next 12 months can be met by cash flow from operations generated
by the existing portfolio and/or additional borrowings against the Credit Agreement (see Note 6) and against the related parties promissory
notes (NRNS Note, see Note 5).</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
Impact of COVID-19 Pandemic</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The COVID-19 Pandemic and the related stimulus
programs had, and may continue to have, an impact on the Company. The immediate impact early in the second quarter of 2020 was a transition
to a significant percentage of the Company&#8217;s employees working remotely. Fortunately, our South Florida location requires a thorough
Hurricane Impact plan enabling all our employees to work remotely, if necessary. 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. Throughout the pandemic, FlexShopper rotated
select groups of employees into the office in order to adjust to the other business impacts on the business. As of the end of December
2021, approximately 15% of our employees are working remotely.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The other impacts to the business can be broken
into three categories. The first is the decrease in the availability of our lease financing product. Pre-COVID-19, approximately 40%
of new customers were obtained through brick and mortar or B2B retailers.&#160;The pandemic-related closing and limited operations of
retailers, as well as shelter in place orders, limited our new customers from this channel substantially over the second quarter and
third quarter of 2020. Through the first half of the second quarter of 2021 there was diminished demand from our B2B retailers resulting
from pandemic related issues. Moreover, since the crisis began, a number of our brick and mortar rollouts and pilots have been delayed
or put on hold as our retailer partners attempt to return to a more stable operational environment. Fortunately, by the end of 2021,
the percentage of new customers obtained from brick and mortar locations exceeded pre-pandemic levels.</p><div>

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



</div><!-- Field: Page; Sequence: 30; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
second impact was a Company reaction in the second quarter of 2020 to the uniqueness of the pandemic. Not knowing what the potential
impact to consumer payment patterns would be, the Company significantly tightened approval rates. It was not until the end of the third
quarter of 2020, that approval rates returned to the pre-pandemic levels. This decreased approval rate, both online and in third party
stores, coupled with the retailer closures mentioned above, significantly reduced new lease originations. In 2021, the uniqueness of
the pandemic had resulted in significant growth in BNPL (buy now pay later) options that were offered to our consumer segment. Despite
a return to near pre-pandemic approval rates, the Company still experienced reduced demand for its product in 2021.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The third impact was on consumer behavior and
payment patterns. The combination of stimulus payments and enhanced unemployment benefits measures provided by the Federal and/ or State
Government throughout 2020 and early 2021 were especially impactful to our typical customer. As a result of enhanced income, the demand
for our products was reduced, the likelihood of consumers choosing early payoff options increased substantially and, on a positive note,
the asset level performance of our full-term customer, relative to their expected performance, increased substantially. The first sign
of the return to more normal payment patterns was a reduction in the elevated amount of early pay offs experienced by the Company which
occurred in the middle of 2021.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Despite the availability of COVID-19 vaccines
in 2021, the number of COVID-19 cases had increased at various times throughout 2021 as the result of the appearance of new variants.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the end of 2021, the reduced demand was
evident in our digital marketing channels through the conversion rate of new applicants. However, the enhanced payment performance, versus
our expected performance, began to wane which would seem to be a potential initial indicator of a return to the Pre-COVID-19 environment.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Finally, throughout the pandemic, the Company
has been able to grow the overall size of the lease portfolio, net of early payoffs, despite the items mentioned previously. At no point,
have there been liquidity concerns or covenant complications. In fact, our credit facility was upsized, our product breadth increased
and our covenants reduced in 2021.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Off-Balance
Sheet Arrangements</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have any off-balance sheet arrangements.</span></p><div>

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

</div><div><a id="A_013"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
7A. Quantitative and Qualitative&#160;Disclosures about Market Risk</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information required by Item 7A is not required to be provided by issuers that satisfy the definition of &#8220;smaller reporting company&#8221;
under SEC rules.</span></p><div>

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

</div><div><a id="A_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
8. Financial Statements and Supplementary Data</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
Financial Statements</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Independent Registered Public Accounting
Firm is EisnerAmper LLP, Iselin, New Jersey (PCAOB ID: <ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId">274</ix:nonNumeric>)</p><div>

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

</div><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">The reports of the Independent Registered Public Accounting Firm,
Consolidated Financial Statements and Schedules are set forth beginning on F-1.</p><div>

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



</div><!-- Field: Page; Sequence: 31; Value: 1 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONTENTS</b></span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; width: 90%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>YEARS
    ENDED DECEMBER 31, 2021 AND 2020</b></span></td>
    <td style="text-align: justify; width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PAGE</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FINANCIAL
    STATEMENTS</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#b_001">Report
    of Independent Registered Public Accounting Firm</a></span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#b_002">Consolidated
    Balance Sheets</a></span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#b_003">Consolidated
    Statements of Operations</a></span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#b_004">Consolidated
    Statements of Stockholders&#8217; Equity</a></span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#b_005">Consolidated
    Statements of Cash Flows</a></span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#b_006">Notes
    to Consolidated Financial Statements</a></span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 32; Options: NewSection --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="b_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Report
of Independent Registered Public Accounting Firm</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Board of Directors and Stockholders of</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
Inc.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Opinion on the Financial Statements </i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have audited the accompanying balance sheets of
FlexShopper Inc., and Subsidiaries (the &#8220;Company&#8221;) as of December 31, 2021 and 2020 and the related statements of operations,
stockholders&#8217; equity, and cash flows for each of the years then ended and the related notes (collectively referred to as the &#8220;financial
statements&#8221;). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of December 31, 2021 and 2020, and the results of their operations and their cash flows for each of the years then ended, in conformity
with accounting principles generally accepted in the United States of America.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis for Opinion </i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These financial statements are the responsibility
of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (&#8220;PCAOB&#8221;)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We conducted our audits in accordance with the standards
of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform,
an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal
control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company&#8217;s internal
control over financial reporting. Accordingly, we express no such opinion.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Critical Audit Matter</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The critical audit matter communicated below is a
matter arising from the current period audit of the financial statements that was communicated or required to be communicated to the audit
committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved our especially
challenging, subjective, or complex judgments. The communication of the critical audit matter does not alter in any way our opinion on
the financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion
on the critical audit matter or on the accounts or disclosures to which it relates.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration:underline">Collectability of Accounts Receivable </span></i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As discussed in Note 2 to the financial statements,
the Company recognized approximately $40,490,000 of receivable reserves during the year ended December 31, 2021, with a corresponding
reduction to lease revenue and fees. At December 31, 2021, the Company recorded an allowance of approximately $27,700,000. The Company
determines the amount of allowance to recognize as a portion of its gross customer billings based upon historical and current payment
trends.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We identified management&#8217;s estimate of the receivable
reserve and the corresponding allowance as a critical audit matter due to the significant amount of judgement required by management in
determining its estimates. This in turn resulted in significant effort and a high degree of subjectivity, in performing our audit procedures
and in evaluating audit evidence relating to the collectability of accounts receivable made by management.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Addressing the matter involved performing procedures
and evaluating audit evidence in connection with forming our overall opinion on the financial statements. Our procedures included, among
others, (i) obtaining an understanding of management&#8217;s process and evaluating the design of controls related to the allowance; (ii)
verifying that for a sample of leases, the Company had correctly applied payments to the appropriate lease; and (iii) independently recalculating
the Company&#8217;s analysis of its lease portfolio collectability on a historical and current basis including a review of payment trends
subsequent to December 31, 2021 and comparing that result against the Company&#8217;s calculations for reasonableness.</p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">/s/ <ix:nonNumeric contextRef="c0" name="dei:AuditorName">EisnerAmper LLP</ix:nonNumeric></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have served as the Company&#8217;s auditor since
2014.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">EISNERAMPER LLP</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="dei:AuditorLocation">Iselin, New Jersey</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">March 30, 2022</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

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



</div><!-- Field: Page; Sequence: 33 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="b_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
BALANCE SHEETS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">December&#160;31,</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">December&#160;31,</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">ASSETS</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">CURRENT
    ASSETS:</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="0" unitRef="usd">5,094,642</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashEquivalentsAtCarryingValue" scale="0" unitRef="usd">8,541,232</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">29,898,991</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">10,032,714</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Prepaid
    expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseCurrent" scale="0" unitRef="usd">957,527</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseCurrent" scale="0" unitRef="usd">869,081</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandise" scale="0" unitRef="usd">40,942,112</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandise" scale="0" unitRef="usd">42,822,340</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    current assets</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">76,893,272</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">62,265,367</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">PROPERTY
    AND EQUIPMENT, net</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">7,841,206</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">5,911,696</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">OTHER
    ASSETS, net</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssets" scale="0" unitRef="usd">77,578</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssets" scale="0" unitRef="usd">72,316</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    assets</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">84,812,056</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">68,249,379</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">LIABILITIES
    AND STOCKHOLDERS&#8217; EQUITY</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">CURRENT
    LIABILITIES:</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    payable</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableCurrent" scale="0" unitRef="usd">7,982,180</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableCurrent" scale="0" unitRef="usd">7,907,619</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accrued
    payroll and related taxes</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeRelatedLiabilitiesCurrent" scale="0" unitRef="usd">391,078</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeRelatedLiabilitiesCurrent" scale="0" unitRef="usd">352,102</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Promissory notes to related parties, net of $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent" scale="0" unitRef="usd">1,274</ix:nonFraction> at 2021 and net of $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent" scale="0" unitRef="usd">8,276</ix:nonFraction> at 2020 of unamortized issuance costs, including accrued interest</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayableCurrent" scale="0" unitRef="usd">1,053,088</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayableCurrent" scale="0" unitRef="usd">4,815,546</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Current
    portion of promissory note &#8211; Paycheck Protection Program, including accrued interest</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><div style="-sec-ix-hidden: hidden-fact-1"><span style="font-family: Times New Roman, Times, Serif">-</span></div></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNoteCurrent" scale="0" unitRef="usd">1,184,952</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accrued
    expenses</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd">2,987,646</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd">2,646,800</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    liability - current portion</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd">172,732</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherShortTermBorrowings" scale="0" unitRef="usd">160,726</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    current liabilities</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">12,586,724</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">17,067,745</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Loan payable under credit agreement to beneficial shareholder, net of&#160;$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">413,076</ix:nonFraction> at 2021 and $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">61,617</ix:nonFraction> at 2020 of unamortized issuance costs and current portion</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermLoansPayable" scale="0" unitRef="usd">50,061,924</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermLoansPayable" scale="0" unitRef="usd">37,134,009</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Promissory
    notes to related parties, net of current portion</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion" scale="0" unitRef="usd">3,750,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif">Promissory
    note &#8211; Paycheck Protection Program, net of current portion</td><td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif">&#160;</td><td style="text-align: right; font-family: Times New Roman, Times, Serif">-</td><td style="text-align: left; font-family: Times New Roman, Times, Serif">&#160;</td><td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif">&#160;</td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNoteNoncurrent" scale="0" unitRef="usd">741,787</ix:nonFraction></td><td style="text-align: left; font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accrued
    payroll and related taxes net of current portion</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedIncomeTaxesNoncurrent" scale="0" unitRef="usd">204,437</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Deferred
    income tax liability</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesNoncurrent" scale="0" unitRef="usd">495,166</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><div style="-sec-ix-hidden: hidden-fact-2"><span style="font-family: Times New Roman, Times, Serif">-</span></div></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    liabilities net of current portion</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,774,623</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,947,355</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">68,668,437</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">57,095,333</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">STOCKHOLDERS&#8217;
    EQUITY</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series 1 Convertible Preferred Stock, $<ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockLiquidationPreference" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c6" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockLiquidationPreference" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value - authorized <ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">250,000</ix:nonFraction></ix:nonFraction> shares, issued and outstanding <ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction> shares at $<ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd"><ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd">5.00</ix:nonFraction></ix:nonFraction> stated value</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConvertiblePreferredStockSeries" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConvertiblePreferredStockSeries" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock, $<ix:nonFraction contextRef="c7" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockLiquidationPreference" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c8" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockLiquidationPreference" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value - authorized <ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">25,000</ix:nonFraction></ix:nonFraction> shares, issued and outstanding <ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction> shares at $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd">1,000</ix:nonFraction></ix:nonFraction> stated value</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConvertiblePreferredStockSerieTwo" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConvertiblePreferredStockSerieTwo" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common stock, $<ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c4" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.0001</ix:nonFraction></ix:nonFraction> par value- authorized <ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares">40,000,000</ix:nonFraction></ix:nonFraction> shares, issued and outstanding <ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">21,442,278</ix:nonFraction></ix:nonFraction> shares at 2021 and <ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">21,359,945</ix:nonFraction></ix:nonFraction> shares at 2020</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">2,144</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">2,136</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Additional
    paid in capital</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd">38,560,117</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd">36,843,326</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    deficit</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd">45,222,302</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd">48,495,076</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    stockholders&#8217; equity</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">16,143,619</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">11,154,046</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">84,812,056</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">68,249,379</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes to consolidated financial statements are an integral part of these statements.</span></p><div>

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



</div><!-- Field: Page; Sequence: 34 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="b_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF OPERATIONS</b></span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the years ended <br/> December&#160;31,</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Revenues:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#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">Lease revenues and fees, net</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFeesNet" scale="0" unitRef="usd">118,355,184</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFeesNet" scale="0" unitRef="usd">96,939,767</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Lease merchandise sold</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseSold" scale="0" unitRef="usd">7,071,572</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseSold" scale="0" unitRef="usd">5,144,747</ix:nonFraction></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: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total revenues</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">125,426,756</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">102,084,514</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt">Costs and expenses:</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; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Cost of lease revenues, consisting of depreciation and impairment
    of lease merchandise</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:CostOfLeaseRevenuesFees" scale="0" unitRef="usd">73,616,293</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:CostOfLeaseRevenuesFees" scale="0" unitRef="usd">63,308,210</ix:nonFraction></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">Cost of lease merchandise sold</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:CostOfMerchandiseSold" scale="0" unitRef="usd">5,561,593</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:CostOfMerchandiseSold" scale="0" unitRef="usd">3,424,880</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Marketing</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MarketingExpense" scale="0" unitRef="usd">9,129,062</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MarketingExpense" scale="0" unitRef="usd">5,880,063</ix:nonFraction></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">Salaries and benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">11,489,208</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">10,440,693</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Operating expenses</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralExpense" scale="0" unitRef="usd">18,265,781</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralExpense" scale="0" unitRef="usd">14,404,953</ix:nonFraction></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="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total costs and expenses</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpenses" scale="0" unitRef="usd">118,061,937</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpenses" scale="0" unitRef="usd">97,458,799</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt">Operating income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" unitRef="usd">7,364,819</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" unitRef="usd">4,625,715</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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-align: left; text-indent: -9pt; padding-left: 9pt">Gain on extinguishment of debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainsLossesOnExtinguishmentOfDebt" scale="0" unitRef="usd">1,931,825</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-3">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Interest expense including amortization
    of debt issuance costs</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">5,238,560</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">4,302,561</ix:nonFraction></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: -9pt; padding-left: 9pt">Income before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" unitRef="usd">4,058,084</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" unitRef="usd">323,154</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Provision for income taxes</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">785,310</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">663,050</ix:nonFraction></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="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt">Net income/ (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">3,272,774</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">339,896</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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-align: left; text-indent: -9pt; padding-left: 9pt">Deemed dividend from exchange offer of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-4">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeemedDividendFromExchangeOfferOfWarrant" scale="0" unitRef="usd">713,212</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Dividends on Series 2 Convertible Preferred
    Shares</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">2,439,099</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">2,438,988</ix:nonFraction></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="font-weight: bold; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Net income/ (loss) attributable
    to common and Series 1 Convertible Preferred shareholders</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" unitRef="usd">833,675</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">3,492,096</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt">Basic and diluted income/(loss) per common
    share:</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; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares">0.04</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.17</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Diluted</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"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" unitRef="usdPershares">0.04</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.17</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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">WEIGHTED AVERAGE COMMON SHARES:</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; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Basic</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"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,387,960</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">20,995,349</ix:nonFraction></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="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Diluted</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"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">23,227,964</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">20,995,349</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>



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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes to consolidated financial statements are an integral part of these statements.</span></p><div>

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



</div><!-- Field: Page; Sequence: 35 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="b_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the year ended December 31, 2021 and 2020</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><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"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Series
    1<br/> Convertible<br/> Preferred Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Series
    2<br/> Convertible<br/> Preferred Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Common
    Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Additional<br/>
    Paid in</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Accumulated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Capital</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Deficit</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 8pt">Total</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Balance, January&#160;1, 2020</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">171,191</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">855,955</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">17,783,960</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">1,779</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">35,313,721</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">48,155,180</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">)</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">9,968,275</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Provision for compensation expense
    related to stock options</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-5"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-6"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-7"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-8"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-9"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-10"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">981,261</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-11"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">981,261</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of warrants in connection
    with consulting agreements</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-12"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-13"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-14"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-15"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-16"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-17"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueOther" scale="0" unitRef="usd">407,494</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-18"><span style="font-size: 8pt">&#160;</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueOther" scale="0" unitRef="usd">407,494</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Exercise of stock options into common
    stock</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-19"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-20"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-21"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-22"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" scale="0" unitRef="shares">7,166</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">1</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">5,661</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-23"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">5,662</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Conversion of preferred stock to
    common stock</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" scale="0" sign="-" unitRef="shares">859</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" sign="-" unitRef="usd">4,295</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" scale="0" unitRef="shares">1,136</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd">4,295</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Exercise of warrants into common
    stock</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-24"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-25"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" scale="0" unitRef="shares">105,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExerciseOfWarrantsIntoCommonStock" scale="0" unitRef="usd">10</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExerciseOfWarrantsIntoCommonStock" scale="0" unitRef="usd">131,240</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExerciseOfWarrantsIntoCommonStock" scale="0" unitRef="usd">131,250</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Exchange offer of warrants</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExchangeOfferOfWarrantsShares" scale="0" unitRef="shares">3,462,683</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExchangeOfferOfWarrants" scale="0" unitRef="usd">346</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExchangeOfferOfWarrants" scale="0" sign="-" unitRef="usd">346</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Net loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c20" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">339,896</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">339,896</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Balance, December&#160;31, 2020</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c21" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,359,945</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c21" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,136</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">36,843,326</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">48,495,076</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">11,154,046</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Provision for compensation expense
    related to stock options</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">1,125,819</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">1,125,819</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Issuance of warrants in connection
    with consulting agreements</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueOther" scale="0" unitRef="usd">522,808</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueOther" scale="0" unitRef="usd">522,808</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Exercise of stock options into common
    stock</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-26"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-27"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-28"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-29"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" scale="0" unitRef="shares">82,333</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">8</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">68,164</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-30"><span style="font-size: 8pt">-</span></div></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">68,172</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></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"><span style="font-size: 8pt">Net income</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">3,272,774</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">3,272,774</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 8pt">Balance, December&#160;31, 2021</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,442,278</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,144</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">38,560,117</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction contextRef="c31" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">45,222,302</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 4pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-size: 8pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">16,143,619</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  </table><div>


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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes to consolidated financial statements are an integral part of these statements.</span></p><div>

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



</div><!-- Field: Page; Sequence: 36 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="b_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF CASH FLOWS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 31, 2021 and 2020</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>CASH FLOWS FROM OPERATING ACTIVITIES:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#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">Net income/(loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">3,272,774</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">339,896</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Adjustments to reconcile net income/(loss) to net cash used in
    operating activities:</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-align: left; text-indent: -9pt; padding-left: 9pt">Depreciation and impairment of lease merchandise</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAmortizationAndAccretionNet" scale="0" unitRef="usd">73,616,293</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAmortizationAndAccretionNet" scale="0" unitRef="usd">63,308,210</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Other depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDepreciationAndAmortization" scale="0" unitRef="usd">2,871,541</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDepreciationAndAmortization" scale="0" unitRef="usd">2,271,287</ix:nonFraction></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">Amortization of debt issuance cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfFinancingCosts" scale="0" unitRef="usd">220,816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfFinancingCosts" scale="0" unitRef="usd">305,797</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Compensation expense related to issuance of stock options and
    warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd">1,648,627</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd">1,388,755</ix:nonFraction></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">Provision for doubtful accounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProvisionsForDoubtfulAccounts" scale="0" sign="-" unitRef="usd">40,489,540</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProvisionsForDoubtfulAccounts" scale="0" sign="-" unitRef="usd">31,930,714</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Interest in kind added to promissory notes balance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestInKindAddedToPromissoryNotesBalance" scale="0" unitRef="usd">9,460</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestInKindAddedToPromissoryNotesBalance" scale="0" unitRef="usd">13,388</ix:nonFraction></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">Write off of capitalized software costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:WriteOffOfCapitalizedSoftwareCosts" scale="0" unitRef="usd">4,361</ix:nonFraction></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; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Deferred income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd">495,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-31">-</div></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">Gain on debt extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainsLossesOnExtinguishmentOfDebt" scale="0" unitRef="usd">1,931,825</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-32">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Changes&#160;in operating assets and liabilities:</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-align: left; text-indent: -9pt; padding-left: 0.25in">Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd">60,355,817</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd">33,691,096</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Prepaid expenses and other</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" unitRef="usd">87,394</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" unitRef="usd">195,104</ix:nonFraction></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>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLeaseMerchandiseCosts" scale="0" unitRef="usd">71,736,065</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLeaseMerchandiseCosts" scale="0" unitRef="usd">75,067,446</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Security deposits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" sign="-" unitRef="usd">8,338</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" unitRef="usd">2,943</ix:nonFraction></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: 0.25in">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayable" scale="0" unitRef="usd">74,561</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayable" scale="0" unitRef="usd">3,339,730</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLeaseLiability" scale="0" unitRef="usd">5,811</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLeaseLiability" scale="0" sign="-" unitRef="usd">198,528</ix:nonFraction></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: 0.25in">Accrued payroll and related taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" scale="0" sign="-" unitRef="usd">165,461</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" scale="0" unitRef="usd">43,271</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <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">&#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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilities" scale="0" unitRef="usd">331,541</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilities" scale="0" unitRef="usd">1,283,372</ix:nonFraction></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: 1.5pt; text-indent: -9pt; padding-left: 9pt">Net cash used in operating activities</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">11,256,031</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">5,207,547</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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-align: left; text-indent: -9pt; padding-left: 9pt">CASH FLOWS FROM INVESTING ACTIVITIES</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; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Purchases of property and equipment, including
    capitalized software and data costs</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd">4,949,544</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd">3,098,194</ix:nonFraction></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: 1.5pt; text-indent: -9pt; padding-left: 9pt">Net cash used in investing activities</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">4,949,544</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">3,098,194</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#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-align: left; text-indent: -9pt; padding-left: 9pt">CASH FLOWS FROM FINANCING ACTIVITIES</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; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Proceeds from loan payable under credit agreement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">19,850,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">15,033,000</ix:nonFraction></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">Repayment of loan payable under credit agreement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfOtherDebt" scale="0" unitRef="usd">6,575,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfOtherDebt" scale="0" unitRef="usd">7,023,250</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Proceeds from promissory notes- Paycheck Protection Program, net
    of fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-33">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" scale="0" unitRef="usd">1,914,100</ix:nonFraction></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">Principal payment under finance lease obligation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeasePrincipalPayments" scale="0" unitRef="usd">7,707</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeasePrincipalPayments" scale="0" unitRef="usd">6,664</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Proceeds from exercise of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-34">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfWarrants" scale="0" unitRef="usd">131,250</ix:nonFraction></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">Proceeds from exercise of stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromStockOptionsExercised" scale="0" unitRef="usd">68,172</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromStockOptionsExercised" scale="0" unitRef="usd">5,662</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Repayment of installment loan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfBankDebt" scale="0" unitRef="usd">11,207</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfBankDebt" scale="0" unitRef="usd">11,207</ix:nonFraction></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">Debt issuance related costs</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsOfDebtIssuanceCosts" scale="0" unitRef="usd">565,273</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsOfDebtIssuanceCosts" scale="0" unitRef="usd">64,390</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Net cash provided by financing activities</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">12,758,985</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">9,978,501</ix:nonFraction></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-indent: -9pt; padding-left: 9pt">&#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; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">(DECREASE)/ INCREASE IN CASH</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd">3,446,590</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd">1,672,760</ix:nonFraction></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; text-indent: -9pt; padding-left: 9pt">CASH, beginning of period</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"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">8,541,232</ix:nonFraction></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"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">6,868,472</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">CASH, end of period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">5,094,642</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">8,541,232</ix:nonFraction></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-indent: -9pt; padding-left: 9pt">&#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; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Supplemental cash flow information:</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-align: left; text-indent: -9pt; padding-left: 9pt">Interest paid</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaid" scale="0" unitRef="usd">4,945,690</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaid" scale="0" unitRef="usd">3,973,374</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Deemed dividend from exchange offer of warrants</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-35">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeemedDividendFromExchangeOfferOfWarrants" scale="0" unitRef="usd">713,212</ix:nonFraction></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">Conversion of preferred stock to common stock</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-36">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConversionOfPreferredStockToCommonStock" scale="0" unitRef="usd">4,295</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes to consolidated financial statements are an integral part of these statements.</span></p><div>

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



</div><!-- Field: Page; Sequence: 37 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="b_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes
To Consolidated Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the year ended December 30, 2021 and 2020</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_BusinessCombinationDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.
BUSINESS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessCombinationDisclosureTextBlock-c0_cont_2" id="_BusinessCombinationDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
Inc. (the &#8220;Company&#8221;) is a corporation organized under the laws of the State of Delaware in 2006. The Company owns <ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% of
FlexShopper, LLC, a North Carolina limited liability company and owns <ix:nonFraction contextRef="c32" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% of FlexLending, LLC, a Delaware limited liability company.
The Company is a holding corporation with no operations except for those conducted by FlexShopper LLC and its subsidiary FlexLending,
LLC.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessCombinationDisclosureTextBlock-c0_cont_3" id="_BusinessCombinationDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
January 2015, in connection with the Credit Agreement entered in March 2015 (see Note 6), FlexShopper 1 LLC and FlexShopper 2 LLC were
organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper Inc, together with its subsidiaries,
are hereafter referred to as &#8220;FlexShopper.&#8221;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_BusinessCombinationDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper
provides through e-commerce sites, certain types of durable goods to consumers on a lease-to-own basis (&#8220;LTO&#8221;) including
consumers of third-party retailers and e-tailers. The Company effects these transactions by first approving consumers through its proprietary,
risk analytics-powered underwriting model. After receiving a signed consumer lease, the Company then funds the leased item by purchasing
the item from the Company&#8217;s merchant partner and leasing it to the consumer. The Company then collects payments from consumers
under their consumer lease.</span></p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:UseOfEstimates"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimates
</b>- The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America (&#8220;GAAP&#8221;) 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_4" id="_SignificantAccountingPoliciesTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 completion of all required lease payments, generally 52 weeks. On any current lease, customers have the option to
cancel the agreement in accordance with lease terms and return the merchandise. 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 is 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></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" continuedAt="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_1" escape="true" name="us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 aforementioned manner and therefore
the Company has an in-house and near-shore team to collect on the past due amounts FlexShopper maintains an allowance for doubtful accounts,
under which FlexShopper&#8217;s policy is to record an allowance for estimated uncollectible charges, primarily based on historical collection
experience that considers both the aging of the lease and the origination channel. Other qualitative factors are considered in estimating
the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance is adequate to absorb all
expected losses.. The accounts receivable balances consisted of the following as of December 31, 2021 and December 31, 2020:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"><ix:continuation continuedAt="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_2" id="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_1"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableGross" scale="0" unitRef="usd">57,602,269</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableGross" scale="0" unitRef="usd">32,171,255</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Allowance
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:AllowanceForDoubtfulAccountReceivable" scale="0" unitRef="usd">27,703,278</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:AllowanceForDoubtfulAccountReceivable" scale="0" unitRef="usd">22,138,541</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd">29,898,991</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd">10,032,714</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 38 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_7" id="_SignificantAccountingPoliciesTextBlock-c0_cont_6"><ix:continuation continuedAt="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_3" id="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_2"><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. As the lease ages, the greater the allowance attributable to that account to reflect
the decreased likelihood of successful collection efforts. Accounts receivable balances charged off against the allowance were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:AccountsReceivableChargedOffAgainstAllowance" scale="0" unitRef="usd">34,924,803</ix:nonFraction>
for the year ended December 31, 2021 respectively and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:AccountsReceivableChargedOffAgainstAllowance" scale="0" unitRef="usd">19,769,114</ix:nonFraction> for the year ended December 31, 2020, respectively. During the years
ended December 31, 2021 and 2020, the provision for bad debt was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProvisionForBadDebt" scale="0" unitRef="usd">40,489,540</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProvisionForBadDebt" scale="0" unitRef="usd">31,930,714</ix:nonFraction>, respectively. The following table shows
the activity in the allowance for doubtful accounts:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"><ix:continuation id="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_3"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Beginning
    balance</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">22,138,541</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">9,976,941</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">40,489,540</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">31,930,714</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    written off</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs" scale="0" unitRef="usd">34,924,803</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs" scale="0" unitRef="usd">19,769,114</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Ending
    balance</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">27,703,278</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">22,138,541</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_9" id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="_LessorAccountingPolicyTextBlock-c0_cont_1" escape="true" name="fpay:LessorAccountingPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_10" id="_SignificantAccountingPoliciesTextBlock-c0_cont_9"><ix:continuation continuedAt="_LessorAccountingPolicyTextBlock-c0_cont_2" id="_LessorAccountingPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net leased merchandise balances consisted of the following as of December 31, 2021 and December 31, 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_11" id="_SignificantAccountingPoliciesTextBlock-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:LeaseMerchandiseTableTextBlock"><ix:continuation continuedAt="_LessorAccountingPolicyTextBlock-c0_cont_3" id="_LessorAccountingPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise at cost</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseAtCost" scale="0" unitRef="usd">72,159,063</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseAtCost" scale="0" unitRef="usd">64,335,971</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    depreciation</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:AccumulatedDepreciation" scale="0" unitRef="usd">29,505,431</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:AccumulatedDepreciation" scale="0" unitRef="usd">19,162,357</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Impairment
    reserve</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:ImpairmentReserve" scale="0" unitRef="usd">1,711,520</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:ImpairmentReserve" scale="0" unitRef="usd">2,351,274</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseNet" scale="0" unitRef="usd">40,942,112</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseNet" scale="0" unitRef="usd">42,822,340</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_12" id="_SignificantAccountingPoliciesTextBlock-c0_cont_11"><ix:continuation id="_LessorAccountingPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_13" id="_SignificantAccountingPoliciesTextBlock-c0_cont_12"><ix:nonNumeric contextRef="c0" continuedAt="_LessorLeasesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:LessorLeasesPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease
accounting</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_14" id="_SignificantAccountingPoliciesTextBlock-c0_cont_13"><ix:continuation continuedAt="_LessorLeasesPolicyTextBlock-c0_cont_2" id="_LessorLeasesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The Company accounts for
leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required
to recognize for all leases at the commencement date as lease liability, which is a lessee&#8217;s obligation to make lease payments
arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&#8217;s right
to use or control the use of a specified asset for the lease term. Under the same Topic, lessors are also required to classify leases.
All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing leases
as a lessor. An operating lease results in the recognition of lease income on a straight-line basis, while the underlying leased asset
remains on the lessor&#8217;s balance sheet and continues to depreciate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>



</div><!-- Field: Page; Sequence: 39 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_15" id="_SignificantAccountingPoliciesTextBlock-c0_cont_14"><ix:continuation continuedAt="_LessorLeasesPolicyTextBlock-c0_cont_3" id="_LessorLeasesPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The breakout of lease revenues and fees, net
of lessor bad debt expense, is shown below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_16" id="_SignificantAccountingPoliciesTextBlock-c0_cont_15"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:OperatingLeaseLeaseIncomeTableTextBlock"><ix:continuation id="_LessorLeasesPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
  <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
  ended<br/>
  December 31,</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
</tr>
<tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    billings and accruals</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndFeeIncomeLoansAndLeases" scale="0" unitRef="usd">158,844,724</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndFeeIncomeLoansAndLeases" scale="0" unitRef="usd">128,870,481</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" scale="0" unitRef="usd">40,489,540</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" scale="0" unitRef="usd">31,930,714</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    revenues and fees</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFees" scale="0" unitRef="usd">118,355,184</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFees" scale="0" unitRef="usd">96,939,767</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_17" id="_SignificantAccountingPoliciesTextBlock-c0_cont_16"><ix:nonNumeric contextRef="c0" continuedAt="_DebtPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 (see Note 6) 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 $<ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">213,814</ix:nonFraction> and $<ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">283,912</ix:nonFraction> for the years ended December 31, 2021 and 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_18" id="_SignificantAccountingPoliciesTextBlock-c0_cont_17"><ix:continuation id="_DebtPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes (see Note 5) 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 $<ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">7,002</ix:nonFraction> and $<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">21,885</ix:nonFraction> for the years ended December
31, 2021 and 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_19" id="_SignificantAccountingPoliciesTextBlock-c0_cont_18"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock"><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 <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years. Intangible assets amortization expense was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">3,076</ix:nonFraction> for the years ended December
31, 2021 and 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_20" id="_SignificantAccountingPoliciesTextBlock-c0_cont_19"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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&#8217;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&#8217;s development stage are capitalized as property and equipment.&#160;Capitalized software costs amounted to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForSoftware" scale="0" unitRef="usd">2,816,939</ix:nonFraction>
and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForSoftware" scale="0" unitRef="usd">2,365,612</ix:nonFraction> for the years ended December 31, 2021 and 2020, respectively. The Company wrote off $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedContractCostAmortization" scale="0" unitRef="usd">4,361</ix:nonFraction> of capitalized development
costs in 2021. Capitalized software amortization expense was $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization" scale="0" unitRef="usd">2,317,626</ix:nonFraction> and $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization" scale="0" unitRef="usd">2,102,983</ix:nonFraction> for the years ended December 31, 2021 and 2020,
respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_21" id="_SignificantAccountingPoliciesTextBlock-c0_cont_20"><ix:nonNumeric contextRef="c0" continuedAt="_DataCostsPolicyTextBlock-c0_cont_1" escape="true" name="fpay:DataCostsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Data
Costs</b> - The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
as property and equipment and amortized on a straight-line basis over their estimate useful lives. The probability to provide future
economic benefit of the data cost assets is estimated based upon future usage of the information on different areas and products of the
Company. At the beginning of the third quarter of 2021, the Company made several changes remarked by the implementation of a more discipline
process around data procurement and storage. Those improvements triggered a change in the estimate of the probability to provide future
economic benefit of some data cost.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_22" id="_SignificantAccountingPoliciesTextBlock-c0_cont_21"><ix:continuation id="_DataCostsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
data costs amounted to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsCapitalizedAdjustment" scale="0" unitRef="usd">884,160</ix:nonFraction> for the year ended December 31, 2021. Capitalized data costs amortization expense was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:CapitalizedDataCostsAmortizationExpense" scale="0" unitRef="usd">86,717</ix:nonFraction> for the
years ended December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_23" id="_SignificantAccountingPoliciesTextBlock-c0_cont_22"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating
Expenses -</b> Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 40 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_24" id="_SignificantAccountingPoliciesTextBlock-c0_cont_23"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:MarketingCostsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_25" id="_SignificantAccountingPoliciesTextBlock-c0_cont_24"><ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 7). 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_26" id="_SignificantAccountingPoliciesTextBlock-c0_cont_25"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_2" id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_27" id="_SignificantAccountingPoliciesTextBlock-c0_cont_26"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_3" id="_EarningsPerSharePolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In computing diluted income/ (loss) per share
for the year ended December 31, 2021 and the year ended December 31, 2020, no effect has been given to the issuance of common stock upon
conversion or exercise of the Series 2 Convertible Preferred stock as their effect is anti-dilutive.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table reflects the number of common
shares issuable upon conversion or exercise.</p><div>

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

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_28" id="_SignificantAccountingPoliciesTextBlock-c0_cont_27"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_4" id="_EarningsPerSharePolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">225,231</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">225,231</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">5,845,695</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">5,845,695</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock issuable upon exercise of warrants</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">116,903</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">116,903</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Options</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c43" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">3,080,904</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">2,595,700</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Warrants</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">2,255,184</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c46" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">2,112,488</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">11,523,917</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">10,896,017</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 41 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_29" id="_SignificantAccountingPoliciesTextBlock-c0_cont_28"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_5" id="_EarningsPerSharePolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the computation of basic and diluted earnings per common share for the year ended December 31, 2021 and 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_30" id="_SignificantAccountingPoliciesTextBlock-c0_cont_29"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"><ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_5"><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">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Numerator</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: -10pt; padding-left: 10pt">Net income/(loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomeloss" scale="0" unitRef="usd">3,272,774</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomeloss" scale="0" sign="-" unitRef="usd">339,896</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share
    dividends</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConvertibleSeries2PreferredShareDividends" scale="0" sign="-" unitRef="usd">2,439,099</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConvertibleSeries2PreferredShareDividends" scale="0" sign="-" unitRef="usd">2,438,988</ix:nonFraction></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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" scale="0" unitRef="usd">833,675</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" scale="0" sign="-" unitRef="usd">2,778,884</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Deemed dividend from exchange offer of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeemedDividendFromExchangeWarrants" scale="0" sign="-" unitRef="usd">713,212</ix:nonFraction></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: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherPreferredStockDividendsAndAdjustments" scale="0" unitRef="usd">25,418</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Net income attributable to Series 1 Convertible
    Preferred Stock</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">34,106</ix:nonFraction></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"><div style="-sec-ix-hidden: hidden-fact-39">-</div></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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common
    shares - 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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NumeratorForBasicAndDilutedEPS" scale="0" unitRef="usd">824,987</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:NumeratorForBasicAndDilutedEPS" scale="0" sign="-" unitRef="usd">3,492,096</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt">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: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Weighted average of common shares outstanding- Denominator for
    basic EPS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" scale="0" unitRef="shares">21,387,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" scale="0" unitRef="shares">20,995,349</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Effect of dilutive securities:</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-align: left; text-indent: -10pt; padding-left: 10pt">Common stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="fpay:CommonStockOptionsinShares" scale="0" unitRef="shares">978,978</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Common stock warrants</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"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="fpay:CommonStockWarrantsinShares" scale="0" unitRef="shares">861,026</ix:nonFraction></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"><div style="-sec-ix-hidden: hidden-fact-41">-</div></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; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Denominator for diluted EPS &#8211; adjusted
    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"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="fpay:DenominatorForBasicAndDilutedEPSWeightedAverageShares" scale="0" unitRef="shares">23,227,964</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="INF" format="ixt:num-dot-decimal" name="fpay:DenominatorForBasicAndDilutedEPSWeightedAverageShares" scale="0" unitRef="shares">20,995,349</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares">0.04</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.17</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" unitRef="usdPershares">0.04</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.17</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_31" id="_SignificantAccountingPoliciesTextBlock-c0_cont_30"><ix:nonNumeric contextRef="c0" continuedAt="_CompensationRelatedCostsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><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 a compensation expense in the financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_32" id="_SignificantAccountingPoliciesTextBlock-c0_cont_31"><ix:continuation id="_CompensationRelatedCostsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Compensation expense is
determined by reference to the fair value of an award on the date of grant and is recognized 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
(See Note 8).</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_33" id="_SignificantAccountingPoliciesTextBlock-c0_cont_32"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 and the carrying value of promissory notes to related parties approximate fair value based upon their interest rates,
which approximate current market interest rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_34" id="_SignificantAccountingPoliciesTextBlock-c0_cont_33"><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_35" id="_SignificantAccountingPoliciesTextBlock-c0_cont_34"><ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="fpay:LargestBenefitPercentage" scale="-2" unitRef="pure">50</ix:nonFraction>% likelihood of being realized
upon ultimate settlement. As of December 30, 2021, and 2020, 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_36" id="_SignificantAccountingPoliciesTextBlock-c0_cont_35"><ix:nonNumeric contextRef="c0" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Accounting Pronouncements</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_37" id="_SignificantAccountingPoliciesTextBlock-c0_cont_36"><ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_2" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In June 2016, the FASB
issued Accounting Standards Update No. 2016-13,&#160;as amended &#8220;Financial Instruments - Credit Losses (Topic 326)&#8221;&#160;
revises the&#160;methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The
effective date of Topic 326 for public companies that are considered smaller reporting companies as defined by the SEC as for fiscal
years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard
on January 1, 2023.While the Company is continuing to assess the potential effects of adopting the provisions of Topic 326, it does not
expect to have a material effect, if any, on its Consolidated Financial Statements, as this Topic does not cover operating leases receivables.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 42 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_37"><ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In March 2020, the FASB
issued guidance codified in ASU 2020-04 and ASU 2021-01, &#8220;Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference
Rate Reform on Financial Reporting,&#8221; which provides optional expedients for a limited period of time to ease the potential burden
in accounting for (or recognizing the effects of) reference rate reform on financial reporting. ASU 2020-04 provides optional expedients
and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain
criteria are met. The standard is effective for the Company as of March 12, 2020 through December 31, 2022. An entity can elect to apply
the amendments as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively
from a date within an interim period that includes or is subsequent to March 12, 2020, up to that date that the financial statements
are available to be issued. The Company is currently evaluating the optional expedients and exceptions provided by ASU 2020-04 to determine
the impact on its consolidated financial statements.</p></ix:continuation></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.
LEASES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_2" id="_LesseeOperatingLeasesTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Refer to Note 2 of these consolidated financial
statements for further information about the Company&#8217;s revenue generating activities as a lessor. All customer agreements are considered
operating leases, and the Company currently does not have any sales-type or direct financing leases.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_3" id="_LesseeOperatingLeasesTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease
Commitments</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_4" id="_LesseeOperatingLeasesTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper
had a lease for retail store space in West Palm Beach, Florida. The term of the lease was to December 30, 2021. In March 2021, FlexShopper
and the lessor agreed on the early termination of the lease for this property. The monthly rent for this space was approximately $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeasesRentExpenseMonthlyRent" scale="0" unitRef="usd">2,300</ix:nonFraction>
per month.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_5" id="_LesseeOperatingLeasesTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
January 2019, FlexShopper entered into a <ix:nonNumeric contextRef="c47" format="ixt-sec:durmonth" name="fpay:TermOfLease">108</ix:nonNumeric>-month lease with an option for one additional five-year term for <ix:nonFraction contextRef="c48" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AreaOfLand" scale="0" unitRef="sqm">21,622</ix:nonFraction> square feet of office
space in Boca Raton, FL to accommodate FlexShopper&#8217;s business and its employees (the &#8220;January 2019 Lease&#8221;). The monthly
rent for this space is approximately $<ix:nonFraction contextRef="c47" decimals="0" format="ixt:num-dot-decimal" name="fpay:ConversionOfStockOptionsIntoCommonStock" scale="0" unitRef="usd">31,500</ix:nonFraction> with annual <ix:nonFraction contextRef="c47" decimals="2" format="ixt-sec:numwordsen" name="us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" scale="-2" unitRef="pure">three</ix:nonFraction> percent increases throughout the initial 108-month lease term beginning
on the anniversary of the commencement date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_6" id="_LesseeOperatingLeasesTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2021, FlexShopper entered into a
12-month lease for an office space for approximately 18 people at the Battery at SunTrust Park at Georgia, Atlanta mainly to expand
the sales team. The monthly rent for this space is approximately $<ix:nonFraction contextRef="c49" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRent" scale="0" unitRef="usd">6,900</ix:nonFraction> per month. This lease is accounted for under the practical expedient
for leases with initial terms of 12 months or less, and as such no related right of use asset or liability was recorded.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_7" id="_LesseeOperatingLeasesTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
rental expense for the year ended December 31, 2021 and 2020 was approximately $<ix:nonFraction contextRef="c49" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeasesRentExpense" scale="0" unitRef="usd">679,000</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeasesRentExpense" scale="0" unitRef="usd">688,000</ix:nonFraction> respectively. At December 31, 2021,
the future minimum annual lease payments are approximately as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_8" id="_LesseeOperatingLeasesTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 88%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2022</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd">472,000</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2023</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" scale="0" unitRef="usd">427,000</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2024</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" scale="0" unitRef="usd">435,000</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2025</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" scale="0" unitRef="usd">443,000</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2026</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" scale="0" unitRef="usd">456,000</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Thereafter</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" scale="0" unitRef="usd">774,000</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LesseeOperatingLeaseLiabilityPaymentsTotal" scale="0" unitRef="usd">3,007,000</ix:nonFraction></span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_9" id="_LesseeOperatingLeasesTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are included in the Company&#8217;s
consolidated balance sheets beginning January 1, 2019.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 43 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_10" id="_LesseeOperatingLeasesTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supplemental
balance sheet information related to leases is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_11" id="_LesseeOperatingLeasesTextBlock-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="srt:ScheduleOfCondensedBalanceSheetTableTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Balance Sheet Classification</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2021</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2020</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 53%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Asset</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 22%; text-align: center"><ix:nonNumeric contextRef="c50" name="fpay:BalanceSheetClassification"><span style="font-size: 10pt">Property and Equipment, net</span></ix:nonNumeric></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">1,534,512</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">1,673,432</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Asset</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><ix:nonNumeric contextRef="c50" name="fpay:BalanceSheetClassificationOne"><span style="font-size: 10pt">Property and Equipment, net</span></ix:nonNumeric></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseRightOfUseAsset" scale="0" unitRef="usd">18,818</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseRightOfUseAsset" scale="0" unitRef="usd">27,106</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Total Lease Assets</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:TotalLeaseAssets" scale="0" unitRef="usd">1,553,330</ix:nonFraction></span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:TotalLeaseAssets" scale="0" unitRef="usd">1,700,538</ix:nonFraction></span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Liability &#8211; current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c53" name="fpay:BalanceSheetClassificationTwo"><span style="font-size: 10pt">Current Lease Liabilities</span></ix:nonNumeric></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseLiabilityCurrentPortion" scale="0" unitRef="usd">163,939</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseLiabilityCurrentPortion" scale="0" unitRef="usd">153,019</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Liability &#8211; current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c53" name="fpay:BalanceSheetClassificationThree"><span style="font-size: 10pt">Current Lease Liabilities</span></ix:nonNumeric></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" name="fpay:FinanceLeaseLiabilityCurrentPortion" scale="0" unitRef="usd">8,793</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" name="fpay:FinanceLeaseLiabilityCurrentPortion" scale="0" unitRef="usd">7,707</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Liability &#8211; net of current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c56" name="fpay:BalanceSheetClassificationFour"><span style="font-size: 10pt">Long Term Lease Liabilities</span></ix:nonNumeric></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c57" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLongTermDebtNoncurrent" scale="0" unitRef="usd">1,761,558</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLongTermDebtNoncurrent" scale="0" unitRef="usd">1,925,498</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Liability &#8211;
    net of current portion</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><ix:nonNumeric contextRef="c56" name="fpay:BalanceSheetClassificationsFive"><span style="font-size: 10pt">Long Term Lease Liabilities</span></ix:nonNumeric></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c57" decimals="0" format="ixt:num-dot-decimal" name="fpay:FinanceLeaseLiabilityNetOfCurrentPortion" scale="0" unitRef="usd">13,065</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="fpay:FinanceLeaseLiabilityNetOfCurrentPortion" scale="0" unitRef="usd">21,857</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Total Lease Liabilities</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:TotalLeaseLiabilities" scale="0" unitRef="usd">1,947,355</ix:nonFraction></span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:TotalLeaseLiabilities" scale="0" unitRef="usd">2,108,081</ix:nonFraction></span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_12" id="_LesseeOperatingLeasesTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonNumeric contextRef="c0" format="ixt-sec:durmonth" name="fpay:TermOfLease">12</ix:nonNumeric> months or less at commencement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_13" id="_LesseeOperatingLeasesTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#8217;s leases:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_14" id="_LesseeOperatingLeasesTextBlock-c0_cont_13"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Discount <br/> Rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Remaining<br/> Lease Term<br/> (in years)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Operating
    Leases</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c59" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">13.03</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c59" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1"><span style="font-family: Times New Roman, Times, Serif">7</span></ix:nonNumeric></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Finance
    Leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">13.32</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c60" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1"><span style="font-family: Times New Roman, Times, Serif">2</span></ix:nonNumeric></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_15" id="_LesseeOperatingLeasesTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
lease expense is recognized on a straight-line basis over the lease term within operating expenses in the Company&#8217;s consolidated
statements of operations. Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&#8217;s
consolidated statements of operations. The Company&#8217;s total operating and finance lease expense all relate to lease costs and amounted
to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseCost" scale="0" unitRef="usd">401,463</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseCost" scale="0" unitRef="usd">433,654</ix:nonFraction> for the year ended December 31, 2021 and December 31, 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_16" id="_LesseeOperatingLeasesTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supplemental
cash flow information related to operating leases is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_17" id="_LesseeOperatingLeasesTextBlock-c0_cont_16"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash
    payments for operating leases</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd">400,771</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd">221,433</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash
    payments for finance leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:FinanceLeasePrincipalPayment" scale="0" unitRef="usd">11,184</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:FinanceLeasePrincipalPayment" scale="0" unitRef="usd">11,049</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">New
    finance lease asset obtained in exchange for lease liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><div style="-sec-ix-hidden: hidden-fact-42"><span style="font-family: Times New Roman, Times, Serif">-</span></div></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" scale="0" unitRef="usd">4,033</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 44 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_18" id="_LesseeOperatingLeasesTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of undiscounted operating lease liabilities as of December 30, 2021. 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_19" id="_LesseeOperatingLeasesTextBlock-c0_cont_18"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Operating<br/>
    Leases</b></span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDueInTwoYears" scale="0" unitRef="usd">405,443</ix:nonFraction></span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDueInThreeYears" scale="0" unitRef="usd">417,606</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDueInFourYears" scale="0" unitRef="usd">430,134</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDueInFiveYears" scale="0" unitRef="usd">443,038</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDueInSixYears" scale="0" unitRef="usd">456,330</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2027
    and thereafter</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDueThereafter" scale="0" unitRef="usd">773,594</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    undiscounted cash flows</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseFutureMinimumPaymentsDue" scale="0" unitRef="usd">2,926,145</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    interest</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:Interest" scale="0" sign="-" unitRef="usd">1,000,648</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Present
    value of lease liabilities</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd">1,925,497</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_20" id="_LesseeOperatingLeasesTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of undiscounted finance lease liabilities as of December 30, 2021. 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c0_cont_20"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Finance<br/>
    Leases</b></span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif">$</td>
    <td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd">11,184</ix:nonFraction></span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" scale="0" unitRef="usd">9,699</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" scale="0" unitRef="usd">4,782</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    undiscounted cash flows</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities" scale="0" unitRef="usd">25,665</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    interest</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeaseInterestExpenses" scale="0" unitRef="usd">3,807</ix:nonFraction>)</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Present
    value of lease liabilities</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif">$</td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd">21,858</ix:nonFraction></span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b>&#160;<b>PROPERTY
AND EQUIPMENT</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_2" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment consist of the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_3" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Estimated
    <br/> Useful Lives</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2021</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2020</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 63%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Furniture,
    fixtures and vehicle</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 12%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c61" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">2</ix:nonNumeric>-<ix:nonNumeric contextRef="c62" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric> years</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">391,669</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">303,285</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Website,
    internal use software and data cost</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c65" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric> years</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">16,186,179</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c67" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">12,489,441</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Computers
    and software</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c68" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric>-<ix:nonNumeric contextRef="c69" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">7</ix:nonNumeric> years</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">2,281,975</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">1,121,914</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">18,859,823</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">13,914,640</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    accumulated depreciation and amortization</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherAccumulatedDepreciation" scale="0" unitRef="usd">12,571,947</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherAccumulatedDepreciation" scale="0" unitRef="usd">9,703,482</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Right
    of use assets, net</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNet" scale="0" unitRef="usd">1,553,330</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNet" scale="0" unitRef="usd">1,700,538</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd">7,841,206</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd">5,911,696</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
and amortization expense were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">2,872,826</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">2,268,211</ix:nonFraction> for the years ended December 31, 2021 and 2020, respectively.</span></p></ix:continuation><div>

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



</div><!-- Field: Page; Sequence: 45 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DebtDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.&#160;PROMISSORY
NOTES-RELATED PARTIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_2" id="_DebtDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>122 Partners Note</b>- On January 25, 2019,
FlexShopper, LLC (the &#8220;Borrower&#8221;) 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 &#8220;122 Partners Note&#8221;)
in the principal amount of $<ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">1,000,000</ix:nonFraction>. H. Russell Heiser, Jr., FlexShopper&#8217;s Chief Financial Officer, is a member of 122 Partners,
LLC. Payment of the principal amount and accrued interest under the 122 Partners Note was due and payable by the borrower on April 30,
2020 and the borrower can prepay principal and interest at any time without penalty. Amounts outstanding under the 122 Partners Note
bear interest at a rate equal to <ix:nonFraction contextRef="c73" decimals="4" format="ixt:num-dot-decimal" name="fpay:BearInterestRate" scale="-2" unitRef="pure">5.00</ix:nonFraction>% per annum in excess of the non-default rate of interest from time to time in effect under the
Credit Agreement. Obligations under the 122 Partners Note are subordinated to obligations under the Credit Agreement. The 122 Partners
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 122 Partners Note. Obligations under the 122 Partners Note are secured
by substantially all of the Borrower&#8217;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, the Borrower and 122 Partners, LLC agreed to
extend the maturity date of the 122 Partners Note to April 30, 2021. On March 22, 2021, FlexShopper, LLC executed an amendment to the
122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2022. No other changes were made to such
Note. Principal and accrued and unpaid interest outstanding on the 122 Partners Note was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:PrincipalAccruedUnpaidInterestoutstanding" scale="0" unitRef="usd">1,011,439</ix:nonFraction> as of December 31, 2021 and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:PrincipalAccruedUnpaidInterestoutstanding" scale="0" unitRef="usd">1,015,510</ix:nonFraction>
as of December 31, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_3" id="_DebtDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests paid for the 122 Partner Note were
$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseRelatedParty" scale="0" unitRef="usd">148,011</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseRelatedParty" scale="0" unitRef="usd">165,280</ix:nonFraction> for the year 2021 and 2020, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_4" id="_DebtDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests expensed for the 122 Partner Note were
$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebtExcludingAmortization" scale="0" unitRef="usd">143,940</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebtExcludingAmortization" scale="0" unitRef="usd">165,409</ix:nonFraction> for the year 2021 and 2020, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_5" id="_DebtDisclosureTextBlock-c0_cont_4"><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">As of March 30, 2022, <ix:nonNumeric contextRef="c78" name="fpay:DebtInstrumentMaturityTerm">the Company is finalizing
an amendment to the 122 Partner Note to extend the maturity date for one more year.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_6" id="_DebtDisclosureTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NRNS Note</b>- FlexShopper LLC (the &#8220;Borrower&#8221;)
previously entered into letter agreements with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;), the manager of which is the Chairman of
the Company&#8217;s Board of Directors, pursuant to which the Borrower issued subordinated promissory notes to NRNS (the &#8220;NRNS
Note&#8221;) in the total principal amount of $<ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">3,750,000</ix:nonFraction>. Payment of principal and accrued interest under the NRNS Note was due and payable
by the Borrower on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without penalty. Amounts outstanding
under the NRNS Note bear interest at a rate equal to <ix:nonFraction contextRef="c74" decimals="4" format="ixt:num-dot-decimal" name="fpay:BearInterestRate" scale="-2" unitRef="pure">5.00</ix:nonFraction>% per annum in excess of the non-default rate of interest from time to time
in effect under the Credit Agreement. Obligations under the NRNS Note are subordinated to obligations under the Credit Agreement. The
NRNS 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 NRNS Note. Obligations under the NRNS Note is secured by substantially
all of the Borrower&#8217;s assets, subject to rights of the lenders under the Credit Agreement. On March 22, 2021, FlexShopper, LLC
executed an amendment to the NRNS Note such that the maturity date was extended to April 1, 2022. On February 2, 2022, FlexShopper LLC
executed another amendment to the NRNS Note. <ix:nonNumeric contextRef="c75" name="fpay:DescriptionOfNotesAmendedAndRestated">This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased
the credit commitment from $3,750,000 to $11,000,000.</ix:nonNumeric> No other changes were made to such NRNS Note. Principal and accrued and unpaid
interest outstanding on the NRNS Note was $<ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="fpay:PrincipalAccruedUnpaidInterestoutstanding" scale="0" unitRef="usd">3,792,923</ix:nonFraction> as of December 31, 2021 and $<ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="fpay:PrincipalAccruedUnpaidInterestoutstanding" scale="0" unitRef="usd">3,808,312</ix:nonFraction> as of December 31, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_7" id="_DebtDisclosureTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests paid for the NRNS Note were $<ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseRelatedParty" scale="0" unitRef="usd">555,749</ix:nonFraction>
and $<ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseRelatedParty" scale="0" unitRef="usd">619,961</ix:nonFraction> for the year 2021 and 2020, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_8" id="_DebtDisclosureTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests expensed for the NRNS Note were $<ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebtExcludingAmortization" scale="0" unitRef="usd">540,360</ix:nonFraction>
and $<ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebtExcludingAmortization" scale="0" unitRef="usd">620,581</ix:nonFraction> for the year 2021 and 2020, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_9" id="_DebtDisclosureTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts
payable under the promissory notes are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c0_cont_9"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"><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: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Debt <br/> Principal</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Interest</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; text-indent: -9pt; padding-left: 9pt">2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c79" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" scale="0" unitRef="usd">1,000,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c79" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPaymentInterest" scale="0" unitRef="usd">54,362</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">2024</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" scale="0" unitRef="usd">3,750,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">&#8212;</div></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


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

</div><ix:nonNumeric contextRef="c0" continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_1" escape="true" name="fpay:LoanPayableDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.
LOAN PAYABLE UNDER CREDIT AGREEMENT</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_2" id="_LoanPayableDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (&#8220;Borrower&#8221;), entered into a credit agreement (as amended from
time-to-time, the &#8220;Credit Agreement&#8221;) 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 (&#8220;Lender&#8221;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#8217;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 $<ix:nonFraction contextRef="c81" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherBorrowings" scale="0" unitRef="usd">57,500,000</ix:nonFraction>
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). The Lender was granted a security interest in certain leases as collateral under this Agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 46 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_3" id="_LoanPayableDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 29, 2021, the Company and the Lender
signed an Omnibus Amendment to the Credit Agreement. <ix:nonNumeric contextRef="c82" name="us-gaap:LineOfCreditFacilityDescription">This Amendment extended the Commitment Termination Date to April 1, 2024, amended
other covenant requirements, partially removed indebtedness covenants and amended eligibility rules.</ix:nonNumeric> The interest rate charged on amounts
borrowed is LIBOR plus <ix:nonFraction contextRef="c82" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateDuringPeriod" scale="-2" unitRef="pure">11</ix:nonFraction>% per annum. At December 31, 2021, amounts borrowed bear interest at <ix:nonFraction contextRef="c83" decimals="4" format="ixt:num-dot-decimal" name="fpay:BearInterestRate" scale="-2" unitRef="pure">11.25</ix:nonFraction>%.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_4" id="_LoanPayableDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 payments of cash 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 liquidity and cash 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&#8217;s actual results at
December 31, 2021, follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_5" id="_LoanPayableDisclosureTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2021</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Required<br/>
    Covenant</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Actual
    <br/>
    Position</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Equity Book Value
    not less than</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" name="fpay:EquityBookValueNotLessThan" scale="0" unitRef="usd">8,000,000</ix:nonFraction></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">$</td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="fpay:EquityBookValueNotLessThan" scale="0" unitRef="usd">16,143,619</ix:nonFraction></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Liquidity greater than</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="fpay:LiquidityGreaterThanAmount" scale="0" unitRef="usd">1,500,000</ix:nonFraction></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="fpay:LiquidityGreaterThanAmount" scale="0" unitRef="usd">5,094,642</ix:nonFraction></span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Cash greater than</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd">500,000</ix:nonFraction></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd">5,094,642</ix:nonFraction></span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Consolidated Total Debt to Equity
    Book Value ratio not to exceed</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c89" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionRatio1" scale="0" unitRef="pure">5.25</ix:nonFraction></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c90" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionRatio1" scale="0" unitRef="pure">3.40</ix:nonFraction></span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_6" id="_LoanPayableDisclosureTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_7" id="_LoanPayableDisclosureTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company had $<ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPayment" scale="0" unitRef="usd">5,268,566</ix:nonFraction> available under the Credit Agreement. Credit availability is subject to a borrowing
base which is redetermined from time to time and based on specific advance rates on eligible current assets. As the Company continues
to originate lease agreements, new leases will be eligible for the borrowing base and this will open more availability under the Credit
Agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LoanPayableDisclosureTextBlock-c0_cont_8" id="_LoanPayableDisclosureTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expense incurred under the Credit Agreement
amounted to $<ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenses" scale="0" unitRef="usd">4,323,830</ix:nonFraction> for the year ended December 31, 2021, and $<ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenses" scale="0" unitRef="usd">3,192,019</ix:nonFraction> for the year ended December 31, 2020, respectively. The outstanding
balance under the Credit Agreement was $<ix:nonFraction contextRef="c83" decimals="0" format="ixt:num-dot-decimal" name="fpay:OutstandingBalanceUnderCreditAgreement" scale="0" unitRef="usd">50,475,000</ix:nonFraction> as of December 31, 2021 and was $<ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="fpay:OutstandingBalanceUnderCreditAgreement" scale="0" unitRef="usd">37,195,696</ix:nonFraction> as of December 31, 2020. Such amount is
presented in the consolidated balance sheet net of unamortized issuance costs of $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnamortizedDebtIssuanceExpense" scale="0" unitRef="usd">413,076</ix:nonFraction> at 2021 and $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnamortizedDebtIssuanceExpense" scale="0" unitRef="usd">61,617</ix:nonFraction> at 2020. Interest is payable
monthly on the outstanding balance of the amounts borrowed. No principal is expected to be repaid in the next twelve months due to the
Commitment Termination Date having been extended to April 1, 2024, or from reductions in the borrowing base. Accordingly, all principal
is shown as a non-current liability at December 31, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_LoanPayableDisclosureTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 5, 2021, the applicable regulators announced
that LIBOR will cease to be provided and will no longer be representative (i) immediately after December 31, 2021 for all sterling, euro,
Swiss franc and Japanese yen settings, and the one-week and two-month U.S. dollar settings and (ii) immediately after June 30,2023 for
the remaining U.S. dollar settings. The Company&#8217;s debt bears interest based on the one-month LIBOR rate. If there is a LIBOR Disruption
Event as defined in the Credit Agreement, LIBOR will be replaced with the Prime Rate.</p></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.
CAPITAL STRUCTURE</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_2" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s capital structure consists of preferred and common stock as described below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_3" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Preferred
Stock</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_4" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is authorized to issue <ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">500,000</ix:nonFraction> shares of $<ix:nonFraction contextRef="c91" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction> par value preferred stock. Of this amount, <ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">250,000</ix:nonFraction> shares have been designated
as Series 1 Convertible Preferred Stock and <ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="fpay:PreferredStockDesignated" scale="0" unitRef="shares">25,000</ix:nonFraction> shares have been designated as Series 2 Convertible Preferred Stock. The Company&#8217;s
Board of Directors determines the rights and preferences of the Company&#8217;s preferred stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_5" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series
    1 Convertible Preferred Stock</span> <b>&#8211;</b> Series 1 Convertible Preferred Stock ranks senior to common stock upon liquidation.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_6" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_5"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c94" name="us-gaap:PreferredStockConversionBasis">As
of December 31, 2021, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#8217;s common
stock, subject to certain anti-dilution rights.</ix:nonNumeric> 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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:nonNumeric contextRef="c94" name="us-gaap:ConvertiblePreferredStockTermsOfConversion"><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_7" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_6"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>



</div><!-- Field: Page; Sequence: 47 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_8" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series 2 Convertible Preferred Stock</span> <b>&#8211;</b> The Company sold to B2 FIE V LLC (the &#8220;Investor&#8221;), an entity affiliated with Pacific Investment Management Company LLC, <ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" scale="0" unitRef="shares">20,000</ix:nonFraction> shares of Series 2 Convertible Preferred Stock (&#8220;Series 2 Preferred Stock&#8221;) for gross proceeds of $<ix:nonFraction contextRef="c95" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" scale="6" unitRef="usd">20.0</ix:nonFraction> million. The Company sold an additional <ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion" scale="0" unitRef="shares">1,952</ix:nonFraction> shares of Series 2 Preferred Stock to a different investor for gross proceeds of $<ix:nonFraction contextRef="c95" decimals="-4" format="ixt:num-dot-decimal" name="fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity" scale="6" unitRef="usd">1.95</ix:nonFraction> million at a subsequent closing. </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_9" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_8"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The
Series 2 Preferred Shares were sold for $<ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValuePerShare" scale="0" unitRef="usdPershares">1,000</ix:nonFraction> per share (the &#8220;Stated Value&#8221;) and accrue dividends on the Stated Value at
an annual rate of <ix:nonFraction contextRef="c93" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% compounded annually. Cumulative accrued dividends as of December 31, 2021 totaled approximately $<ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CumulativeDividends" scale="0" unitRef="usd">13,271,173</ix:nonFraction>. As
of December 31, 2021, each Series 2 Preferred Share was convertible into approximately <ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesConverted1" scale="0" unitRef="shares">266</ix:nonFraction>&#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 $<ix:nonFraction contextRef="c27" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceDecrease" scale="0" unitRef="usdPershares">23.00</ix:nonFraction> 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_10" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common
Stock</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_11" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c27" name="fpay:ConvertiblePreferredStockTermOfConversionDescription">The
Company is authorized to issue <ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="fpay:CommonStockShareAuthorized" scale="0" unitRef="shares">40,000,000</ix:nonFraction> shares of common stock, par value $<ix:nonFraction contextRef="c27" decimals="4" format="ixt:num-dot-decimal" name="fpay:CommonStockParOrStatedPerShareValue" scale="0" unitRef="usdPershares">0.0001</ix:nonFraction> per share. Each share of common stock entitles the
holder to one vote at all stockholder meetings.</ix:nonNumeric> The common stock is traded on the Nasdaq Capital Market under the symbol &#8220;FPAY.&#8221;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_12" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_13" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
September 2018, the Company issued warrants exercisable for <ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="fpay:WarrantsExercisableForSharesOfCommonStock" scale="0" unitRef="shares">5,750,000</ix:nonFraction> shares of common stock at an exercise price of $<ix:nonFraction contextRef="c96" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantExercisePrice" scale="0" unitRef="usdPershares">1.25</ix:nonFraction> per share
(the &#8220;Public Warrants&#8221;). <ix:nonNumeric contextRef="c96" name="fpay:DescriptionOfWarrantsExpiration">The warrants were immediately exercisable and expire five years from the date of issuance.</ix:nonNumeric> The warrants
were listed on the Nasdaq Capital Market under the symbol &#8220;FPAYW&#8221; (See Note 10).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_14" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company also issued additional warrants exercisable for an aggregate <ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="fpay:WarrantsExercisableForSharesOfCommonStock" scale="0" unitRef="shares">1,055,184</ix:nonFraction> shares of common stock at an exercise price of $<ix:nonFraction contextRef="c97" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantExercisePrice" scale="0" unitRef="usdPershares">1.25</ix:nonFraction> per
warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes. <ix:nonNumeric contextRef="c97" name="fpay:DescriptionOfWarrantsExpiration">The warrants are exercisable at $1.25
per share of common stock and expire on September 28, 2023.</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:nonNumeric contextRef="c98" name="fpay:DescriptionOfWarrantsExpiration"><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_15" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_16" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c99" name="fpay:WarrantDescription">As
part of a consulting agreement with XLR8 Capital Partners LLC (the &#8220;Consulting Agreement&#8221;), an entity of which the Company&#8217;s
Chairman is manager, the Company agreed to issue <ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProceedsFromIssuancesOfWarrants" scale="0" unitRef="shares">40,000</ix:nonFraction> warrants to XLR8 Capital Partners LLC monthly for 12 months beginning on March
1, 2019 at an exercise price of $<ix:nonFraction contextRef="c99" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantExercisePrice" scale="0" unitRef="usdPershares">1.25</ix:nonFraction> 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.</ix:nonNumeric> <ix:nonNumeric contextRef="c99" name="fpay:DescriptionOfWarrantsExpiration">The warrants are immediately exercisable and expire following the close of business
on June 30, 2023.</ix:nonNumeric> In February 2020, this agreement was extended for an additional six months through August 31, 2020. On August 30, 2020,
the parties entered into an amendment to the Consulting Agreement to further extend the term for another six-month period through February
28, 2021. The Consulting Agreement automatically renewed for one successive six-month period, therefore the new termination date was
August 31, 2021. There are no additional automatic renewals. The Consulting Agreement and amendments were approved by the Company&#8217;s
Compensation Committee.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_17" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
August 2020 amendment also modified the alternative minimum exercise price of the monthly warrant consideration issuable to the Consultant
to $<ix:nonFraction contextRef="c100" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantExercisePrice" scale="0" unitRef="usdPershares">1.60</ix:nonFraction> per share going forward, and the expiration date of the warrants to the date that is <ix:nonNumeric contextRef="c100" format="ixt-sec:durwordsen" name="fpay:WarrantsExpirationPeriod">four years</ix:nonNumeric> following the last trading day
of the calendar month relating to the applicable monthly warrant issuance.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_18" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">During the year ended December
31, 2021, the Company recorded an expense of $<ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="fpay:ValuationExpenses" scale="0" unitRef="usd">522,808</ix:nonFraction> based on a weighted average grant date fair value of $<ix:nonFraction contextRef="c101" decimals="2" format="ixt:num-dot-decimal" name="fpay:WeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.63</ix:nonFraction> per warrant.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_19" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_18"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Warrants</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Expense</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Grant
    date fair value</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Grant
    Date</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Recorded</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Per&#160;Warrant</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">January
    31, 2021</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c102" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">73,595</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c103" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.84</ix:nonFraction></span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">February
    29, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c104" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">76,318</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c105" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.91</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">March
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c106" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">63,010</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c107" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.58</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">April
    30, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c108" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">60,542</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c109" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.51</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">May
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c110" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">63,156</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c111" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.58</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">June
    30, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c112" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">68,228</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c113" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.71</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c114" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c114" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">55,658</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c115" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.39</ix:nonFraction></span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">August
    31, 2021</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c116" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">62,301</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c117" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.56</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">320,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">522,808</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.63</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>



</div><div>



</div><!-- Field: Page; Sequence: 48 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_20" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the Company
recorded an expense of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ValuationExpenses" scale="0" unitRef="usd">407,494</ix:nonFraction> based on a weighted average valuation of $<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="fpay:WeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">0.85</ix:nonFraction> per warrant.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_21" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_20"><ix:continuation id="_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Warrants</b></span></td>
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Expense</b></span></td>
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Valuation</b></span></td>
    <td><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b>Grant Date</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Granted</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Recorded</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Per&#160;Warrant</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-size: 10pt">January 31, 2020</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c118" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">16,503</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c119" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.41</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">February 29, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c120" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">18,727</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c121" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.47</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">March 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c122" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">8,769</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c123" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.22</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">April 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c124" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">25,412</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c125" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.64</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">May 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c126" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c126" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">33,388</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c127" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.83</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">June 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c128" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">36,681</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c129" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.92</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">July 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c130" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">29,587</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c131" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.74</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">August 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c132" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">46,744</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c133" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.17</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">September 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c134" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c134" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">43,229</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c135" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.08</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">October 31,2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c136" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c136" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">37,414</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c137" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.94</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">November 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c138" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c138" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">45,883</ix:nonFraction></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c139" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.15</ix:nonFraction></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">December 31, 2020</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c140" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">65,157</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c141" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.63</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#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="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c9" decimals="INF" format="ixt:num-dot-decimal" name="fpay:WarrantsGranted" scale="0" unitRef="shares">480,000</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue" scale="0" unitRef="usd">407,494</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">0.85</ix:nonFraction></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_22" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The expense recorded related to warrants in 2021
and 2020 are included in the line Operating expenses within the Consolidated Statement of Operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_23" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes information about outstanding stock warrants as of December 31, 2021, all of which are exercisable:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_24" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_23"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Exercise
    Price</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock&#160;Warrants Outstanding</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Preferred Stock&#160;Warrants Outstanding</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    Average Remaining Contractual Life</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c142" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.25</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">1,055,184</ix:nonFraction></span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c143" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">2</ix:nonNumeric> years</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.25</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">160,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c145" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c146" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.34</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c147" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c148" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.40</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c148" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c149" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.54</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c151" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c152" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.62</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c153" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c154" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.68</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c155" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">3</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c156" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.69</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c157" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c158" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.74</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c158" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c159" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c160" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.76</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c161" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c162" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.91</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c162" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c163" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c164" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.95</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c164" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c165" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">3</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c166" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.00</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c166" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c167" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c168" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.01</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c169" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c170" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.08</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c171" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">3</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.45</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c173" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.53</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c175" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c176" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.57</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c177" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">3</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c178" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.70</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c179" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c180" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.78</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c181" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c182" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.79</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c183" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c184" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.89</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c185" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c186" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.93</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c187" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c188" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.97</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c189" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c190" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.09</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c191" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c192" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.17</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c193" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c194" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.19</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c195" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c196" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.27</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c197" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">4</ix:nonNumeric> years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1,250</ix:nonFraction></span></td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" id="ix_0_fact" name="fpay:SeriesTwoPreferredStockWarrantsOutstanding" scale="0" unitRef="shares">439</ix:nonFraction></span></td>
    <td><sup>*</sup></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c199" format="ixt-sec:duryear" name="fpay:WarrantWeightedAverageRemainingContractualTerm">1</ix:nonNumeric> year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">2,255,184</ix:nonFraction></span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="fpay:SeriesTwoPreferredStockWarrantsOutstanding" scale="0" unitRef="shares">439</ix:nonFraction></span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 15%; font-family: Times New Roman, Times, Serif"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>



</div><ix:continuation id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_24"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td> <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2021, these warrants were convertible into <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:WarrantConvertibleIntoCommonStock" scale="0" unitRef="shares">116,903</ix:nonFraction> shares of common stock</span></td></tr> </table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 49 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.
STOCK OPTIONS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_2" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 26, 2018 at the Company&#8217;s annual meeting, the Company&#8217;s stockholders approved the FlexShopper, Inc. 2018 Omnibus Equity
Compensation Plan (the &#8220;2018 Plan&#8221;). Upon the 2018 Plan&#8217;s approval, approximately <ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares">1,057,000</ix:nonFraction> shares of Company common
stock were available for issuance thereunder. 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 settled with shares under
the applicable Prior Plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_3" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 21, 2019, the Company&#8217;s Board of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval.
<ix:nonNumeric contextRef="c201" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription">On May 2, 2019, the Company&#8217;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 &#8220;incentive stock options&#8221;
within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</ix:nonNumeric>&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_4" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On April 24, 2020, the
Company&#8217;s Board of Directors approved an Amendment No. 2 to the 2018 Plan, subject to stockholder approval. <ix:nonNumeric contextRef="c203" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription">On June 10, 2020, the
Company&#8217;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 &#8220;incentive stock options&#8221; within
the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_5" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On March 3, 2021, the Company&#8217;s
Board of Directors approved an Amendment No. 3 to the 2018 Plan, subject to stockholder approval. <ix:nonNumeric contextRef="c202" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription">On June 9, 2021, the Company&#8217;s
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan
by 2,000,000 shares and (b) the number of shares available for issuance as &#8220;incentive stock options&#8221; within the meaning of
Internal Revenue Code Section 422 by 2,000,000 shares.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_6" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. <ix:nonNumeric contextRef="c0" name="fpay:PlanVestOverPeriodDescription">Options granted under the 2018 Plan and the Prior Plans vest over periods ranging from immediately
upon grant to a five-year period and expire ten years from date of grant.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_7" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, approximately <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:IssueanceOfShares" scale="0" unitRef="shares">2,457,000</ix:nonFraction>
shares remained available for issuance under the 2018 Plan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_8" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Activity in stock options for the year ended
December 31, 2021 and December 31, 2020 was as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_9" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">2,595,700</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.92</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">&#160;</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">2,491,026</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" scale="0" unitRef="shares">626,238</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.52</ix:nonFraction></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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" scale="0" unitRef="usd">74,482</ix:nonFraction></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">Exercise</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">82,333</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">0.83</ix:nonFraction></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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" scale="0" unitRef="usd">151,544</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Forfeited</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">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" scale="0" unitRef="shares">58,701</ix:nonFraction></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"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.65</ix:nonFraction></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"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" scale="0" unitRef="usd">58,285</ix:nonFraction></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; text-indent: -9pt; padding-left: 9pt">Outstanding at December 31, 2021</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"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">3,080,904</ix:nonFraction></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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.06</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2">6.7</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">1,923,642</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" scale="0" unitRef="shares">2,307,571</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.04</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3">6.9</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" scale="0" unitRef="usd">1,674,967</ix:nonFraction></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">&#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; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">2,004,318</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.72</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">2,542,361</ix:nonFraction></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">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" scale="0" unitRef="shares">860,465</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.38</ix:nonFraction></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"><div style="-sec-ix-hidden: hidden-fact-46">&#160;</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">7,166</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">0.79</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" scale="0" unitRef="usd">6,523</ix:nonFraction></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">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" scale="0" unitRef="shares">261,917</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.90</ix:nonFraction></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"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" scale="0" unitRef="usd">134,070</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at December 31, 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"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">2,595,700</ix:nonFraction></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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.92</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonNumeric contextRef="c9" format="ixt-sec:duryear" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2">7.60</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">2,491,026</ix:nonFraction></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; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" scale="0" unitRef="shares">1,730,198</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.90</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c9" format="ixt-sec:duryear" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3">7.82</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">1.967,071</div></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 50 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_10" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The weighted average grant
date fair value of options granted during twelve-month period ended December 31, 2021 and December 31, 2020 was $<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.75</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.47</ix:nonFraction> 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 weighted average assumptions:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_11" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2021</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2020</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Exercise price</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c205" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" scale="0" unitRef="usdPershares">2.52</ix:nonFraction></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c206" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" scale="0" unitRef="usdPershares">2.38</ix:nonFraction></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Expected life</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c207" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5</ix:nonNumeric> years</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c208" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5</ix:nonNumeric> years</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Expected volatility</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c207" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure">91.2</ix:nonFraction></span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c208" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure">76</ix:nonFraction></span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Dividend yield</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c207" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure">0</ix:nonFraction></span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c208" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure">0</ix:nonFraction></span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Risk-free interest rate</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c207" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure">0.57</ix:nonFraction>%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt"><ix:nonFraction contextRef="c208" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure">1.07</ix:nonFraction>% </span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_12" id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
expected dividend yield is based on the Company&#8217;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&#8217;s common stock. The expected life is based on the simplified expected term calculation permitted by the
Securities and Exchange Commission (the &#8220;SEC&#8221;), 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&#8217;s expected life.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of stock options is recognized as compensation expense by the straight-line method over the vesting period. Compensation expense
recorded was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">1,125,819</ix:nonFraction> and $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">981,261</ix:nonFraction> for the year ended December 31, 2021 and December 31, 2020, respectively. Unrecognized compensation
cost related to non-vested options at December 31, 2021 amounted to approximately $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" scale="0" unitRef="usd">802,271</ix:nonFraction>, which is expected to be recognized over a
weighted average period of <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">2.8</ix:nonNumeric> years.</span></p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.
INCOME TAXES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_2" id="_IncomeTaxDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation
of the benefit for income taxes from continuing operations recorded in the consolidated statements of operations with the amounts computed
at the statutory federal tax rates for each year:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_3" id="_IncomeTaxDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</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; text-indent: -9pt; padding-left: 9pt">Federal tax at statutory rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" scale="0" unitRef="usd">852,198</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" scale="0" unitRef="usd">67,862</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">State tax, net of federal tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalStateAndLocalTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">487,093</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">29,866</ix:nonFraction></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">Permanent differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationOtherAdjustments" scale="0" sign="-" unitRef="usd">259,967</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationOtherAdjustments" scale="0" unitRef="usd">126,301</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Change in statutory rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" scale="0" unitRef="usd">59,168</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" scale="0" sign="-" unitRef="usd">69,835</ix:nonFraction></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: 9pt">Change in valuation allowance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">614,112</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">522,738</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Other</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"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:BenefitIncomeOther" scale="0" sign="-" unitRef="usd">6,892</ix:nonFraction></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">(<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:BenefitIncomeOther" scale="0" unitRef="usd">13,882</ix:nonFraction></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; text-indent: -9pt; padding-left: 9pt">Expense for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherTaxExpenseBenefit" scale="0" unitRef="usd">785,310</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherTaxExpenseBenefit" scale="0" unitRef="usd">663,050</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_4" id="_IncomeTaxDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
affected components of deferred tax assets and deferred tax liabilities at December 31, 2021 and 2020 were as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_5" id="_IncomeTaxDisclosureTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Deferred tax assets (liabilities):</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: 0.25in">Equity based compensation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" scale="0" unitRef="usd">479,956</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" scale="0" unitRef="usd">368,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Allowance for doubtful accounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" scale="0" unitRef="usd">6,847,189</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" scale="0" unitRef="usd">5,527,000</ix:nonFraction></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: 0.25in">Fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOther" scale="0" sign="-" unitRef="usd">8,085,957</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOther" scale="0" unitRef="usd">256,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Lease impairment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxLiabilitiesOther" scale="0" unitRef="usd">423,022</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxLiabilitiesOther" scale="0" unitRef="usd">587,000</ix:nonFraction></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: 0.25in">Lease Liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxLiabilities" scale="0" unitRef="usd">481,312</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxLiabilities" scale="0" unitRef="usd">526,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Right of use asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeferredTaxAssetsTaxRightOfUseAsset" scale="0" sign="-" unitRef="usd">383,924</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeferredTaxAssetsTaxRightOfUseAsset" scale="0" sign="-" unitRef="usd">425,000</ix:nonFraction></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">Tax credit carryforward</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwards" scale="0" unitRef="usd">32,394</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwards" scale="0" unitRef="usd">32,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Federal loss carry-forwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsForeign" scale="0" unitRef="usd">11,838,840</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsForeign" scale="0" unitRef="usd">4,779,000</ix:nonFraction></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: 0.25in">State loss carry forward</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther" scale="0" unitRef="usd">343,914</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther" scale="0" unitRef="usd">161,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Other</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">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeferredTaxOther" scale="0" unitRef="usd">53,414</ix:nonFraction></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">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeferredTaxOther" scale="0" unitRef="usd">6,000</ix:nonFraction></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: -9pt; padding-left: 9pt">Gross deferred tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd">11,923,332</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd">11,805,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Valuation allowance</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">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">12,418,498</ix:nonFraction></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">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">11,805,000</ix:nonFraction></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; text-indent: -9pt; padding-left: 9pt">Net deferred tax liability</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsNet" scale="0" unitRef="usd">495,166</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>



</div><!-- Field: Page; Sequence: 51 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_6" id="_IncomeTaxDisclosureTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based on consideration of the available evidence,
including historical losses, a valuation allowance has been recognized to offset certain deferred tax assets, as management was unable
to conclude that realization of deferred tax assets were more likely than not.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_7" id="_IncomeTaxDisclosureTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, the Company has federal
and state net operating loss carryforwards of approximately $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd">56,375,431</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" scale="0" unitRef="usd">4,878,909</ix:nonFraction>, respectively, available to offset future income.
Our federal loss carryforwards do not expire.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_8" id="_IncomeTaxDisclosureTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of income tax expense (benefits) for the years ended December 31, 2021 and 2020 were as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_9" id="_IncomeTaxDisclosureTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current Income Tax:</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="padding-left: 9pt">Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%; padding-left: 9pt">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">290,144</ix:nonFraction></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"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">663,050</ix:nonFraction></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">Deferred Income Tax:</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; ">
    <td style="padding-left: 9pt">Federal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" scale="0" unitRef="usd">495,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></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; padding-left: 9pt">Sate</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><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"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations" scale="0" unitRef="usd">785,310</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations" scale="0" unitRef="usd">663,050</ix:nonFraction></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: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_10" id="_IncomeTaxDisclosureTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s effective tax rate for the
year ended December 31, 2021 and 2020 differs from the statutory rate of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" scale="-2" unitRef="pure">21</ix:nonFraction>% primarily due to a valuation allowance applied against the
Company&#8217;s net deferred tax assets. State taxes and permanent differences also impacted the effective tax rate. The Company accrued
a $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" scale="0" unitRef="usd">290,144</ix:nonFraction> current state income tax expense for the year ended December 31, 2021 for certain states in which taxable income exceeded
available net operating loss carryforwards.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_11" id="_IncomeTaxDisclosureTextBlock-c0_cont_10"><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">The Company files tax returns in the U.S. federal
jurisdiction and various states.&#160;&#160;At December 31, 2021, federal tax returns remained open for Internal Revenue Service review
for tax years after 2017, while state tax returns remain open for review by state taxing authorities for tax years after 2017.&#160;
The IRS can examine net operating loss carryforwards from earlier years the extent utilized in years after 2017. During 2019, the Company
was notified that its 2017 federal income tax return was selected for examination. In the second quarter of 2021, the IRS completed their
review with no changes to the reported tax.. There were no other federal or state income tax audits being conducted as of December 31,
2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p></ix:continuation><div>
</div><div>

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

</div><ix:continuation id="_IncomeTaxDisclosureTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company completed its analysis and review of all tax positions taken through December 31, 2021 and does not believe that there are any
unrecognized tax benefits related to tax positions taken on its income tax returns.</span></p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_ExchangeOfferOfWarrantsTextBlock-c0_cont_1" escape="true" name="fpay:ExchangeOfferOfWarrantsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.
EXCHANGE OFFER OF WARRANTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_ExchangeOfferOfWarrantsTextBlock-c0_cont_2" id="_ExchangeOfferOfWarrantsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 4, 2020, the Company completed an exchange offer relating to its outstanding public warrants, in which the holders of the public
warrants were offered <ix:nonFraction contextRef="c209" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantOffered" scale="0" unitRef="usdPershares">0.62</ix:nonFraction> shares of common stock for each outstanding warrant tendered (the &#8220;Warrant Exchange Offer&#8221;).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:nonNumeric contextRef="c0" name="us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized"><ix:continuation continuedAt="_ExchangeOfferOfWarrantsTextBlock-c0_cont_3" id="_ExchangeOfferOfWarrantsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
total, 5,351,290 warrants were exchanged for 3,317,812 shares of common stock in accordance with the Warrant Exchange Offer.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>



</div><!-- Field: Page; Sequence: 52 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><ix:continuation continuedAt="_ExchangeOfferOfWarrantsTextBlock-c0_cont_4" id="_ExchangeOfferOfWarrantsTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 19, 2020, the Company exchanged all remaining untendered public warrants for common stock at a rate of <ix:nonFraction contextRef="c210" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantOffered" scale="0" unitRef="usdPershares">0.56</ix:nonFraction> shares per public
warrant in accordance with the terms of the Warrant Agreement (the &#8220;Mandatory Conversion of Warrants&#8221;). <ix:nonNumeric contextRef="c211" name="us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized">In total 258,610
warrants were exchanged for 144,871 shares in this transaction.</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_ExchangeOfferOfWarrantsTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of these transactions, the Company recognized in the year ended December 31, 2020 a deemed dividend of $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:DeemedDividend" scale="0" unitRef="usd">713,212</ix:nonFraction> resulting from
the excess of the fair value of the common stock over the intrinsic value of the warrants.</span></p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_LossContingencyDisclosures-c0_cont_1" escape="true" name="us-gaap:LossContingencyDisclosures"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.
CONTINGENCIES AND OTHER UNCERTAINTIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_LossContingencyDisclosures-c0_cont_2" id="_LossContingencyDisclosures-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Regulatory
inquiries</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LossContingencyDisclosures-c0_cont_3" id="_LossContingencyDisclosures-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the first quarter of 2021, FlexShopper, along with a number of other lease-to-own companies, received a subpoena from the California
Department of Financial Protection and Innovation (the &#8220;DFPI&#8221;) requesting the production of documents and information regarding
the Company&#8217;s compliance with state consumer protection laws. The Company is cooperatively engaging with the DFPI in response to
its inquiry. Although the Company believes it is in compliance with all applicable consumer protection laws and regulations in California,
this inquiry ultimately could lead to an enforcement action and/or a consent order, and substantial costs, including legal fees, fines,
penalties, and remediation expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LossContingencyDisclosures-c0_cont_4" id="_LossContingencyDisclosures-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>COVID-19</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_LossContingencyDisclosures-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s leases is impacted by this outbreak for an extended period, our results
of operations may be materially adversely affected.</span></p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_PaycheckProtectionProgramTextBlock-c0_cont_1" escape="true" name="fpay:PaycheckProtectionProgramTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.
PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_PaycheckProtectionProgramTextBlock-c0_cont_2" id="_PaycheckProtectionProgramTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
LLC (the &#8220;Borrower&#8221;) applied for and received a loan (the &#8220;Loan&#8221;) on May 4, 2020, from Customers Bank (the &#8220;Lender&#8221;)
in the principal amount of $<ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" scale="0" unitRef="usd">1,914,100</ix:nonFraction>, pursuant to the Paycheck Protection Program (the &#8220;PPP&#8221;) under the Coronavirus Aid,
Relief, and Economic Security Act (the &#8220;CARES Act&#8221;), which was enacted March 27, 2020, and administered through the U.S.
Small Business Administration.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_PaycheckProtectionProgramTextBlock-c0_cont_3" id="_PaycheckProtectionProgramTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Loan was evidenced by a promissory note (the &#8220;Note&#8221;), dated April 30, 2020, issued by the Borrower to the Lender. <ix:nonNumeric contextRef="c0" name="us-gaap:DebtInstrumentMaturityDateDescription">The Note
matured on April 30, 2022, and bore 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.</ix:nonNumeric> The Note might be prepaid by the Borrower at any time prior to maturity with no
prepayment penalty. Proceeds from the Loan were 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 might be forgiven to the extent the Loan proceeds were 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_PaycheckProtectionProgramTextBlock-c0_cont_4" id="_PaycheckProtectionProgramTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 21, 2021 we were notified that effective April 7, 2021, the U.S. Small Business Administration confirmed the waiver of FlexShopper&#8217;s
repayment of a $<ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="fpay:promissoryNoteIssued" scale="0" unitRef="usd">1,914,000</ix:nonFraction> Paycheck Protection Program promissory note issued to the Company on May 4, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_PaycheckProtectionProgramTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of the PPP promissory note forgiveness, the Company recognized in the year ended December 31, 2021 a gain from the extinguishment
of the loan, including accrued interest, of $<ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="fpay:promissoryNoteForgiveness" scale="0" unitRef="usd">1,931,825</ix:nonFraction>.</span></p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_SubsequentEventsTextBlock-c0_cont_1" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.
SUBSEQUENT EVENTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_2" id="_SubsequentEventsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><b>Prommissory Notes- Related
Parties</b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_3" id="_SubsequentEventsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
LLC, previously entered into a commitment letter agreement with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;) pursuant to which FlexShopper
LLC issued a subordinated promissory note to NRNS (the &#8220;NRNS Note&#8221;) (See Note 5). On February 2, 2022, FlexShopper, LLC executed
an amendment to the NRNS Note. <ix:nonNumeric contextRef="c0" name="us-gaap:SubsequentEventDescription">This amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit
commitment from $3,750,000 (the principal amount which was outstanding as of December 31, 2021) to $11,000,000.</ix:nonNumeric> No other changes were
made to the NRNS Note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_4" id="_SubsequentEventsTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Loan Payable Under Credit Agreement</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_5" id="_SubsequentEventsTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On March 6, 2015, the Company,
through a wholly-owned subsidiary (the &#8220;Borrower&#8221;), entered into a credit agreement (as amended and supplemented from time
to time, the &#8220;Credit Agreement&#8221;) 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. See Note
6</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_SubsequentEventsTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On March 8, 2022, pursuant
to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $<ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermPurchaseCommitmentAmount" scale="0" unitRef="usd">82,500,000</ix:nonFraction>. The incremental increase in the
Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC is an affiliate
of Waterfall Asset Management, LLC. No other changes were made to the Credit Agreement.</p></ix:continuation><div>

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



</div><!-- Field: Page; Sequence: 53 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></p><div><a id="A_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="text-decoration:underline">
                                            Item 9.A. Controls and Procedures</span>.</p><div>



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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
required by Rule 13a-15(b) under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), our management, including
our principal executive officer and principal financial officer, conducted an evaluation as of the end of the period covered by this
report, of the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act. Based on
that evaluation, our principal executive officer and principal financial officer have concluded that these disclosure controls and procedures
were effective as of December 31, 2021 to provide reasonable assurance that information required to be disclosed by us in reports that
we file under the Exchange Act is recorded, processed, summarized, and reported, within the time periods specified in Securities and
Exchange Commission rules and forms and that material information relating to the Company is accumulated and communicated to management,
including our principal executive officer and our principal financial officer, as appropriate to allow timely decisions regarding required
disclosures.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Report
of Management on Internal Control over Financial Reporting</i></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
management is responsible for establishing and maintaining effective internal control over financial reporting as defined in Rule 13a-15(f)
of the Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance to the Company&#8217;s
management and Board of Directors regarding the reliability of our financial reporting for external purposes in accordance with accounting
principles generally accepted in the United States of America. Internal control over financial reporting includes those policies and
procedures that: maintain records that in reasonable detail accurately and fairly reflect our transactions and dispositions of assets;
provide reasonable assurance that transactions are recorded as necessary for preparation of our consolidated financial statements in
accordance with generally accepted accounting principles; provide reasonable assurance that our receipts and expenditures are made only
in accordance with authorizations of management and directors of the Company; and provide reasonable assurance that unauthorized acquisition,
use or disposition of Company assets that could have a material effect on our financial statements would be prevented or detected on
a timely basis. Because of its inherent limitations, internal control over financial reporting is not intended to provide absolute assurance
that a misstatement of our consolidated financial statements would be prevented or detected. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate. Therefore, even those systems determined to be effective can only provide
reasonable assurance with respect to financial statement preparation and presentation.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework in <i>Internal Control
- Integrated Framework (2013)</i> issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation,
management concluded that the Company&#8217;s internal control over financial reporting was effective as of December 31, 2021. There
were no changes in our internal control over financial reporting during the quarter ended December 31, 2021 that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
independent auditors have not audited and are not required to audit this assessment of our internal control over financial reporting
for the fiscal year ended December 31, 2021.</span></p><div>

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

</div><div><a id="A_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
9B. Other Information</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div><a id="A_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="text-decoration:underline">
                                            Item 9C. Disclosure Regarding Foreign Jurisdiction that Prevent Inspections</span>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 54; Options: NewSection; Value: 28 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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



</div><div><a id="A_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
III</b></span></p><div>

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

</div><div><a id="A_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
10. Directors, Executive Officers and Corporate Governance</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information required under this item is incorporated by reference to the following sections of our proxy statement for our 2022 Annual
Meeting of Stockholders: &#8220;Information Concerning Directors and Nominees for Director,&#8221; &#8220;Information Concerning Executive
Officers,&#8221; &#8220;Section 16(a) Beneficial Ownership Reporting Compliance,&#8221; &#8220;Corporate Governance Principles and Board
Matters,&#8221; and &#8220;The Board of Directors and Its Committees.&#8221;</span></p><div>

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

</div><div><a id="A_021"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
11. Executive Compensation</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information required under this item is incorporated by reference to the following sections of our proxy statement for our 2022 Annual
Meeting of Stockholders: &#8220;Compensation and Other Information Concerning Directors and Officers&#8221; and &#8220;The Board of Directors
and Its Committees.&#8221;</span></p><div>

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

</div><div><a id="A_022"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information required under this item is incorporated by reference to the following sections of our proxy statement for our 2022 Annual
Meeting of Stockholders: &#8220;Equity Compensation Plan Table&#8221; and &#8220;Securities Ownership of Certain Beneficial Owners and
Management.&#8221;</span></p><div>

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

</div><div><a id="A_023"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
13. Certain Relationships and Related Transactions, and Director Independence</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information required under this item is incorporated by reference to the following sections of our proxy statement for our 2022 Annual
Meeting of Stockholders: &#8220;Certain Relationships and Related Transactions&#8221; and &#8220;Corporate Governance Principles and
Board Matters.&#8221;</span></p><div>

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

</div><div><a id="A_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
14.&#160;Principal Accounting Fees and Services</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information required under this item is incorporated by reference to the following sections of our proxy statement for our 2022 Annual
Meeting of Stockholders: &#8220;Proposal 4&#8722;Ratification of Appointment of Independent Registered Public Accounting Firm.&#8221;</span></p><div>

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

</div><!-- Field: Page; Sequence: 55; Value: 28 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
IV</b></span></p><div>

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

</div><div><a id="A_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
15. Exhibits and Financial Statement Schedules</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The following documents are filed as part of this Form 10-K:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Financial Statements: see &#8220;Consolidated Financial Statements&#8221; at Item 8 and incorporated herein by reference.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
Financial Statement Schedules: Schedules to the Financial Statements have been omitted because the information required to be set forth
therein is not applicable or is shown in the accompanying Financial Statements or notes thereto.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
Exhibits: The following is a list of exhibits filed as a part of this Annual Report:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
<tr style="font: normal 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; vertical-align: top; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">Exhibit
    Number</span></td>
    <td style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 89%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">Description</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018002740/f10k2017ex3-1_flexshopper.htm"><span style="font-size: 10pt">Restated
    Certificate of Incorporation of FlexShopper, Inc. (previously filed as Exhibit 3.1 to the Company&#8217;s Annual Report on Form 10-K
    filed on March 8, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex3-2_flexshopper.htm"><span style="font-size: 10pt">Amended
    and Restated Bylaws (previously filed as Exhibit 3.2 to the Company&#8217;s Annual Report on Form 10-K filed on March 11, 2019 and
    incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018012851/f8k091718ex3-1_flexshop.htm"><span style="font-size: 10pt">Certificate
    of Amendment to the Certificate of Incorporation of the Company (previously filed as Exhibit 3.1 to the Company&#8217;s Current Report
    on Form 8-K filed on September 21, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018014876/f10q0918ex3-4_flexshopper.htm"><span style="font-size: 10pt">Certificate
    of Amendment to the Certificate of Incorporation of the Company (previously filed as Exhibit 3.4 to the Company&#8217;s Quarterly
    Report on Form 10-Q filed on November 5, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376207000664/ex34.htm"><span style="font-size: 10pt">Certificate
    of Designations of Series 1 Convertible Preferred Stock (previously filed as Exhibit 3.4 to the Company&#8217;s General Form of Registration
    on Form 10-SB filed on April 30, 2007 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.6</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390017012065/f10q0917ex4-6_flexshopper.htm"><span style="font-size: 10pt">Certificate
    of Decrease of the Number of Authorized Shares of Preferred Stock of FlexShopper, Inc. Designated as Series 1 Preferred Stock (previously
    filed as Exhibit 4.6 to the Company&#8217;s Quarterly Report on Form 10-Q filed on November 14, 2017 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3.7</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390016014168/f8k061016ex4i_flexshopper.htm"><span style="font-size: 10pt">Certificate
                                            of Designations for Series 2 Convertible Preferred Stock (previously filed as Exhibit 4.1
                                            to the Company&#8217;s Current Report on Form 8-K filed on June 13, 2016 and incorporated
                                            herein by reference)</span></a></span></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020005205/f10k2019ex4-8_flexshopp.htm"><span style="font-size: 10pt">Description
    of the FlexShopper, Inc. Securities Registered under Section 12 of the Securities Exchange Act (previously filed as Exhibit 4.8 to
    the Company&#8217;s Annual Report on Form 10-K filed on March 3, 2020 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376215000204/f8k030615ex10i_flexshopper.htm"><span style="font-size: 10pt">Credit
    Agreement, dated as of March 6, 2015, by and among FlexShopper 2, LLC, Wells Fargo Bank, N.A., various Lenders from time to time
    party thereto and WE 2014-1, LLC (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed on March
    12, 2015 and incorporated herein by reference)</span></a></span></td></tr>

</table><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"></p><div>

</div><!-- Field: Page; Sequence: 56; Value: 28 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 89%"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376215000204/f8k030615ex10ii_flexshopper.htm"><span style="font-size: 10pt">Investor
    Rights Agreement, dated as of March 6, 2015, by and among the Company, the Management Stockholders and affiliates of Waterfall (previously
    filed as Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed on March 12, 2015 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376215000204/f8k030615ex10iii_flexshopper.htm"><span style="font-size: 10pt">Form
    of Investor Rights Agreement, dated as of March 6, 2015, by and among the Company and the Investors party thereto (previously filed
    as Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K filed on March 12, 2015 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390015008437/f8k110615ex10i_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 1 to the Credit Agreement, dated November 6, 2015, by and among FlexShopper 2, LLC and WE2014-1, LLC (previously filed as Exhibit
    10.1 to the Company&#8217;s Current Report on Form 8-K filed on November 12, 2015 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390015008437/f8k110615ex10ii_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 2 to the Credit Agreement, dated November 6, 2015, by and among FlexShopper 2, LLC and WE2014-1, LLC (previously filed as Exhibit
    10.2 to the Company&#8217;s Current Report on Form 8-K filed on November 12, 2015 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376215001155/f8k120715ex10i_flexshopper.htm"><span style="font-size: 10pt">Executive
    Employment Agreement, dated December 1, 2015, by and between the Company and Russ Heiser (previously filed as Exhibit 10.1 to the
    Company&#8217;s Current Report on Form 8-K filed on December 7, 2015 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376216001443/f10k2015ex10xii_flexshop.htm"><span style="font-size: 10pt">Amendment
    No. 3 to the Credit Agreement, Consent and Temporary Waiver, dated February 11, 2016, by and among FlexShopper 2, LLC and WE-2014-1,
    LLC (previously filed as Exhibit 10.12 to the Company&#8217;s Annual Report on Form 10-K filed on March 30, 2016 and incorporated
    herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376207000664/ex991.htm"><span style="font-size: 10pt">2007
    Omnibus Equity Compensation Plan (previously filed as Exhibit 99.1 to the Company&#8217;s General Form of Registration on Form 10-SB
    filed on April 30, 2007 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.9+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376207000664/ex992.htm"><span style="font-size: 10pt">Form
    of Non-Qualified Stock Option Grant issuable under 2007 Omnibus Equity Compensation Plan (previously filed as Exhibit 99.2 to the
    Company&#8217;s General Form of Registration on Form 10-SB filed on April 30, 2007 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.10+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376212000598/ex993.htm"><span style="font-size: 10pt">Amendment
    to 2007 Omnibus Equity Compensation Plan (previously filed as Exhibit 99.3 to the Company&#8217;s Annual Report on Form 10-K filed
    on March 29, 2012 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.11+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376215000922/f8k091515ex99i_flexshopper.htm"><span style="font-size: 10pt">2015
    Omnibus Equity Compensation Plan (previously filed as Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K filed on September
    21, 2015 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376216001443/f10k2015ex10xviii_flexshop.htm"><span style="font-size: 10pt">Form
    of Stock Option Agreement issuable under 2015 Omnibus Equity Compensation Plan (previously filed as Exhibit 10.18 to the Company&#8217;s
    Annual Report on Form 10-K filed on March 30, 2016 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376216001443/f10k2015ex10xix_flexshop.htm"><span style="font-size: 10pt">Amendment
    No. 4 to the Credit Agreement and Waiver, dated March 29, 2016, by and among FlexShopper 2, LLC and WE-2014-1, LLC (previously filed
    as Exhibit 10.19 to the Company&#8217;s Annual Report on Form 10-K filed on March 30, 2016 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.14</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390016014168/f8k061016ex10i_flexshopper.htm"><span style="font-size: 10pt">Investor
    Rights Agreement, dated as of June 10, 2016, by and among FlexShopper, Inc., B2 FIE V LLC and the other parties thereto (previously
    filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed June 13, 2016 and incorporated herein by reference).</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.15</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390017000806/f8k0117ex10i_flexshopper.htm"><span style="font-size: 10pt">Omnibus
    Amendment, dated January 27, 2017, by and among FlexShopper 2, LLC, FlexShopper, LLC and WE2014-1, LLC (previously filed as Exhibit
    10.1 to the Company&#8217;s Current Report on Form 8-K filed on January 31, 2017 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.16+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 89%"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390017008506/f10q0617ex10i_flexshopperinc.htm"><span style="font-size: 10pt">Non-Employee
    Director Compensation Policy (previously filed as Exhibit 10.1 to the Company&#8217;s Quarterly Report on Form 10-Q filed on August
    11, 2017 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.17</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018000464/f8k010918ex10-1_flexshopper.htm"><span style="font-size: 10pt">Letter
    Agreement, dated January 9, 2018, by and between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as Exhibit 10.1 to the Company&#8217;s
    Current Report on Form 8-K filed on January 12, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.18</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018002740/f10k2017ex10-23_flexshopper.htm"><span style="font-size: 10pt">Form
    of Commitment Letter and Subordinated Promissory Note issued by FlexShopper, LLC to each of Russ Heiser and NRNS Capital Holdings
    LLC (previously filed as Exhibit 10.23 to the Company&#8217;s Annual Report on Form 10-K filed on March 8, 2018 and incorporated
    herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.19+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018005212/f8k042618ex10-1_flexshopper.htm"><span style="font-size: 10pt">2018
    Omnibus Equity Compensation Plan (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed April
    30, 2018)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.20</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 89%"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018004131/f8k040318ex10-1_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 6 to Credit Agreement, dated April 3, 2018, between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as Exhibit 10.1 to
    the Company&#8217;s Current Report on Form 8-K filed April 6, 2018 and incorporated herein by reference)</span></a></span></td></tr>
</table><div>
</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"></p><div>

</div><!-- Field: Page; Sequence: 57; Value: 28 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018004131/f8k040318ex10-2_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 1 to Investor Rights Agreement, dated April 3, 2018, by and among the Company, the Management Stockholders and affiliates of
    Waterfall (previously filed as Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed April 6, 2018 and incorporated
    herein by reference)</span></a></span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.22</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018010282/f10q0618ex10-4_flexshop.htm"><span style="font-size: 10pt">Amendment
    No. 7 to Credit Agreement, dated July 31, 2018, between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as Exhibit 10.4 to
    the Company&#8217;s Quarterly Report on Form 10-Q filed August 6, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.23</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018011956/f8k0818ex10-1_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 8 to Credit Agreement, dated August 29, 2018, between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as Exhibit 10.1
    to the Company&#8217;s Current Report on Form 8-K filed August 31, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.24</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018011956/f8k0818ex10-2_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 2 to Investor Rights Agreement, dated August 27, 2018, by and among the Company, B2 FIE V LLC and the other parties thereto (previously
    filed as Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed August 31, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.25</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018011956/f8k0818ex10-3_flexshopper.htm"><span style="font-size: 10pt">Form
    of Amended and Restated Subordinated Promissory Note issued by FlexShopper, LLC to each of Russ Heiser and NRNS Capital Holdings
    LLC (previously filed as Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K filed August 31, 2018 and incorporated herein
    by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.26</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018012884/f8k092218ex10-1_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 9 to Credit Agreement, dated September 22, 2018, between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as Exhibit 10.1
    to the Company&#8217;s Current Report on Form 8-K filed September 24, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.27</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018013327/f8k092519ex10-1_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 10 to Credit Agreement, dated September 24, 2018, between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as Exhibit
    10.1 to the Company&#8217;s Current Report on Form 8-K filed October 1, 2018 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.28</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex10-35_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 11 to Credit Agreement, dated September 24, 2018, between FlexShopper 2, LLC and WE 2014-1, LLC (previously filed as an exhibit
    to the Company&#8217;s Annual Report on Form 10-K filed March 11, 2019 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.29</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex10-37_flexshopper.htm"><span style="font-size: 10pt">Form
    of Commitment Letter and Subordinated Promissory Note, dated January 25, 2019, issued by FlexShopper, LLC to 122 Partners, LLC (previously
    filed as an exhibit to the Company&#8217;s Annual Report on Form 10-K filed March 11, 2019 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.30</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex10-38_flexshopper.htm"><span style="font-size: 10pt">Office
    Lease, dated January 29, 2019, between FlexShopper, LLC and Mainstreet CV North 40, LLC (previously filed as an exhibit to the Company&#8217;s
    Annual Report on Form 10-K filed March 11, 2019 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.31</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex10-39_flexshopper.htm"><span style="font-size: 10pt">Consulting
    Agreement, dated as of February 19, 2019, between the Company and XLR8 Capital Partners LLC (previously filed as an exhibit to the
    Company&#8217;s Annual Report on Form 10-K filed March 11, 2019 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.32</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex10-40_flexshopper.htm"><span style="font-size: 10pt">Form
    of Commitment Letter and Subordinated Promissory Note, dated February 19, 2019, issued by FlexShopper, LLC to NRNS Capital Holdings
    LLC (previously filed as an exhibit to the Company&#8217;s Annual Report on Form 10-K filed March 11, 2019 and incorporated herein
    by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.33</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019004761/def14a0319_flexshopper.htm"><span style="font-size: 10pt">Amendment
    No. 1 to 2018 Omnibus Equity Compensation Plan (incorporated by reference to Appendix A of the Company&#8217;s definitive proxy statement
    for its 2019 Annual Meeting of Stockholders, filed March 25, 2019)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.34</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019011777/f8k062719ex10-1_flexshop.htm"><span style="font-size: 10pt">Form
    of Amended and Restated Subordinated Promissory Note issued by FlexShopper, LLC to NRNS Capital Holdings LLC (previously filed as
    Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed June 28, 2019 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.35+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 89%"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019018702/f8k092019ex10-1_flexshopper.htm"><span style="font-size: 10pt">Employment
    Agreement, dated September 20, 2019, between FlexShopper, Inc. and Richard House, Jr. (previously filed as Exhibit 10.1 to the Company&#8217;s
    Current Report on Form 8-K filed September 23, 2019 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.36</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019027140/f8k123019ex10-1_flexshopper.htm"><span style="font-size: 10pt">Form
    of Warrant Amendment and Exchange Agreement, dated as of December 30, 2019, amount FlexShopper, Inc. and the Holders signatory thereto
    (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed December 30, 2019 and incorporated herein
    by reference)</span></a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.37+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020000281/f8k010120ex10-1_flexshop.htm"><span style="font-size: 10pt">Employment
    Agreement, dated January 1, 2020, by and between the Company and Harold Russell Heiser, Jr. (previously filed as Exhibit 10.1 to
    the Company&#8217;s Current Report on Form 8-K filed January 6, 2020 and incorporated herein by reference)</span></a></span></td></tr>
<tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.38</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020011183/f10q0320ex10-2_flexshopper.htm"><span style="font-size: 10pt">Amendment
    to Consulting Agreement, dated February 19, 2019, between the Company and XLR8 Capital Partners LLC. (previously filed as Exhibit
    10.2 to the Company&#8217;s Quarterly Report on Form 10-Q filed on May 6, 2020 and incorporated herein by reference).</span></a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; width: 10%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.39</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; width: 89%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020011183/f10q0320ex10-3_flexshopper.htm"><span style="font-size: 10pt">Form
    of Commitment Letter and Promissory Note between FlexShopper, LLC and Customer Bank. (previously filed as Exhibit 10.3 to the Company&#8217;s
    Quarterly Report on Form 10-Q filed on May 6, 2020 and incorporated herein by reference).</span></a></span></td></tr>
</table><div>
</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 58; Value: 28 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"></p><div>

</div><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; width: 10%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.40</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; width: 89%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020011183/f10q0320ex10-4_flexshopper.htm"><span style="font-size: 10pt">Amendment
    to Subordinated Debt Financing Letter Agreement issued by FlexShopper, LLC to 122 Partners, LLC. (previously filed as Exhibit 10.4
    to the Company&#8217;s Quarterly Report on Form 10-Q filed on May 6, 2020 and incorporated herein by reference).</span></a></span></td></tr>
<tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.41</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020010428/def14a0420_flexshopper.htm"><span style="font-size: 10pt">Amendment
    to the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (previously filed as Appendix A to the Company&#8217;s Definitive
    Proxy Statement filed on April 29, 2020 and incorporated herein by reference).+</span></a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.42</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390020024777/ea126285ex10-1_flexshop.htm"><span style="font-size: 10pt">Amendment
    of Consulting Agreement, dated August 30, 2020, between FlexShopper, Inc. and XLR8 Capital Partners, LLC. (previously filed as Exhibit
    10.1 to the Company&#8217;s Current Report on Form 8-K filed on September 1, 2020 and incorporated herein by reference).</span></a></span></td></tr>
<tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.43</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/0001397047/000121390021006798/ea134668ex10-1_flexshopper.htm"><span style="font-size: 10pt">Credit
    Agreement, dated as of March 6, 2015, among FlexShopper 2, LLC, as company, Wells Fargo Bank, National Association, as paying agent,
    various lenders from time to time party thereto, and WE 2014-1, LLC, as administrative agent, as conformed through Omnibus Amendment
    dated January 29, 2021 (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed on February 4, 2021
    and incorporated herein by reference).</span></a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10.44</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/0001397047/000121390021013216/ea136870ex10-1_flexshop.htm">Amendment
                                            No. 13 to Credit Agreement, dated February 26, 2020, between FlexShopper 2, LLC and WE 2014-1,
                                            LLC. (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K
                                            filed on March 3, 2021 and incorporated herein by reference).</a></span></p></td></tr>

  <tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.45</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390021017717/ea138320ex10-1_flexshopper.htm">Amendment
    No. 2 to Subordinated Debt Financing Letter Agreement between FlexShopper, LLC and 122 Partners, LLC (previously filed as Exhibit
    10.1 to the Company&#8217;s Current Report on Form 8-K filed on March 25, 2021 and incorporated herein by reference).</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.46</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390021017717/ea138320ex10-2_flexshopper.htm">Amendment
    to Subordinated Debt Financing Commitment Letter and Second Amended and Restated Subordinated Promissory Note between FlexShopper,
    LLC and NRNS Capital Holdings LLC (previously filed as Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed on March
    25, 2021 and incorporated herein by reference).</a></span></td></tr>
  <tr style=" font-family: Times New Roman, Times, Serif">
    <td style="vertical-align: top; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.47+</span></td>
    <td style="text-align: justify; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390021023527/def14a0421_flexshopperinc.htm">Amendment
    to the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (previously filed as Appendix A to the Company&#8217;s Definitive
    Proxy Statement filed on April 29, 2021 and incorporated herein by reference).</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.48</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390022000237/ea153359ex10-1_flexshopper.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment
    No. 14 to Credit Agreement, dated December 28, 2021, between FlexShopper 2, LLC and WE 2014-1, LLC. (previously filed as Exhibit
    10.1 to the Company&#8217;s Current Report on Form 8-K filed on December 28, 2021 and incorporated herein by reference).</span></a></td></tr>
  <tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.49</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390022005486/ea154921ex10-1_flexshopper.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment
    dated February 2, 2022 to Subordinated Debt Financing Commitment Letter and Second Amended and Restated Subordinated Promissory Note
    between FlexShopper, LLC and NRNS Capital Holdings LLC. (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on
    Form 8-K filed on February 4, 2022 and incorporated herein by reference).</span></a></td></tr>

<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">10.50 +</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390022009500/ea156216ex10-1_flexshopper.htm"><span style="font-size: 10pt">Amended
    and Restated Employment Agreement, dated as of February 23, 2022, between FlexShopper, Inc. and Richard House Jr. (previously filed
    as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed on February 25, 2022 and incorporated herein by reference).</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-size: 10pt">10.51 +</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390022009500/ea156216ex10-2_flexshopper.htm"><span style="font-size: 10pt">Amended
    and Restated Employment Agreement, dated as of February 23, 2022, between FlexShopper, Inc. and H. Russell Heiser Jr. (previously
    filed as Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed on February 25, 2022 and incorporated herein by reference).</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">10.52</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390022011101/ea156599ex10-1_flexshop.htm">Amendment
    No. 15 to Credit Agreement, dated as of March 8, 2022, between FlexShopper 2, LLC, as borrower, WE 2014-1, LLC, as administrative
    agent and lender, and WE 2022-1, LLC, as lender.( (previously filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form
    8-K filed on March 8, 2022 and incorporated herein by reference).</a></td></tr>

<tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.1</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000101376215000277/f10k2014ex14i_flexshopper.htm">Code
    of Ethics for Senior Financial Officers (previously filed as Exhibit 14.1 to the Company&#8217;s Annual Report on Form 10-K for the
    year ended December 31, 2014 and incorporated herein by reference)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.1</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><a href="f10k2021ex21-1_flexshopper.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsidiaries
    of the Company* </span></a></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif; ">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif">23.1</td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><a href="f10k2021ex23-1_flexshopper.htm">Consent of Independent Registered Public Accounting Firm*</a></p></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.1</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="f10k2021ex31-1_flexshopper.htm">Rule 13a-14(a) Certification - Principal Executive Officer*</a></span></td></tr>
  <tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.2</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="f10k2021ex31-2_flexshopper.htm">Rule 13a-14(a) Certification - Principal Financial Officer*</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32.1</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="f10k2021ex32-1_flexshopper.htm">Section 1350 Certification - Principal Executive Officer*</a></span></td></tr>
  <tr style="vertical-align: top;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32.2</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="f10k2021ex32-2_flexshopper.htm">Section 1350 Certification - Principal Financial Officer*</a></span></td></tr>

<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document.*</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</span>*</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span>*</td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document.</span>*</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</span>*</td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span>*</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).</span>*</td></tr>
  </table><div>

</div><p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 15%; font-family: Times New Roman, Times, Serif"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>


</div><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; font-family: Times New Roman, Times, Serif">
<td style="width: 0in; font-family: Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">+</span></td><td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicates
                                            a management contract or any compensatory plan&#160;contract or arrangement.</span></td>
</tr></table><div>
</div><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; font-family: Times New Roman, Times, Serif">
<td style="width: 0in; font-family: Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
                                            herewith.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="A_028"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
16. Form 10-K Summary</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable</span></p><div>

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



</div><!-- Field: Page; Sequence: 59; Value: 28 --><div>
    </div><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_027"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SIGNATURES</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements Section 13 or 15(d) 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.</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
    INC.</b></span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; width: 60%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; width: 4%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; width: 36%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated:&#160;March
    30, 2022</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/&#160;Richard
    House, Jr.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: bottom; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard
    House, Jr.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: bottom; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Exchange Act of 1934, this Report has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the dates indicated:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td style="vertical-align: top; width: 40%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt">Signatures</span></td>
    <td style="vertical-align: top; width: 1%; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; width: 40%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt">Title</span></td>
    <td style="vertical-align: top; width: 1%; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; width: 18%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt">Date</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ Richard House, Jr.</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Chief Executive Officer</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Richard House, Jr.</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">(Principal Executive Officer)</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ H. Russell Heiser, Jr.</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Chief Financial Officer</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">H. Russell Heiser, Jr.</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">(Principal Financial and Accounting Officer)</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ James D. Allen</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Director</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">James D. Allen</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ Howard S. Dvorkin</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Chairman of the Board of Directors</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Howard S. Dvorkin</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ Sean Hinze</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Director</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Sean Hinze</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ T. Scott King</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Director</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">T. Scott King</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ Thomas O. Katz</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">Director</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">March 30, 2022</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Thomas O. Katz</span></td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">34</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>



</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:EntityRegistrantName">FlexShopper, Inc.</ix:nonNumeric>
<ix:nonFraction contextRef="c3" id="hidden-fact-1" name="fpay:PromissoryNoteCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-2" name="us-gaap:OtherLiabilitiesNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-3" name="us-gaap:GainsLossesOnExtinguishmentOfDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-4" name="fpay:DeemedDividendFromExchangeOfferOfWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-5" name="us-gaap:StockIssuedDuringPeriodSharesOther" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-6" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-7" name="us-gaap:StockIssuedDuringPeriodSharesOther" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-8" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-9" name="us-gaap:StockIssuedDuringPeriodSharesOther" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-10" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-11" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-12" name="us-gaap:StockIssuedDuringPeriodSharesOther" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-13" name="us-gaap:StockIssuedDuringPeriodValueOther" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-14" name="us-gaap:StockIssuedDuringPeriodSharesOther" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-15" name="us-gaap:StockIssuedDuringPeriodValueOther" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-16" name="us-gaap:StockIssuedDuringPeriodSharesOther" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-17" name="us-gaap:StockIssuedDuringPeriodValueOther" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-18" name="us-gaap:StockIssuedDuringPeriodValueOther" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-19" name="fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-20" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-21" name="fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-22" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-23" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-24" name="fpay:ExerciseOfWarrantsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-25" name="fpay:ExerciseOfWarrantsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c25" id="hidden-fact-26" name="fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c25" id="hidden-fact-27" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-28" name="fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-29" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-30" name="fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-31" name="us-gaap:DeferredIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-32" name="us-gaap:GainsLossesOnExtinguishmentOfDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-33" name="fpay:ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-34" name="us-gaap:ProceedsFromIssuanceOfWarrants" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-35" name="fpay:DeemedDividendFromExchangeOfferOfWarrants" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-36" name="fpay:ConversionOfPreferredStockToCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-37" name="fpay:DeemedDividendFromExchangeWarrants" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-38" name="us-gaap:OtherPreferredStockDividendsAndAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-39" name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-40" name="fpay:CommonStockOptionsinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-41" name="fpay:CommonStockWarrantsinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-42" name="us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c80" id="hidden-fact-43" name="us-gaap:DebtInstrumentPeriodicPaymentInterest" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:footnote id="ix_0_footnote" xml:lang="en-US">At December 31, 2021, these warrants were convertible into 116,903 shares of common stock</ix:footnote><!--Text not found in footnote sections assigned to Schedule of outstanding stock warrants-->
<ix:nonNumeric contextRef="c204" id="hidden-fact-44" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c9" id="hidden-fact-45" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xsi:nil="true"></ix:nonNumeric>
<ix:nonFraction contextRef="c9" id="hidden-fact-46" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" decimals="6" id="hidden-fact-47" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" unitRef="usd">1.967071</ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-48" name="us-gaap:DeferredTaxAssetsNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-49" name="us-gaap:CurrentFederalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-50" name="us-gaap:CurrentFederalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-51" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-52" name="us-gaap:DeferredFederalStateAndLocalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag">false</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey">0001397047</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:TradingSymbol">FPAY</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="fpay-20211231.xsd" xlink:type="simple"></link:schemaRef></ix:references>
<ix:resources xmlns="http://www.xbrl.org/2003/instance"><ix:relationship fromRefs="ix_0_fact" toRefs="ix_0_footnote"></ix:relationship>
<xbrli:context id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c5">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c6">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c7">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c8">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c9">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c10">
  <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="c11">
  <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="c12">
  <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="c13">
  <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="c14">
  <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="c15">
  <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="c16">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c17">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c18">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c19">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c20">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c21">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c22">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c23">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c24">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c25">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c26">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c27">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c28">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c29">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c30">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c31">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexLendingLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c33">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c34">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c35">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c36">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c37">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c38">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c39">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c40">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c41">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c42">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c45">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c46">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-20</xbrli:startDate>
    <xbrli:endDate>2019-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c48">
  <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="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CurrentLeaseLiabilitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CurrentLeaseLiabilitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CurrentLeaseLiabilitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:LongTermLeaseLiabilitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:LongTermLeaseLiabilitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:LongTermLeaseLiabilitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c59">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c60">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c62">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c63">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c64">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c65">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c66">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c67">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c69">
  <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">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c70">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c71">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c72">
  <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="c73">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c74">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-03-01</xbrli:startDate>
    <xbrli:endDate>2021-03-22</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c76">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c77">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-03-02</xbrli:startDate>
    <xbrli:endDate>2022-03-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c79">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentRedemptionPeriodAxis">us-gaap:DebtInstrumentRedemptionPeriodFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c81">
  <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="c82">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-01-29</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c83">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c84">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c85">
  <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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c86">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c87">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c88">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c89">
  <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:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c90">
  <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:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c91">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c92">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c93">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c94">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c95">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c96">
  <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>2018-09-05</xbrli:startDate>
    <xbrli:endDate>2018-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c97">
  <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>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c98">
  <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>2016-06-05</xbrli:startDate>
    <xbrli:endDate>2016-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:ConsultingAgreementMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c101">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7h2hOKUIAIZKwdfiz0MLReR37vIXDui+8Tlf3kbh1FKKKt39OAkalysSXWRgwZ//SPL964to3u/AnT3WHy7Ihk/IumRhMGRSizh2T+iu2seyJWA0Bx+qUgVH43Ng8Yyug=] CSR-->
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c121">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:SeptemberThirtyTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:SeptemberThirtyTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:OctoberThirtyFirstTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:OctoberThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:NovemberThirtyTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:NovemberThirtyTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:DecemberThirtyFirstTwentyTwentyMember</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>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:DecemberThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OneCommaTwoFiveZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OneCommaTwoFiveZeroMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:OmnibusEquityCompensationPlanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-04-26</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-04-29</xbrli:startDate>
    <xbrli:endDate>2019-05-02</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-06-01</xbrli:startDate>
    <xbrli:endDate>2021-06-09</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-06-01</xbrli:startDate>
    <xbrli:endDate>2020-06-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-01-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c205">
  <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>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c206">
  <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>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c207">
  <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:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c208">
  <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:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c209">
  <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="c210">
  <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="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-02-01</xbrli:startDate>
    <xbrli:endDate>2020-02-19</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c212">
  <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:context id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-05-01</xbrli:startDate>
    <xbrli:endDate>2020-05-04</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-03-01</xbrli:startDate>
    <xbrli:endDate>2022-03-08</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="usdPershares">
  <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="sqm">
  <xbrli:measure>utr:sqm</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body></html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>2
<FILENAME>f10k2021ex21-1_flexshopper.htm
<DESCRIPTION>SUBSIDIARIES OF THE COMPANY
<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: 0pt; text-align: right"><B>Exhibit 21.1</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 139.5pt 0pt 219.05pt; text-align: center; text-indent: -75.05pt"><B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.6pt 139.5pt 0 219.05pt; text-align: center; text-indent: -75.05pt"><B>Subsidiaries
of Registrant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">FlexShopper, LLC is a limited liability company
formed under the laws of the State of Delaware in June 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">FlexShopper 1, LLC and FlexShopper 2, LLC are
wholly-owned subsidiaries formed under the laws of the State of Delaware in the first quarter of 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">FlexLending, LLC, is a limited liability company
organized under the laws of Delaware in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">FlexRetail LLC, is a limited liability company
formed under the laws of Florida in October 2021.</P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>f10k2021ex23-1_flexshopper.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.1</B></P>

<P STYLE="margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B>CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
consent to the incorporation by reference in the Registration Statements of FlexShopper, Inc. on Form S-3 (No. 333-226823) and Form S-8
(Nos. 333-203509, 333-210487 and 333-225222) of our report dated March 30, 2022, on our audits of the financial statements as of December
31, 2021 and 2020, and for each of the years then ended, which report is included in this Annual Report on Form 10-K to be filed on or
about March 30, 2022. </FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><I>/s/
EisnerAmper LLP</I></FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">March
30, 2022</FONT></P>
<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>4
<FILENAME>f10k2021ex31-1_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right"><B>Exhibit 31.1</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: center"><B>CERTIFICATION PURSUANT TO </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED</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">I, Richard House, Jr., certify that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 10-K of FlexShopper, Inc.;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">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;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">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;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">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:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">a.</TD><TD STYLE="text-align: justify">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;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">b.</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">c.</TD><TD STYLE="text-align: justify">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;</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">d.</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the registrant&rsquo;s fourth fiscal quarter that has materially affected, or is reasonably likely to materially
affect, the registrant&rsquo;s internal control over financial reporting; and</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">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 registrant&rsquo;s board of
directors:</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">a.</TD><TD STYLE="text-align: justify">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</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">b.</TD><TD STYLE="text-align: justify">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.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">Date: March 30,
2022</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">/s/
Richard House, Jr.</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 40%"><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: justify; text-indent: 0in">Richard House, Jr.</P>

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

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>5
<FILENAME>f10k2021ex31-2_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

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

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED</B></P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">1.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">I have reviewed this annual report on Form 10-K of FlexShopper, Inc.;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">2.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">3.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">4.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">a.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">b.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">c.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">d.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the registrant&rsquo;s fourth fiscal quarter that has materially affected, or is reasonably likely to materially
affect, the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">5.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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 registrant&rsquo;s board of
directors:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">a.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">b.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">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.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">Date: March 30,
2022</P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 40%"><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; text-align: justify; text-indent: 0pt">Russ Heiser</P>

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

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>6
<FILENAME>f10k2021ex32-1_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt; text-indent: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
32.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-indent: 0pt; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-indent: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Annual Report of FlexShopper Inc. (the &ldquo;registrant&rdquo;) on Form 10-K for the year ended December 31, 2021
as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;report&rdquo;), I, Richard House, Jr., Chief Executive
Officer of the registrant, certify, pursuant to 18 U.S.C. &sect; 1350, as adopted pursuant to &sect; 906 of the Sarbanes-Oxley Act of
2002, that to my knowledge:</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-indent: 0pt; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
30, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
Richard House, Jr.</FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 40%"><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; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard
House, Jr.<BR>
Principal Executive Officer</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>7
<FILENAME>f10k2021ex32-2_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt; text-indent: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
32.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-indent: 0pt; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO </B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-indent: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Annual Report of FlexShopper Inc. (the &ldquo;registrant&rdquo;) on Form 10-K for the year ended December 31, 2021
as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;report&rdquo;), I, Russ Heiser, Chief Financial Officer
of the registrant, certify, pursuant to 18 U.S.C. &sect; 1350, as adopted pursuant to &sect; 906 of the Sarbanes-Oxley Act of 2002, that
to my knowledge:</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; 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; text-indent: 0pt; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
30, 2022</FONT></P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 40%"><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; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Russ
Heiser</FONT></P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>img_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 img_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !% 9T# 2(  A$! Q$!_\0
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M:LCQ)>3V&C37$#;9%'%<]:0^*KNTBG2]4+(NX5@YV*4;G<_A1VKC/[/\6?\
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MJ#ROU%:@'/3CO7R?X%\37?@_Q3'(-\<,LODW4!/ .>M?5UO,ES!'/$08Y%#
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M"#7I)YKSSXS?\B#/_O"@#S_X".W_  DNHCLT0-:W[0%S*(-)M@#Y9D+$UC_
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MYEO_  X@GMY"6>U/4'VK@%A\;Z0/LL=OJ<(Z; #C\*^N\XZ4C1H^"\:,WN*
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1@ Q1110 4444 **6BB@#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>img_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 img_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" #] HP# 2(  A$! Q$!_\0
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M-%8%KJ$T:3[F+NWSH&&,9[58%W?"5T8Q?(H=CCJ#VIN#%SHUZ*R/[3E>;,:
MQC *XYH^V3F W$H C$F HZXH]FT'.C7HK.ANI7A>XD>-(CG8,<BH%U&Y?]TF
MPR[PI;'&/7%+D8<Z-BBJ=G=/*DHEQOB.&(Z&LZ'4"M^\SR,89,JBD<#%"@V#
MDD;M&:QA=W+R03L4\I\E5'4?6I+B\9X(1P#*,G!Z4^1MASHU:*QXKF]6UD<%
M'PV% '0>IJ_!<J;,S22H0H)9QP!2E%H:E<LT5RTGB*ZBDFB0Q3,PS P&!CWI
M;G7-0@F2S41M=)'YDF%)#>PJ2CJ**BMY6FMXY'0HS*"5/:I: "BBB@ HHHH
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M*'(QZ'H?6ME)/8]ZCB*=97@RXK4\&JJO4JM5&Q.#2U&#3P: '44E+0 4444
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M8J703JL^H12S7 7&?/B9LD^G':@#L**** "BBB@ HHHH **** (YXA/ \3'
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M4 %%%% !1110 4444 %%%% !1110 4444 )2&EI#0!&U025.U5Y* *['[Q]
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M,M2"F**>*9J+2TE% "T444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "N2\2>"8_$-\MRUT8MHQC;FNMHJZ=25.7-!V9$X1FK2/.?^%50
M?\_[?]\5RWB[PJGALPA+@R^8.XQBO;Z\R^*GW[3Z5Z>!Q=:==1E*Z.'%8>G"
MFVD>:UZG\+?^09=?[]>65ZI\+/\ D&W/^_7IYI_N[./ _P 5'=N.*KR+5MA4
M+K7RQ[IE7]C%J%E+:3 %)!@$]CZUX[JNFS:5J$EK,I!4\'U%>WR)7/\ B70$
MUNR)0 7<8RC?WO:LJD.971Y.:8'V\.>.Z/(Z*DG@DMIGBE0JZG!![5'7(SX^
M47%V84444""BBB@ HHHH **** "BBB@ HHHH **** "BBNK\(^&6U.<7=RI%
MI&<\C[Y]*J,7)V-\/0E7FH1-OP/H'V:#^U+A/WCC$2D=!ZUV\8YIB(  % "@
M8 '8581:[(QY58^WPN'C0IJ"'J*=*,6\O^X:<HHF_P"/>7_=-6MSHELSYYU3
M_D*W7_70U!;Q>?<QQ$XWL%S4^J?\A6Z_ZZ&F6'_(0M_^N@K[--JE?R/FWK/Y
MGH<7PL26%'_M$C<H/W*LV?PP2UO(KC^T"WEL&QLZUWEG_P ></\ N#^53U\O
M/'8AMIR/;CA:6CL-1=B*OH,4ZBBN,Z@HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** &N2J,1V&:YZV\232V-T\EN([B&0*$SP
MRDXW"NA==R,OJ,5@7WAR2YL(8X[CR[B.0-O'\2YZ&@"^=;M4DV,6 !"M(!\J
MMZ9IL.OV4\NQ"^WS#'O(^7<.V:IRZ'<O%+9*\?V263S"Y^\#Z4Y- :.QCMA*
M/DN/.SCM0!-K%_=6]S;P6SPH7!8M*<#BH[3Q%%.B1R1LMR02549  [_2K=]I
M45_?6\TZADB4C:?4TTZ5B]FG4JJO%Y:@#I0!"_B*T@5A*69D7=(4&0H]ZG77
M+-HG=F9-H!"L,%@?2JT>A,EG=PEU)G3;G'2H=1\.M>R*_F*"D055Z D4 :UG
MJ,%ZLAB)!C.'5NJU$NL6KK+("PBBZR$?*?I3=-TY;6WE4P)$\OWBA)SQUJHF
MD77]F2Z:[Q^2.8I!UZYYH G;Q#91PO)*7C*X^5EP3G@8I[:[:(OSB17S@1D?
M,:IR:-=7TZSWC1*Z!0JH,@X/4U+?Z3)<2W$BI%()5 "N<;2.X- %]=0@8RJ=
MRM$F]U(Y JE+XEL(B^2Y5,;F"\#/2JRZ/J$*2B.:-WGB\MV?^'Z4Y?#[K8R0
M&12S[,MCKB@"X-<LS&6)96! V$?,<]*;_;]E^Z52[22' 0#D?6J-]X;>ZN6N
M!(I8,A5#P#M%6K311!=P7 CCB**0R+SDGOF@"W9ZK!?2LL"NRJ<%\<9]*+K5
M;>TNXK5]S32#*JHSQZU3@TNXCU@W:"."(_?6,_?_  JY)8>9J?VHD8\HQ].1
M0!&-<L?/\LR8!) <_=)'44HUJV^S-<$.L8("DC[_ -*RK;PND)DA>-'C+,R2
MECN4GVJRVEWLNG1V[M$)+<@Q,.C8]: +0UVT,9/SB7./*(^;\JC_ .$CL_D
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MUS--;GR]2E.F^62L%%%%(S"BBB@ HHHH **** "BBB@ HJ2&"6XD$<2,[GH
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MSB);8,(L=\]: .AA@BBC"QJH&.H'6GO&DB[716'H17+/JFH:3;HL\@G9X@0
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=** "BBB@ HHHH **** "BBB@ HHHH **** /_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>img_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 img_003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" $L ?<# 2(  A$! Q$!_\0
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MBB@ HHHH *CFFCMXFEE<)&HRS'M4E>=_%7498;"SLH)2C3/\P!QN'I0!L_\
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M1Z2HR 6QN8DX"BN4B^*5A/*(P55LXYZ&FHMBN8WQ2A"ZDLAY+)Q[5Y+(\@?
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M.1'*>* ^D6EMY6HW4TLQSYC.1Q69X3%SJ?C+2XO,>5O-#89B1Q3/'NJM>ZU
MA(,<<0P1WJGX4\41>%?$5OJSP&<19'ECJ<U5]"&O>/L'H*6O/M(^*UAJ?D-)
M8SV\<@&YV/"FN\M[F&ZA6:WE22-NC*<BL7%K<U4D]B6BBBD,**** "O"OV@[
M(R2Z1,J9+%EKW6O*/CI;>9X=LK@<&&;K]:NF[23 \9TK0U$0DE(![CTHN[:W
MEF\H-C\*BBUE;9=I;GODU5N=5C=R8V4GVKT,55IRA:)[V#Q5.%*TBV=%MT7=
ME2:GMUMH5VMY8]ZP9;^1Q@D_A65*;V64LNX+GCG%>+4H\Y-7,::_AQ.IO]6M
M;28*BB1L?A65%H&K:@?M-K9M)"[<,*I2V$MQMDEFCCP.F<FNWT"WU2V\%3ZU
M'<.-/MI=CE6P<_2JI453V/*KUW5=V<W/X?O[6X6WF39.PRL9ZFF/H6IQR+&]
MI(K,<+N7&:W]/TO7/&>L?;M($EQ-9J-S,W*CVJQXH3Q1HRV[:QYL6XD(6/6M
M3 KZ9X.6,B;4CO?M&.@^M;TFE64T7E26L90< 8KFK3Q5=1X$J^:HZ^M;=KXE
ML9\!R8V/K0!TGAZ^&AZY!J,J-<1Q1^5'&3_JQ[5Z79>-]%O6"O(T#GLXKRJV
MN+>X3,4J-^-2M%GJ.* .R^*6J6\OAJVT^TG262]F"@(<\&N[\+Z6NC>&[&Q
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M'3%" Y?64*+*P'&0W%9UA(/[;4-T88K3U28309' >+''J*YVWFVWT$F,<C-
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M -9%?AE#?49IB6T$;^8D,:N>-RJ :EHH **** "BBB@ HHHH **** "BBB@
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M@UU7[/X*_P!I@C'SUTYEAJ=*"<49X>I*3=SW.BBBO$.H**** "BBB@ HHHH
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MBY"^9CYBM '2QX)!]:U;?_4BL>V_U:UK6IS"* )Z*** "BBB@ HHHH ****
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MD[N#M'I0!XOXJ^'7B36?%UWJ>GF%8)ONEFYJBGP?\6/]Z\MD_P"!5Z_'JL1
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MZ#_T"K7_ +]BM*==PV-:5>5/8^?]<^(>FZA&3':SA\<?(>37H/P5T^_:RO\
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D:C# 5E8[@N[Y%/J!ZUM]Z6@ HHHH **** "BBB@ HHHH __9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>img_004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 img_004.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" &A ZT# 2(  A$! Q$!_\0
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M#T-<]2DX:]#2$^8MT445D:!1110 4444 %%%% !1110 4444 %%%% !1110
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MA/FT-"BBBL30**** "BBB@ HHHH **** #K56QMWMXG5R#ER1BK5% !1110
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M)!U#BJ:YHM,2=G<]%HID3;XD8]P#3Z\XZ@HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ IKG;&Q'4 TZFR?ZM\^AH X_P .:39ZHU_>W\(G
MG-PR N>@'85N_P#"-:/_ ,^$7ZURN@R:^HOAIZ6Y@^TM@N.:U_-\7?\ /*T_
M*MI1=]S&+5MC3_X1O1_^?"+]:/\ A&M'_P"?"+]:S/.\6_\ /*T_*CS?%O\
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MT%%%%(84444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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MI^1#N8T[V5V*U]#M-,0QZ= IZ[!5ND50JA1T Q2UYS=W<ZEH@HHHI#"BBB@
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M&GV,6GVJP1CIU/J:E@MXK>,)$BHH[ 5+7+4JN?H;0ARA1116184444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4R7_5/_NFGTA 8$'H1B@#F
M_!P_T*^'K=/5N7PKI$TKRO; NYR3FLJ.RUW0[RY33X8KFTF<R*&."I-3_P!H
M>*/^@;!_WW6K3;NF9)JUFB]'X5TB*5)4M@'0Y!S6R!@ "N8_M#Q3_P! V#_O
MNC^T/%/_ $#8/^^Z3@WNQJ26R.HK-O\ 0M.U.4275NKR#@-WK)_M#Q3_ - V
M#_ONC^T/%'_0-@_[[H4&MF#DGT-VPTRTTR$Q6D*QJ>3@=:Q/#7_(7UK_ *^/
MZ4QM0\4E3C38,]OGJ]X<TJYT^&>>]<-=W+^9)MZ ^E-JR=V&[5D;=%%%9&@5
MC:_H::K")%XN(^4-;-%.,G%W0FKJS/.4=[>0P3J4D7@@]ZM!P>]==?Z3:ZBF
M)HQN[,.M<_/X5NHCFVN R^C5V1KQEN8.FUL4LCUI#(!S4W]@ZMTPGUS5B#PK
M<RD&ZN-JYY5:IU(+J)1D^AD&22YE$%LI>1N..U=CHND)IEO\WS3OR[58LM,M
M;!<01@''+=ZN5S5:W-HMC6$+:L****Q- HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH KWMPUM:23(A=E&0H[US(\6WA&?[+F_*NM(R.:;L7^Z/RK&I"<G
M[KL:PG&*]Z-SE?\ A+;S_H%S?E1_PEMY_P! N;\JZK8O]U?RHV+_ '5_*H]E
M4_F+]K3_ )#E?^$MO/\ H%S?E1_PEMY_T"YORKJMB_W1^5&Q?[J_E1[*K_,'
MM:?\ARO_  EMY_T"YORH_P"$MO/^@7-^5=5L7^Z/RHV+_='Y4>RJ?S![6G_(
M<K_PEMY_T"YORH_X2R\_Z!<WY5U6Q?[J_E1L7^ZOY4>RJ?S![6G_ "'*_P#"
M67G_ $"YORH_X2R\_P"@7-^5=5L7^ZOY4;%_NK^5'LJG\P>UI_R'*_\ "67G
M_0+F_*C_ (2V\_Z!<WY5U6Q?[J_E1L7^ZOY4>RJ?S![6G_(<K_PEMY_T"YOR
MH_X2V\_Z!<WY5U6Q?[J_E1L7^ZOY4>RJ?S![6G_(<I_PE=__ - J;\J/^$KO
M_P#H%3?E76;%_NC\J-B_W1^5'LJG\P>VI_R')_\ "5W_ /T"IORH_P"$KO\
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MCJ&4]0:3O;0:M?4P!XRTL_QM^5'_  F6E_WV_*M3^R+#_GUC_P"^:/[(L/\
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M5'_"5W__ $"I?RKJ]B_W1^5+L7^Z/RH]E4_F#VU/^0Y/_A*[_P#Z!4WY4?\
M"5W_ /T"I?RKJ]B_W1^5+L7^Z/RH]E4_F#VU/^0Y/_A*[_\ Z!4WY4?\)7?_
M /0*F_*NLV+_ '1^5&Q?[H_*CV53^8/;4_Y#D_\ A*[_ /Z!4WY4?\)7?_\
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MY<_[59"_$WQQ#X>TOQ%<6EK_ &;-,(I !R><9H ]YQ1BO(/&'Q2U"+6[;0]
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MT?7]4LK8:1>,J.BCYAGO0!ZNOB726U]M#%VO]HJNXP]\5KUXO:R)+\?I;M,
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MY778G0W-P@8#W)/>O0/%OCWQ1X>N&^QS6DT-DB^;&!N9O7)% 'M&*,5Y/?\
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MJFN!USQ_K^I^*X- \(V\+2B$7$TLW0 ]JQ/@\UX_Q#\5-J,:QWV\><J] V:
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M7/RN/K5X:W:06L,EY-'$[KDKNSB@#)\&Z'K.DP3'6[JVN)W/RF!-H JK\2/
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MM+ZVOXO-MI5D7."0: +%%4I-7L(KL6KW*"8\;<TQ];TV.Z^S-=QB7."N>AH
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M%>V >X\W)7=7LK6T#,S-#&2_#$J.?K2BWA5U<1(&48!"C(% $E%%% !1110
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M%.CMH(79XXD5FZD#K0!+1110 4444 %%%% !1110 4444 %%%% !4%Q>6UH
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M$U</S9W&/J:[\!A(XF@JLY<K[''B,5*E4<8QN>Z_VUIO_/Y#_P!]4?VSIO\
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M5DZK<PVTRF601[EP&/K6M6%KNDIJ\T43N5"?,,=ZBHY*-X;ETU%RM/8H+J!3
M:!?QL,\Y6AK]5!":DF">ZU"?#D)YRX ]JE'@^&X@QYI"M[<UQ^UQ78Z_983N
M/CU.,2*SZA$5'48JZ+VWN[1D@O$#@\R<<5E?\(#;?\]WK!\8:!=:)H:#3-\K
MR2@/@]!ZT1JXJ_OK0)4<*U[CU]#K5%SY6X7T14=7QQ4<TQBCS/J,2[C\A%99
MTN,>&;?3?MGD-,H8S.><^E>=>);/5-"U6WMHKEKY."K 9 YKI561S^RB>NB#
M5'56BFC:-AD-BK@W6M@YO)5#8YDQP*ETIS#HUHLQ'F>6"0*SO%TR/X5O1WV5
MKS.QERJ]BIYS84C5H,=0?6GRWIWJ8=2MR/X@<5YGM'V>  G[@[UG0W ?5/LR
M[N.3S4NHT:*DF>W3/Y]L@AG17QRV.M0*ESC$EW&>>,"LNRVC3H=S!<+W-3@!
MAE6!'L:KF9GRHM^3= M_IL>#TXZ5:C;;:-'+,AE/1P*RMN1E>1Z@TR0!!ECM
M'J3Q3YF+E1=2.YCD4F\C90>>.U6;MUE*M;W"1L.OH:PG=% W2( >A+=?I4;#
MC.>!U.:7,Q\J-A1<#)-]%GTQ2-]IW+_IT6.IXK%VDCC.*A=D5@K2*&/0$\FE
MS,.5'8B[M0!F6/..:5;NU?[DB'Z5QC(<'K2Z4HQ*,\[NF:'-CY4=I]H@_O)3
M6O+1#M:6-3[UA(A/8U@Z_'(]RBQG:=X).:%-@XH[J2]LX?\ 6S1IWYIPN+=D
M#JZ%3T([UY_XFBC:YMO,9_\ 4@;5/6MRQ &BV@7(7;QFCF8N5'2?:(/[R4?:
M;?&2Z >IKD=3U!-.MO-:)Y>>%3K7':AXDU"[8HEN\$?H:.=CY#UK^TM/SC[3
M%G\*9_;.E*2#>0@^F17ATD^J2.0FU5]<T+; G=+*S.>N*7.Q\B/<O[:TL?\
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MY6'MJ?<T$TVSCE,J6T8<\Y I1I]H+DW MT\X_P >.:SO^$LT7_G_ (OSI/\
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M5T8W%?69J5K&&&P_L8M7"BBBN,ZB"[_X]7^E/@_X]X_]T4R[_P"/5_I3X/\
MCWC_ -T4 24444 %%%% !1110 4444 %%%% !1110 5E>)?^1;O_ /KBW\JU
M:RO$O_(MW_\ UQ;^5 'A7P@C>70?%:1J6;+<#ZU2@N);4MMB;=G!!6NB_9\
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MJ_TI\'_'O'_NBF7?_'J_TI\'_'O'_NB@"2BBB@ HHHH **** "BBB@ HHHH
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M4^OL::[,7F7:*IV-Z+I"KC;,G#H:N4K6&%%%% !1110 4444 %%%% !1110
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MI8P%R/2@P-*BBBD 4444 07?_'J_TI\'_'O'_NBF7?\ QZO]*?!_Q[Q_[HH
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M_P!*?!_Q[Q_[HH DHHHH **** "BBB@ HHHH **** "BBB@ K)\3?\BW?_\
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1
M110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 &BBB@ HH
1HH **** "BBB@ HHHH __]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>12
<FILENAME>fpay-20211231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 30 17:25:14 UTC 2022 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" targetNamespace="http://anchorfundingservices.com/20211231" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2021-01-31" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:fpay="http://anchorfundingservices.com/20211231" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet" id="fpay_r_ConsolidatedBalanceSheet">
        <link:definition>001 - Statement - Consolidated Balance Sheets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals" id="fpay_r_ConsolidatedBalanceSheet_Parentheticals">
        <link:definition>002 - Statement - Consolidated Balance Sheets (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement" id="fpay_r_ConsolidatedIncomeStatement">
        <link:definition>003 - Statement - Consolidated Statements of Operations</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ShareholdersEquityType2or3" id="fpay_r_ShareholdersEquityType2or3">
        <link:definition>004 - Statement - Consolidated Statements of Changes in Stockholders&#8217; Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow" id="fpay_r_ConsolidatedCashFlow">
        <link:definition>005 - Statement - Consolidated Statements of Cash Flows</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/Business" id="fpay_r_Business">
        <link:definition>006 - Disclosure - Business</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies" id="fpay_r_SummaryofSignificantAccountingPolicies">
        <link:definition>007 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/Leases" id="fpay_r_Leases">
        <link:definition>008 - Disclosure - Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PropertyandEquipment" id="fpay_r_PropertyandEquipment">
        <link:definition>009 - Disclosure - Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" id="fpay_r_PromissoryNotesRelatedParties">
        <link:definition>010 - Disclosure - Promissory Notes-Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" id="fpay_r_LoanPayableUnderCreditAgreement">
        <link:definition>011 - Disclosure - Loan Payable Under Credit Agreement</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructure" id="fpay_r_CapitalStructure">
        <link:definition>012 - Disclosure - Capital Structure</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/StockOptions" id="fpay_r_StockOptions">
        <link:definition>013 - Disclosure - Stock Options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxes" id="fpay_r_IncomeTaxes">
        <link:definition>014 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ExchangeOfferofWarrants" id="fpay_r_ExchangeOfferofWarrants">
        <link:definition>015 - Disclosure - Exchange Offer of Warrants</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties" id="fpay_r_ContingenciesandOtherUncertainties">
        <link:definition>016 - Disclosure - Contingencies and Other Uncertainties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram" id="fpay_r_PromissoryNotePaycheckProtectionProgram">
        <link:definition>017 - Disclosure - Promissory Note- Paycheck Protection Program</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SubsequentEvents" id="fpay_r_SubsequentEvents">
        <link:definition>018 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy" id="fpay_r_AccountingPoliciesByPolicy">
        <link:definition>019 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables" id="fpay_r_SummaryofSignificantAccountingPoliciesTables">
        <link:definition>020 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LeasesTables" id="fpay_r_LeasesTables">
        <link:definition>021 - Disclosure - Leases (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentTables" id="fpay_r_PropertyandEquipmentTables">
        <link:definition>022 - Disclosure - Property and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" id="fpay_r_PromissoryNotesRelatedPartiesTables">
        <link:definition>023 - Disclosure - Promissory Notes-Related Parties (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" id="fpay_r_LoanPayableUnderCreditAgreementTables">
        <link:definition>024 - Disclosure - Loan Payable Under Credit Agreement (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureTables" id="fpay_r_CapitalStructureTables">
        <link:definition>025 - Disclosure - Capital Structure (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/StockOptionsTables" id="fpay_r_StockOptionsTables">
        <link:definition>026 - Disclosure - Stock Options (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxesTables" id="fpay_r_IncomeTaxesTables">
        <link:definition>027 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/BusinessDetails" id="fpay_r_BusinessDetails">
        <link:definition>028 - Disclosure - Business (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails" id="fpay_r_SummaryofSignificantAccountingPoliciesDetails">
        <link:definition>029 - Disclosure - Summary of Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable" id="fpay_r_ScheduleofaccountsreceivableTable">
        <link:definition>030 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable" id="fpay_r_ScheduleofallowancefordoubtfulaccountsTable">
        <link:definition>031 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of allowance for doubtful accounts</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable" id="fpay_r_ScheduleofnetleasedmerchandiseTable">
        <link:definition>032 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of net leased merchandise</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable" id="fpay_r_ScheduleofleaserevenuesandfeesTable">
        <link:definition>033 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of lease revenues and fees</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable" id="fpay_r_ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable">
        <link:definition>034 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of earnings per share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable" id="fpay_r_ScheduleofbasicanddilutedearningspershareTable">
        <link:definition>035 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails" id="fpay_r_LeasesDetails">
        <link:definition>036 - Disclosure - Leases (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable" id="fpay_r_ScheduleofthefutureminimumannualleasepaymentsTable">
        <link:definition>037 - Disclosure - Leases (Details) - Schedule of the future minimum annual lease payments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable" id="fpay_r_ScheduleofbalancesheetinformationrelatedtoleasesTable">
        <link:definition>038 - Disclosure - Leases (Details) - Schedule of balance sheet information related to leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" id="fpay_r_ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable">
        <link:definition>039 - Disclosure - Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable" id="fpay_r_ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable">
        <link:definition>040 - Disclosure - Leases (Details) - Schedule of supplemental cash flow information related to operating leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable" id="fpay_r_ScheduleofundiscountedoperatingleaseliabilitiesTable">
        <link:definition>041 - Disclosure - Leases (Details) - Schedule of undiscounted operating lease liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable" id="fpay_r_ScheduleofundiscountedfinanceleaseliabilitiesTable">
        <link:definition>042 - Disclosure - Leases (Details) - Schedule of undiscounted finance lease liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentDetails" id="fpay_r_PropertyandEquipmentDetails">
        <link:definition>043 - Disclosure - Property and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable" id="fpay_r_ScheduleofpropertyandequipmentTable">
        <link:definition>044 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" id="fpay_r_PromissoryNotesRelatedPartiesDetails">
        <link:definition>045 - Disclosure - Promissory Notes-Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable" id="fpay_r_ScheduleofamountspayableunderthepromissorynotesTable">
        <link:definition>046 - Disclosure - Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" id="fpay_r_LoanPayableUnderCreditAgreementDetails">
        <link:definition>047 - Disclosure - Loan Payable Under Credit Agreement (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable" id="fpay_r_ScheduleofcovenantrequirementsandflexshoppersactualresultsTable">
        <link:definition>048 - Disclosure - Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails" id="fpay_r_CapitalStructureDetails">
        <link:definition>049 - Disclosure - Capital Structure (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable" id="fpay_r_ScheduleofweightedaveragevaluationTable">
        <link:definition>050 - Disclosure - Capital Structure (Details) - Schedule of weighted average valuation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable" id="fpay_r_ScheduleofoutstandingstockwarrantsTable">
        <link:definition>051 - Disclosure - Capital Structure (Details) - Schedule of outstanding stock warrants</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/StockOptionsDetails" id="fpay_r_StockOptionsDetails">
        <link:definition>052 - Disclosure - Stock Options (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofstockoptionTable" id="fpay_r_ScheduleofstockoptionTable">
        <link:definition>053 - Disclosure - Stock Options (Details) - Schedule of stock option</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7h2hOKUIAIZKwdfiz0MLReR37vIXDui+8Tlf3kbh1FKKKt39OAkalysSXWRgwZ//SPL964to3u/AnT3WHy7Ihk/IumRhMGRSizh2T+iu2se7zaOUs2pYQojA1xhYXmAgED1W4Hz8jC5w==] CSR-->
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" id="fpay_r_ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable">
        <link:definition>054 - Disclosure - Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails" id="fpay_r_IncomeTaxesDetails">
        <link:definition>055 - Disclosure - Income Taxes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable" id="fpay_r_ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable">
        <link:definition>056 - Disclosure - Income Taxes (Details) - Schedule of the benefit for income taxes from continuing operations</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable" id="fpay_r_ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable">
        <link:definition>057 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets and deferred tax liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable" id="fpay_r_ScheduleofincometaxexpensebenefitsTable">
        <link:definition>058 - Disclosure - Income Taxes (Details) - Schedule of income tax expense (benefits)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails" id="fpay_r_ExchangeOfferofWarrantsDetails">
        <link:definition>059 - Disclosure - Exchange Offer of Warrants (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails" id="fpay_r_PromissoryNotePaycheckProtectionProgramDetails">
        <link:definition>060 - Disclosure - Promissory Note- Paycheck Protection Program (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SubsequentEventsDetails" id="fpay_r_SubsequentEventsDetails">
        <link:definition>061 - Disclosure - Subsequent Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2021" schemaLocation="https://xbrl.sec.gov/sic/2021/sic-2021.xsd"/>
  <xs:element name="ScheduleOfAccountsReceivableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAccountsReceivableAbstract"/>
  <xs:element name="ScheduleOfAllowanceForDoubtfulAccountsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
  <xs:element name="ScheduleOfNetLeasedMerchandiseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfNetLeasedMerchandiseAbstract"/>
  <xs:element name="ScheduleOfLeaseRevenuesAndFeesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract"/>
  <xs:element name="ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract"/>
  <xs:element name="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
  <xs:element name="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract"/>
  <xs:element name="ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract"/>
  <xs:element name="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
  <xs:element name="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
  <xs:element name="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfPropertyAndEquipmentAbstract"/>
  <xs:element name="ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract"/>
  <xs:element name="LoanPayableDisclosureAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableDisclosureAbstract"/>
  <xs:element name="ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract"/>
  <xs:element name="ScheduleOfWeightedAverageValuationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfWeightedAverageValuationAbstract"/>
  <xs:element name="ScheduleOfOutstandingStockWarrantsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfOutstandingStockWarrantsAbstract"/>
  <xs:element name="ScheduleOfStockOptionAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfStockOptionAbstract"/>
  <xs:element name="ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract"/>
  <xs:element name="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract"/>
  <xs:element name="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfIncomeTaxExpenseBenefitsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract"/>
  <xs:element name="ExchangeOfferOfWarrantsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExchangeOfferOfWarrantsAbstract"/>
  <xs:element name="PaycheckProtectionProgramAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PaycheckProtectionProgramAbstract"/>
  <xs:element name="NumeratorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_NumeratorAbstract"/>
  <xs:element name="DenominatorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DenominatorAbstract"/>
  <xs:element name="EffectOfDilutiveSecuritiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_EffectOfDilutiveSecuritiesAbstract"/>
  <xs:element name="DeferredTaxAssetsLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeferredTaxAssetsLiabilitiesAbstract"/>
  <xs:element name="CurrentIncomeTaxAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CurrentIncomeTaxAbstract"/>
  <xs:element name="DeferredIncomeTaxAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeferredIncomeTaxAbstract"/>
  <xs:element name="LeaseMerchandise" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandise"/>
  <xs:element name="PromissoryNoteCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNoteCurrent"/>
  <xs:element name="PromissoryNotesToRelatedPartiesNetOfCurrentPortion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
  <xs:element name="PromissoryNoteNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNoteNoncurrent"/>
  <xs:element name="ConvertiblePreferredStockSeries" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertiblePreferredStockSeries"/>
  <xs:element name="ConvertiblePreferredStockSerieTwo" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertiblePreferredStockSerieTwo"/>
  <xs:element name="PreferredStockStatedValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PreferredStockStatedValue"/>
  <xs:element name="LeaseRevenuesAndFeesNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseRevenuesAndFeesNet"/>
  <xs:element name="LeaseMerchandiseSold" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseSold"/>
  <xs:element name="CostOfLeaseRevenuesFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_CostOfLeaseRevenuesFees"/>
  <xs:element name="CostOfMerchandiseSold" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_CostOfMerchandiseSold"/>
  <xs:element name="DeemedDividendFromExchangeOfferOfWarrant" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeemedDividendFromExchangeOfferOfWarrant"/>
  <xs:element name="StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock"/>
  <xs:element name="StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares"/>
  <xs:element name="ExerciseOfWarrantsIntoCommonStock" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExerciseOfWarrantsIntoCommonStock"/>
  <xs:element name="ExchangeOfferOfWarrants" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExchangeOfferOfWarrants"/>
  <xs:element name="ExchangeOfferOfWarrantsShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExchangeOfferOfWarrantsShares"/>
  <xs:element name="ProvisionsForDoubtfulAccounts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ProvisionsForDoubtfulAccounts"/>
  <xs:element name="InterestInKindAddedToPromissoryNotesBalance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_InterestInKindAddedToPromissoryNotesBalance"/>
  <xs:element name="WriteOffOfCapitalizedSoftwareCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_WriteOffOfCapitalizedSoftwareCosts"/>
  <xs:element name="IncreaseDecreaseInLeaseMerchandiseCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_IncreaseDecreaseInLeaseMerchandiseCosts"/>
  <xs:element name="IncreaseDecreaseInLeaseLiability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_IncreaseDecreaseInLeaseLiability"/>
  <xs:element name="ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees"/>
  <xs:element name="DeemedDividendFromExchangeOfferOfWarrants" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeemedDividendFromExchangeOfferOfWarrants"/>
  <xs:element name="ConversionOfPreferredStockToCommonStock" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConversionOfPreferredStockToCommonStock"/>
  <xs:element name="LoanPayableDisclosureTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableDisclosureTextBlock"/>
  <xs:element name="StockOptionsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_StockOptionsTable"/>
  <xs:element name="StockOptionsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_StockOptionsLineItems"/>
  <xs:element name="ExchangeOfferOfWarrantsTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExchangeOfferOfWarrantsTextBlock"/>
  <xs:element name="PaycheckProtectionProgramTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PaycheckProtectionProgramTextBlock"/>
  <xs:element name="LessorAccountingPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LessorAccountingPolicyTextBlock"/>
  <xs:element name="DataCostsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DataCostsPolicyTextBlock"/>
  <xs:element name="MarketingCostsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_MarketingCostsPolicyTextBlock"/>
  <xs:element name="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
  <xs:element name="LeaseMerchandiseTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseTableTextBlock"/>
  <xs:element name="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
  <xs:element name="ScheduleOfUndiscountedOperatingLeaseLiabilities" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities"/>
  <xs:element name="ScheduleOfUndiscountedFinanceLeaseLiabilities" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
  <xs:element name="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
  <xs:element name="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
  <xs:element name="ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock"/>
  <xs:element name="AllowanceForDoubtfulAccountReceivable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_AllowanceForDoubtfulAccountReceivable"/>
  <xs:element name="LeaseMerchandiseAtCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseAtCost"/>
  <xs:element name="AccumulatedDepreciation" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_AccumulatedDepreciation"/>
  <xs:element name="ImpairmentReserve" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ImpairmentReserve"/>
  <xs:element name="LeaseMerchandiseNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseNet"/>
  <xs:element name="LeaseRevenuesAndFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseRevenuesAndFees"/>
  <xs:element name="NetIncomeloss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetIncomeloss"/>
  <xs:element name="ConvertibleSeries2PreferredShareDividends" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertibleSeries2PreferredShareDividends"/>
  <xs:element name="NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock"/>
  <xs:element name="DeemedDividendFromExchangeWarrants" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeemedDividendFromExchangeWarrants"/>
  <xs:element name="NumeratorForBasicAndDilutedEPS" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NumeratorForBasicAndDilutedEPS"/>
  <xs:element name="WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib"/>
  <xs:element name="CommonStockOptionsinShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockOptionsinShares"/>
  <xs:element name="CommonStockWarrantsinShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockWarrantsinShares"/>
  <xs:element name="DenominatorForBasicAndDilutedEPSWeightedAverageShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares"/>
  <xs:element name="LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter"/>
  <xs:element name="LesseeOperatingLeaseLiabilityPaymentsTotal" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal"/>
  <xs:element name="BalanceSheetClassification" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BalanceSheetClassification"/>
  <xs:element name="BalanceSheetClassificationOne" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BalanceSheetClassificationOne"/>
  <xs:element name="TotalLeaseAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_TotalLeaseAssets"/>
  <xs:element name="BalanceSheetClassificationTwo" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BalanceSheetClassificationTwo"/>
  <xs:element name="OperatingLeaseLiabilityCurrentPortion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseLiabilityCurrentPortion"/>
  <xs:element name="BalanceSheetClassificationThree" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BalanceSheetClassificationThree"/>
  <xs:element name="FinanceLeaseLiabilityCurrentPortion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_FinanceLeaseLiabilityCurrentPortion"/>
  <xs:element name="BalanceSheetClassificationFour" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BalanceSheetClassificationFour"/>
  <xs:element name="BalanceSheetClassificationsFive" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BalanceSheetClassificationsFive"/>
  <xs:element name="FinanceLeaseLiabilityNetOfCurrentPortion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_FinanceLeaseLiabilityNetOfCurrentPortion"/>
  <xs:element name="TotalLeaseLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_TotalLeaseLiabilities"/>
  <xs:element name="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"/>
  <xs:element name="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems"/>
  <xs:element name="FinanceLeasePrincipalPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_FinanceLeasePrincipalPayment"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDueInTwoYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDueInThreeYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDueInFourYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDueInFiveYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDueInSixYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDueThereafter" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter"/>
  <xs:element name="OperatingLeaseFutureMinimumPaymentsDue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseFutureMinimumPaymentsDue"/>
  <xs:element name="Interest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_Interest"/>
  <xs:element name="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable"/>
  <xs:element name="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems"/>
  <xs:element name="TotalUndiscountedCashFlowsOperatingLeaseLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities"/>
  <xs:element name="OperatingLeaseInterestExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeaseInterestExpenses"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems"/>
  <xs:element name="EquityBookValueNotLessThan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_EquityBookValueNotLessThan"/>
  <xs:element name="LiquidityGreaterThanAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LiquidityGreaterThanAmount"/>
  <xs:element name="CapitalStructureDetailsScheduleofweightedaveragevaluationTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable"/>
  <xs:element name="CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems"/>
  <xs:element name="WarrantsGranted" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantsGranted"/>
  <xs:element name="IssuanceOfSharesAndWarrantsInEauityRaiseValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue"/>
  <xs:element name="ExercisePriceDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExercisePriceDomain"/>
  <xs:element name="SeriesTwoPreferredStockWarrantsOutstanding" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeriesTwoPreferredStockWarrantsOutstanding"/>
  <xs:element name="WarrantWeightedAverageRemainingContractualTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantWeightedAverageRemainingContractualTerm"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1"/>
  <xs:element name="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"/>
  <xs:element name="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems"/>
  <xs:element name="BenefitIncomeOther" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_BenefitIncomeOther"/>
  <xs:element name="DeferredTaxAssetsTaxRightOfUseAsset" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeferredTaxAssetsTaxRightOfUseAsset"/>
  <xs:element name="DeferredTaxOther" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeferredTaxOther"/>
  <xs:element name="BusinessDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_BusinessDetailsTable"/>
  <xs:element name="BusinessDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BusinessDetailsLineItems"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
  <xs:element name="AccountsReceivableChargedOffAgainstAllowance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_AccountsReceivableChargedOffAgainstAllowance"/>
  <xs:element name="ProvisionForBadDebt" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ProvisionForBadDebt"/>
  <xs:element name="InterestExpenseDebtIncludingAmortization" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_InterestExpenseDebtIncludingAmortization"/>
  <xs:element name="CapitalizedDataCostsAmortizationExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_CapitalizedDataCostsAmortizationExpense"/>
  <xs:element name="LargestBenefitPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LargestBenefitPercentage"/>
  <xs:element name="OperatingLeasesRentExpenseMonthlyRent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeasesRentExpenseMonthlyRent"/>
  <xs:element name="TermOfLease" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TermOfLease"/>
  <xs:element name="ConversionOfStockOptionsIntoCommonStock" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConversionOfStockOptionsIntoCommonStock"/>
  <xs:element name="OperatingLeasesRentExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeasesRentExpense"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesRelatedPartiesDetailsLineItems"/>
  <xs:element name="BearInterestRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="fpay_BearInterestRate"/>
  <xs:element name="PrincipalAccruedUnpaidInterestoutstanding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PrincipalAccruedUnpaidInterestoutstanding"/>
  <xs:element name="DescriptionOfNotesAmendedAndRestated" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DescriptionOfNotesAmendedAndRestated"/>
  <xs:element name="DebtInstrumentMaturityTerm" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DebtInstrumentMaturityTerm"/>
  <xs:element name="AgreementDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AgreementDomain"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
  <xs:element name="InterestExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_InterestExpenses"/>
  <xs:element name="OutstandingBalanceUnderCreditAgreement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OutstandingBalanceUnderCreditAgreement"/>
  <xs:element name="CapitalStructureDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_CapitalStructureDetailsTable"/>
  <xs:element name="CapitalStructureDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CapitalStructureDetailsLineItems"/>
  <xs:element name="PreferredStockDesignated" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="fpay_PreferredStockDesignated"/>
  <xs:element name="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
  <xs:element name="AdditionalProceedsFromIssuanceOrSaleOfEquity" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity"/>
  <xs:element name="PreferredStockStatedValuePerShare" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PreferredStockStatedValuePerShare"/>
  <xs:element name="ConvertiblePreferredStockTermOfConversionDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertiblePreferredStockTermOfConversionDescription"/>
  <xs:element name="CommonStockShareAuthorized" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockShareAuthorized"/>
  <xs:element name="CommonStockParOrStatedPerShareValue" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockParOrStatedPerShareValue"/>
  <xs:element name="WarrantsExercisableForSharesOfCommonStock" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantsExercisableForSharesOfCommonStock"/>
  <xs:element name="WarrantExercisePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantExercisePrice"/>
  <xs:element name="DescriptionOfWarrantsExpiration" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DescriptionOfWarrantsExpiration"/>
  <xs:element name="WarrantDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantDescription"/>
  <xs:element name="ProceedsFromIssuancesOfWarrants" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ProceedsFromIssuancesOfWarrants"/>
  <xs:element name="WarrantsExpirationPeriod" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantsExpirationPeriod"/>
  <xs:element name="ValuationExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ValuationExpenses"/>
  <xs:element name="WeightedAverageGrantDateFairValue" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="fpay_WeightedAverageGrantDateFairValue"/>
  <xs:element name="WarrantConvertibleIntoCommonStock" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantConvertibleIntoCommonStock"/>
  <xs:element name="StockOptionsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_StockOptionsDetailsTable"/>
  <xs:element name="StockOptionsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_StockOptionsDetailsLineItems"/>
  <xs:element name="PlanVestOverPeriodDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PlanVestOverPeriodDescription"/>
  <xs:element name="IssueanceOfShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_IssueanceOfShares"/>
  <xs:element name="WarrantOffered" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantOffered"/>
  <xs:element name="DeemedDividend" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeemedDividend"/>
  <xs:element name="PromissoryNotePaycheckProtectionProgramDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable"/>
  <xs:element name="PromissoryNotePaycheckProtectionProgramDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems"/>
  <xs:element name="promissoryNoteIssued" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_promissoryNoteIssued"/>
  <xs:element name="promissoryNoteForgiveness" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_promissoryNoteForgiveness"/>
  <xs:element name="AgreementAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="fpay_AgreementAxis"/>
  <xs:element name="ExercisePriceAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="fpay_ExercisePriceAxis"/>
  <xs:element name="ActualPositionMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ActualPositionMember"/>
  <xs:element name="AprilThirtyTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AprilThirtyTwentyTwentyMember"/>
  <xs:element name="AprilThirtyTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AprilThirtyTwentyTwentyOneMember"/>
  <xs:element name="AugustThirtyFirstTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AugustThirtyFirstTwentyTwentyMember"/>
  <xs:element name="AugustThirtyFirstTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AugustThirtyFirstTwentyTwentyOneMember"/>
  <xs:element name="CommonStockOptionsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockOptionsMember"/>
  <xs:element name="ComputersAndSoftwareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ComputersAndSoftwareMember"/>
  <xs:element name="ConsultingAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConsultingAgreementMember"/>
  <xs:element name="ConvertiblePreferredStockSeriesTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertiblePreferredStockSeriesTwoMember"/>
  <xs:element name="ConvertibleSeriesTwoPreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertibleSeriesTwoPreferredStockMember"/>
  <xs:element name="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
  <xs:element name="CreditAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CreditAgreementMember"/>
  <xs:element name="CurrentLeaseLiabilitiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CurrentLeaseLiabilitiesMember"/>
  <xs:element name="DecemberThirtyFirstTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DecemberThirtyFirstTwentyTwentyMember"/>
  <xs:element name="FebruaryTwentyNineTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FebruaryTwentyNineTwentyTwentyMember"/>
  <xs:element name="FebruaryTwentyNineTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FebruaryTwentyNineTwentyTwentyOneMember"/>
  <xs:element name="FinanceLeasesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FinanceLeasesMember"/>
  <xs:element name="FlexLendingLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FlexLendingLLCMember"/>
  <xs:element name="JanuaryThirtyFirstTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_JanuaryThirtyFirstTwentyTwentyMember"/>
  <xs:element name="JanuaryThirtyFirstTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_JanuaryThirtyFirstTwentyTwentyOneMember"/>
  <xs:element name="JulyThirtyFirstTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_JulyThirtyFirstTwentyTwentyMember"/>
  <xs:element name="JulyThirtyFirstTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_JulyThirtyFirstTwentyTwentyOneMember"/>
  <xs:element name="JuneThirtyTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_JuneThirtyTwentyTwentyMember"/>
  <xs:element name="JuneThirtyTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_JuneThirtyTwentyTwentyOneMember"/>
  <xs:element name="LongTermLeaseLiabilitiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LongTermLeaseLiabilitiesMember"/>
  <xs:element name="MarchThirtyOneTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_MarchThirtyOneTwentyTwentyMember"/>
  <xs:element name="MarchThirtyOneTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_MarchThirtyOneTwentyTwentyOneMember"/>
  <xs:element name="MayThirtyFirstTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_MayThirtyFirstTwentyTwentyMember"/>
  <xs:element name="MayThirtyFirstTwentyTwentyOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_MayThirtyFirstTwentyTwentyOneMember"/>
  <xs:element name="NovemberThirtyTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_NovemberThirtyTwentyTwentyMember"/>
  <xs:element name="NrnsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_NrnsMember"/>
  <xs:element name="OctoberThirtyFirstTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OctoberThirtyFirstTwentyTwentyMember"/>
  <xs:element name="OmnibusEquityCompensationPlanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OmnibusEquityCompensationPlanMember"/>
  <xs:element name="OneCommaTwoFiveZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OneCommaTwoFiveZeroMember"/>
  <xs:element name="OnePointFiveFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointFiveFourMember"/>
  <xs:element name="OnePointFourZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointFourZeroMember"/>
  <xs:element name="OnePointNineFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointNineFiveMember"/>
  <xs:element name="OnePointNineOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointNineOneMember"/>
  <xs:element name="OnePointSevenFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSevenFourMember"/>
  <xs:element name="OnePointSevenSixMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSevenSixMember"/>
  <xs:element name="OnePointSixEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSixEightMember"/>
  <xs:element name="OnePointSixNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSixNineMember"/>
  <xs:element name="OnePointSixTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSixTwoMember"/>
  <xs:element name="OnePointThreeFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointThreeFourMember"/>
  <xs:element name="OnePointTwoFiveTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointTwoFiveTwoMember"/>
  <xs:element name="OnePointsTwoFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointsTwoFiveMember"/>
  <xs:element name="OperatingLeasesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeasesMember"/>
  <xs:element name="PromissoryNotesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesMember"/>
  <xs:element name="RequiredCovenantMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_RequiredCovenantMember"/>
  <xs:element name="SeptemberThirtyTwentyTwentyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeptemberThirtyTwentyTwentyMember"/>
  <xs:element name="SeriesConvertiblePreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeriesConvertiblePreferredStockMember"/>
  <xs:element name="SeriesConvertiblePreferredStockOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeriesConvertiblePreferredStockOneMember"/>
  <xs:element name="SeriesOneConvertiblePreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeriesOneConvertiblePreferredStockMember"/>
  <xs:element name="ThreePointEightNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointEightNineMember"/>
  <xs:element name="ThreePointOneSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointOneSevenMember"/>
  <xs:element name="ThreePointTwoSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointTwoSevenMember"/>
  <xs:element name="ThreePointZeroNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointZeroNineMember"/>
  <xs:element name="TwoPointEightNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointEightNineMember"/>
  <xs:element name="TwoPointFiveSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFiveSevenMember"/>
  <xs:element name="TwoPointFiveThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFiveThreeMember"/>
  <xs:element name="TwoPointFiveZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFiveZeroMember"/>
  <xs:element name="TwoPointFourFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFourFiveMember"/>
  <xs:element name="TwoPointNineSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointNineSevenMember"/>
  <xs:element name="TwoPointNineThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointNineThreeMember"/>
  <xs:element name="TwoPointSevenEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointSevenEightMember"/>
  <xs:element name="TwoPointSevenNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointSevenNineMember"/>
  <xs:element name="TwoPointZeroEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointZeroEightMember"/>
  <xs:element name="TwoPointZeroOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointZeroOneMember"/>
  <xs:element name="TwoPointZeroZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointZeroZeroMember"/>
  <xs:element name="WebsiteAndInternalUseSoftwareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WebsiteAndInternalUseSoftwareMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>13
<FILENAME>fpay-20211231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 30 17:25:14 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedBalanceSheet" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedIncomeStatement" roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedCashFlow" roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow"/>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandise" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandise"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="fpay_LeaseMerchandise" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssets" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_NotesPayableCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteCurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="fpay_PromissoryNoteCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherShortTermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OtherShortTermBorrowings" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LongTermLoansPayable" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteNoncurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="fpay_PromissoryNoteNoncurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_AccruedIncomeTaxesNoncurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSeries" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeries"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="fpay_ConvertiblePreferredStockSeries" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSerieTwo" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSerieTwo"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="fpay_ConvertiblePreferredStockSerieTwo" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFeesNet" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Revenues" xlink:to="fpay_LeaseRevenuesAndFeesNet" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseSold"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Revenues" xlink:to="fpay_LeaseMerchandiseSold" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpenses"/>
    <loc xlink:type="locator" xlink:label="fpay_CostOfLeaseRevenuesFees" xlink:href="fpay-20211231.xsd#fpay_CostOfLeaseRevenuesFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="fpay_CostOfLeaseRevenuesFees" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_CostOfMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_CostOfMerchandiseSold"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="fpay_CostOfMerchandiseSold" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MarketingExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_MarketingExpense" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LaborAndRelatedExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_LaborAndRelatedExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherGeneralExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_OtherGeneralExpense" order="5" weight="1"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7h2hOKUIAIZKwdfiz0MLReR37vIXDui+8Tlf3kbh1FKKKt39OAkalysSXWRgwZ//SPL964to3u/AnT3WHy7Ihk/IumRhMGRSizh2T+iu2sez4cfZVQdW9LejBpBJvwx/WC+1ui2whEHw==] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_OperatingIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_InterestExpense" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrant" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="3" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_OtherDepreciationAndAmortization" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ShareBasedCompensation" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:href="fpay-20211231.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_WriteOffOfCapitalizedSoftwareCosts" xlink:href="fpay-20211231.xsd#fpay_WriteOffOfCapitalizedSoftwareCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_WriteOffOfCapitalizedSoftwareCosts" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="10" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="11" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="12" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_ProvisionsForDoubtfulAccounts" xlink:href="fpay-20211231.xsd#fpay_ProvisionsForDoubtfulAccounts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_ProvisionsForDoubtfulAccounts" order="13" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="14" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="15" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="16" weight="-1"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseMerchandiseCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" order="17" weight="-1"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_IncreaseDecreaseInLeaseLiability" order="18" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfOtherDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfOtherDebt" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfBankDebt" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="3" weight="1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>14
<FILENAME>fpay-20211231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 30 17:25:14 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedBalanceSheet" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedIncomeStatement" roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ShareholdersEquityType2or3" roleURI="http://anchorfundingservices.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedCashFlow" roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_Business" roleURI="http://anchorfundingservices.com/role/Business"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SummaryofSignificantAccountingPolicies" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_Leases" roleURI="http://anchorfundingservices.com/role/Leases"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PropertyandEquipment" roleURI="http://anchorfundingservices.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotesRelatedParties" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LoanPayableUnderCreditAgreement" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_CapitalStructure" roleURI="http://anchorfundingservices.com/role/CapitalStructure"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_StockOptions" roleURI="http://anchorfundingservices.com/role/StockOptions"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_IncomeTaxes" roleURI="http://anchorfundingservices.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ExchangeOfferofWarrants" roleURI="http://anchorfundingservices.com/role/ExchangeOfferofWarrants"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ContingenciesandOtherUncertainties" roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotePaycheckProtectionProgram" roleURI="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SubsequentEvents" roleURI="http://anchorfundingservices.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_AccountingPoliciesByPolicy" roleURI="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LeasesTables" roleURI="http://anchorfundingservices.com/role/LeasesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PropertyandEquipmentTables" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotesRelatedPartiesTables" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LoanPayableUnderCreditAgreementTables" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_CapitalStructureTables" roleURI="http://anchorfundingservices.com/role/CapitalStructureTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_StockOptionsTables" roleURI="http://anchorfundingservices.com/role/StockOptionsTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_IncomeTaxesTables" roleURI="http://anchorfundingservices.com/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofaccountsreceivableTable" roleURI="http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofallowancefordoubtfulaccountsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofnetleasedmerchandiseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofleaserevenuesandfeesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable" roleURI="http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofbasicanddilutedearningspershareTable" roleURI="http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofthefutureminimumannualleasepaymentsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofbalancesheetinformationrelatedtoleasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" roleURI="http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofundiscountedoperatingleaseliabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofundiscountedfinanceleaseliabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofpropertyandequipmentTable" roleURI="http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofamountspayableunderthepromissorynotesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofcovenantrequirementsandflexshoppersactualresultsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofweightedaveragevaluationTable" roleURI="http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofoutstandingstockwarrantsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofstockoptionTable" roleURI="http://anchorfundingservices.com/role/ScheduleofstockoptionTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" roleURI="http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofincometaxexpensebenefitsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_BusinessDetails" roleURI="http://anchorfundingservices.com/role/BusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LeasesDetails" roleURI="http://anchorfundingservices.com/role/LeasesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PropertyandEquipmentDetails" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotesRelatedPartiesDetails" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LoanPayableUnderCreditAgreementDetails" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_CapitalStructureDetails" roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_StockOptionsDetails" roleURI="http://anchorfundingservices.com/role/StockOptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_IncomeTaxesDetails" roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ExchangeOfferofWarrantsDetails" roleURI="http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotePaycheckProtectionProgramDetails" roleURI="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SubsequentEventsDetails" roleURI="http://anchorfundingservices.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#DocumentAndEntityInformation" roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation"/>
  <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"/>
  <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"/>
  <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"/>
  <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"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_AssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashEquivalentsAtCarryingValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandise" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandise"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="fpay_LeaseMerchandise" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OtherAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_Assets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_NotesPayableCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteCurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_PromissoryNoteCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherShortTermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherShortTermBorrowings" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LongTermLoansPayable" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteNoncurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_PromissoryNoteNoncurrent" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedIncomeTaxesNoncurrent" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_Liabilities" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSeries" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="fpay_ConvertiblePreferredStockSeries" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSerieTwo" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSerieTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="fpay_ConvertiblePreferredStockSerieTwo" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="fpay_SeriesConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="fpay_SeriesConvertiblePreferredStockOneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentCarryingAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockStatedValue" xlink:href="fpay-20211231.xsd#fpay_PreferredStockStatedValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_PreferredStockStatedValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockLiquidationPreference" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockLiquidationPreference"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockLiquidationPreference" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenuesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_RevenuesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFeesNet" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="fpay_LeaseRevenuesAndFeesNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseSold"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="fpay_LeaseMerchandiseSold" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_Revenues" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CostOfLeaseRevenuesFees" xlink:href="fpay-20211231.xsd#fpay_CostOfLeaseRevenuesFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="fpay_CostOfLeaseRevenuesFees" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CostOfMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_CostOfMerchandiseSold"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="fpay_CostOfMerchandiseSold" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MarketingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_MarketingExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LaborAndRelatedExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_LaborAndRelatedExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherGeneralExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_OtherGeneralExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostsAndExpenses" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_InterestExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetIncomeLoss" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrant" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareBasicAndDilutedAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="fpay_SeriesConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="fpay_SeriesConvertiblePreferredStockOneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_RetainedEarningsMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" xlink:href="fpay-20211231.xsd#fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExerciseOfWarrantsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_ExerciseOfWarrantsIntoCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_ExerciseOfWarrantsIntoCommonStock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrants" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_ExchangeOfferOfWarrants" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsShares" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_ExchangeOfferOfWarrantsShares" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" order="14" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherDepreciationAndAmortization" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ProvisionsForDoubtfulAccounts" xlink:href="fpay-20211231.xsd#fpay_ProvisionsForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="fpay_ProvisionsForDoubtfulAccounts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:href="fpay-20211231.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WriteOffOfCapitalizedSoftwareCosts" xlink:href="fpay-20211231.xsd#fpay_WriteOffOfCapitalizedSoftwareCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="fpay_WriteOffOfCapitalizedSoftwareCosts" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseMerchandiseCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="fpay_IncreaseDecreaseInLeaseLiability" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfOtherDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfOtherDebt" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfBankDebt" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrants" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrants" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConversionOfPreferredStockToCommonStock" xlink:href="fpay-20211231.xsd#fpay_ConversionOfPreferredStockToCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="fpay_ConversionOfPreferredStockToCommonStock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business">
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureAbstract" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureTextBlock" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableDisclosureAbstract" xlink:to="fpay_LoanPayableDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptions">
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_StockOptionsLineItems" xlink:to="fpay_StockOptionsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsLineItems" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferofWarrants">
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsTextBlock" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExchangeOfferOfWarrantsAbstract" xlink:to="fpay_ExchangeOfferOfWarrantsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties">
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyDisclosures" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyDisclosures"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="us-gaap_LossContingencyDisclosures" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram">
    <loc xlink:type="locator" xlink:label="fpay_PaycheckProtectionProgramAbstract" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_PaycheckProtectionProgramTextBlock" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PaycheckProtectionProgramAbstract" xlink:to="fpay_PaycheckProtectionProgramTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConsolidationPolicyTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UseOfEstimates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LessorAccountingPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_LessorAccountingPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_LessorAccountingPolicyTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_LessorLeasesPolicyTextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_DebtPolicyTextBlock" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DataCostsPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_DataCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_DataCostsPolicyTextBlock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_MarketingCostsPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_MarketingCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_MarketingCostsPolicyTextBlock" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="16" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_LeaseMerchandiseTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureAbstract" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableDisclosureAbstract" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAccountsReceivableAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAccountsReceivableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfAccountsReceivableAbstract" xlink:to="us-gaap_AccountsReceivableGross" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable" xlink:href="fpay-20211231.xsd#fpay_AllowanceForDoubtfulAccountReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfAccountsReceivableAbstract" xlink:to="fpay_AllowanceForDoubtfulAccountReceivable" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfAccountsReceivableAbstract" xlink:to="us-gaap_AccountsReceivableNet" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfNetLeasedMerchandiseAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseAtCost" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseAtCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="fpay_LeaseMerchandiseAtCost" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AccumulatedDepreciation" xlink:href="fpay-20211231.xsd#fpay_AccumulatedDepreciation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="fpay_AccumulatedDepreciation" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ImpairmentReserve" xlink:href="fpay-20211231.xsd#fpay_ImpairmentReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="fpay_ImpairmentReserve" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNet" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="fpay_LeaseMerchandiseNet" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfLeaseRevenuesAndFeesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeLoansAndLeases" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestAndFeeIncomeLoansAndLeases"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="us-gaap_InterestAndFeeIncomeLoansAndLeases" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFees" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="fpay_LeaseRevenuesAndFees" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable">
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsMember" xlink:href="fpay-20211231.xsd#fpay_CommonStockOptionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="fpay_CommonStockOptionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_WarrantMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_NumeratorAbstract" xlink:href="fpay-20211231.xsd#fpay_NumeratorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="fpay_NumeratorAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomeloss" xlink:href="fpay-20211231.xsd#fpay_NetIncomeloss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_NetIncomeloss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeries2PreferredShareDividends" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeries2PreferredShareDividends"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_ConvertibleSeries2PreferredShareDividends" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" xlink:href="fpay-20211231.xsd#fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeWarrants" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_DeemedDividendFromExchangeWarrants" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NumeratorForBasicAndDilutedEPS" xlink:href="fpay-20211231.xsd#fpay_NumeratorForBasicAndDilutedEPS"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_NumeratorForBasicAndDilutedEPS" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DenominatorAbstract" xlink:href="fpay-20211231.xsd#fpay_DenominatorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="fpay_DenominatorAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" xlink:href="fpay-20211231.xsd#fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsinShares" xlink:href="fpay-20211231.xsd#fpay_CommonStockOptionsinShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_CommonStockOptionsinShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockWarrantsinShares" xlink:href="fpay-20211231.xsd#fpay_CommonStockWarrantsinShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_CommonStockWarrantsinShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares" xlink:href="fpay-20211231.xsd#fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" xlink:href="fpay-20211231.xsd#fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal" xlink:href="fpay-20211231.xsd#fpay_LesseeOperatingLeaseLiabilityPaymentsTotal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable">
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_FairValueByAssetClassAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CurrentLeaseLiabilitiesMember" xlink:href="fpay-20211231.xsd#fpay_CurrentLeaseLiabilitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="fpay_CurrentLeaseLiabilitiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LongTermLeaseLiabilitiesMember" xlink:href="fpay-20211231.xsd#fpay_LongTermLeaseLiabilitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="fpay_LongTermLeaseLiabilitiesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassification" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassification"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="fpay_BalanceSheetClassification" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationOne" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationOne"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="fpay_BalanceSheetClassificationOne" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TotalLeaseAssets" xlink:href="fpay-20211231.xsd#fpay_TotalLeaseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="fpay_TotalLeaseAssets" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_LiabilitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationTwo" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_BalanceSheetClassificationTwo" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseLiabilityCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseLiabilityCurrentPortion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_OperatingLeaseLiabilityCurrentPortion" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationThree" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_BalanceSheetClassificationThree" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeaseLiabilityCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_FinanceLeaseLiabilityCurrentPortion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_FinanceLeaseLiabilityCurrentPortion" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationFour" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_BalanceSheetClassificationFour" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OtherLongTermDebtNoncurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationsFive" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationsFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_BalanceSheetClassificationsFive" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeaseLiabilityNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_FinanceLeaseLiabilityNetOfCurrentPortion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_FinanceLeaseLiabilityNetOfCurrentPortion" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TotalLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_TotalLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_TotalLeaseLiabilities" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable">
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:to="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesMember" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="fpay_OperatingLeasesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeasesMember" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="fpay_FinanceLeasesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeasePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasePayments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeasePrincipalPayment" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasePrincipalPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="fpay_FinanceLeasePrincipalPayment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDue" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_Interest" xlink:href="fpay-20211231.xsd#fpay_Interest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="fpay_Interest" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="us-gaap_OperatingLeaseLiability" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable">
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7h2hOKUIAIZKwdfiz0MLReR37vIXDui+8Tlf3kbh1FKKKt39OAkalysSXWRgwZ//SPL964to3u/AnT3WHy7Ihk/IumRhMGRSizh2T+iu2se7nuE3zMlecSjbVx+Jwh7X4=] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeasesMember" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="fpay_FinanceLeasesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseInterestExpenses" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseInterestExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="fpay_OperatingLeaseInterestExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_OperatingLeaseLiability" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="srt_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_FurnitureAndFixturesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember" xlink:href="fpay-20211231.xsd#fpay_WebsiteAndInternalUseSoftwareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ComputersAndSoftwareMember" xlink:href="fpay-20211231.xsd#fpay_ComputersAndSoftwareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="fpay_ComputersAndSoftwareMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AssetsNet" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable">
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodFourMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodFourMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentInterest" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LegalEntityAxis" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LegalEntityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:to="dei_LegalEntityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityDomain" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityDomain_0" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_RequiredCovenantMember" xlink:href="fpay-20211231.xsd#fpay_RequiredCovenantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="fpay_RequiredCovenantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ActualPositionMember" xlink:href="fpay-20211231.xsd#fpay_ActualPositionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="fpay_ActualPositionMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityBookValueNotLessThan" xlink:href="fpay-20211231.xsd#fpay_EquityBookValueNotLessThan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="fpay_EquityBookValueNotLessThan" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LiquidityGreaterThanAmount" xlink:href="fpay-20211231.xsd#fpay_LiquidityGreaterThanAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="fpay_LiquidityGreaterThanAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Cash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="us-gaap_Cash" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionRatio1" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable">
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:to="us-gaap_AwardTypeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_WarrantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JanuaryThirtyFirstTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_JanuaryThirtyFirstTwentyTwentyOneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_FebruaryTwentyNineTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_FebruaryTwentyNineTwentyTwentyOneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_MarchThirtyOneTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_MarchThirtyOneTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_MarchThirtyOneTwentyTwentyOneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AprilThirtyTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_AprilThirtyTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_AprilThirtyTwentyTwentyOneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_MayThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_MayThirtyFirstTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_MayThirtyFirstTwentyTwentyOneMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_JuneThirtyTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JuneThirtyTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_JuneThirtyTwentyTwentyOneMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_JulyThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JulyThirtyFirstTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_JulyThirtyFirstTwentyTwentyOneMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AugustThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_AugustThirtyFirstTwentyTwentyOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_AugustThirtyFirstTwentyTwentyOneMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JanuaryThirtyFirstTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_JanuaryThirtyFirstTwentyTwentyMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_FebruaryTwentyNineTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_FebruaryTwentyNineTwentyTwentyMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_MarchThirtyOneTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_MarchThirtyOneTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_MarchThirtyOneTwentyTwentyMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AprilThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_AprilThirtyTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_AprilThirtyTwentyTwentyMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_MayThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_MayThirtyFirstTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_MayThirtyFirstTwentyTwentyMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_JuneThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JuneThirtyTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_JuneThirtyTwentyTwentyMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_JulyThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JulyThirtyFirstTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_JulyThirtyFirstTwentyTwentyMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AugustThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_AugustThirtyFirstTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_AugustThirtyFirstTwentyTwentyMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeptemberThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_SeptemberThirtyTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_SeptemberThirtyTwentyTwentyMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OctoberThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_OctoberThirtyFirstTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_OctoberThirtyFirstTwentyTwentyMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NovemberThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_NovemberThirtyTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_NovemberThirtyTwentyTwentyMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DecemberThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_DecemberThirtyFirstTwentyTwentyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_DecemberThirtyFirstTwentyTwentyMember" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsGranted" xlink:href="fpay-20211231.xsd#fpay_WarrantsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="fpay_WarrantsGranted" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:href="fpay-20211231.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExercisePriceAxis" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="fpay_ExercisePriceAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExercisePriceDomain" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExercisePriceDomain_0" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointTwoFiveTwoMember" xlink:href="fpay-20211231.xsd#fpay_OnePointTwoFiveTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointTwoFiveTwoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointsTwoFiveMember" xlink:href="fpay-20211231.xsd#fpay_OnePointsTwoFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointsTwoFiveMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointThreeFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointThreeFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointThreeFourMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFourZeroMember" xlink:href="fpay-20211231.xsd#fpay_OnePointFourZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointFourZeroMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFiveFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointFiveFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointFiveFourMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixTwoMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointSixTwoMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixEightMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointSixEightMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixNineMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointSixNineMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSevenFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointSevenFourMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenSixMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSevenSixMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointSevenSixMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineOneMember" xlink:href="fpay-20211231.xsd#fpay_OnePointNineOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointNineOneMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineFiveMember" xlink:href="fpay-20211231.xsd#fpay_OnePointNineFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OnePointNineFiveMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroZeroMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointZeroZeroMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroOneMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointZeroOneMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroEightMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointZeroEightMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFourFiveMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFourFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointFourFiveMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveThreeMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointFiveThreeMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveSevenMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointFiveSevenMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveZeroMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointFiveZeroMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenEightMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointSevenEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointSevenEightMember" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenNineMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointSevenNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointSevenNineMember" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointEightNineMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointEightNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointEightNineMember" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineThreeMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointNineThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointNineThreeMember" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineSevenMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointNineSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_TwoPointNineSevenMember" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointZeroNineMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointZeroNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_ThreePointZeroNineMember" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointOneSevenMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointOneSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_ThreePointOneSevenMember" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointEightNineMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointEightNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_ThreePointEightNineMember" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointTwoSevenMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointTwoSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_ThreePointTwoSevenMember" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OneCommaTwoFiveZeroMember" xlink:href="fpay-20211231.xsd#fpay_OneCommaTwoFiveZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_OneCommaTwoFiveZeroMember" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_WarrantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:href="fpay-20211231.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:href="fpay-20211231.xsd#fpay_WarrantWeightedAverageRemainingContractualTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="fpay_WarrantWeightedAverageRemainingContractualTerm" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofstockoptionTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockOptionAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfStockOptionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" order="17" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable">
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:to="srt_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationOtherAdjustments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BenefitIncomeOther" xlink:href="fpay-20211231.xsd#fpay_BenefitIncomeOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="fpay_BenefitIncomeOther" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_OtherTaxExpenseBenefit" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsOther" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesOther" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredTaxAssetsTaxRightOfUseAsset" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxAssetsTaxRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="fpay_DeferredTaxAssetsTaxRightOfUseAsset" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredTaxOther" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="fpay_DeferredTaxOther" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DeferredTaxOther" xlink:to="us-gaap_DeferredTaxAssetsGross" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DeferredTaxOther" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DeferredTaxOther" xlink:to="us-gaap_DeferredTaxAssetsNet" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_CurrentIncomeTaxAbstract" xlink:href="fpay-20211231.xsd#fpay_CurrentIncomeTaxAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:to="fpay_CurrentIncomeTaxAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CurrentIncomeTaxAbstract" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CurrentIncomeTaxAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredIncomeTaxAbstract" xlink:href="fpay-20211231.xsd#fpay_DeferredIncomeTaxAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:to="fpay_DeferredIncomeTaxAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DeferredIncomeTaxAbstract" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DeferredIncomeTaxAbstract" xlink:to="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DeferredIncomeTaxAbstract" xlink:to="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails">
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_BusinessDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsTable" xlink:href="fpay-20211231.xsd#fpay_BusinessDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_BusinessDetailsLineItems" xlink:to="fpay_BusinessDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_BusinessDetailsTable" xlink:to="srt_OwnershipAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain_0" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexLendingLLCMember" xlink:href="fpay-20211231.xsd#fpay_FlexLendingLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_OwnershipDomain" xlink:to="fpay_FlexLendingLLCMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BusinessDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="fpay-20211231.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementMember" xlink:href="fpay-20211231.xsd#fpay_CreditAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="fpay_CreditAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesMember" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="fpay_PromissoryNotesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:href="fpay-20211231.xsd#fpay_AccountsReceivableChargedOffAgainstAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_AccountsReceivableChargedOffAgainstAllowance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ProvisionForBadDebt" xlink:href="fpay-20211231.xsd#fpay_ProvisionForBadDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_ProvisionForBadDebt" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestExpenseDebtIncludingAmortization" xlink:href="fpay-20211231.xsd#fpay_InterestExpenseDebtIncludingAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_InterestExpenseDebtIncludingAmortization" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForSoftware" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForSoftware"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_PaymentsForSoftware" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedContractCostAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CapitalizedContractCostAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedContractCostAmortization" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestCostsCapitalizedAdjustment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense" xlink:href="fpay-20211231.xsd#fpay_CapitalizedDataCostsAmortizationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LargestBenefitPercentage" xlink:href="fpay-20211231.xsd#fpay_LargestBenefitPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_LargestBenefitPercentage" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TermOfLease" xlink:href="fpay-20211231.xsd#fpay_TermOfLease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_TermOfLease" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AreaOfLand" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AreaOfLand"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_AreaOfLand" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_ConversionOfStockOptionsIntoCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForRent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_PaymentsForRent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesRentExpense" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesRentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_OperatingLeasesRentExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_OperatingLeaseCost" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails">
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ChiefFinancialOfficerMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ChiefFinancialOfficerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_ChiefFinancialOfficerMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NrnsMember" xlink:href="fpay-20211231.xsd#fpay_NrnsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="fpay_NrnsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BearInterestRate" xlink:href="fpay-20211231.xsd#fpay_BearInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="fpay_BearInterestRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PrincipalAccruedUnpaidInterestoutstanding" xlink:href="fpay-20211231.xsd#fpay_PrincipalAccruedUnpaidInterestoutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="fpay_PrincipalAccruedUnpaidInterestoutstanding" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="us-gaap_InterestExpenseRelatedParty" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebtExcludingAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseDebtExcludingAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebtExcludingAmortization" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated" xlink:href="fpay-20211231.xsd#fpay_DescriptionOfNotesAmendedAndRestated"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="fpay_DescriptionOfNotesAmendedAndRestated" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DebtInstrumentMaturityTerm" xlink:href="fpay-20211231.xsd#fpay_DebtInstrumentMaturityTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="fpay_DebtInstrumentMaturityTerm" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementAxis" xlink:href="fpay-20211231.xsd#fpay_AgreementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:to="fpay_AgreementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomain" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomain_0" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementMember" xlink:href="fpay-20211231.xsd#fpay_CreditAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_AgreementDomain" xlink:to="fpay_CreditAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_OtherBorrowings" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityDescription" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BearInterestRate" xlink:href="fpay-20211231.xsd#fpay_BearInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_BearInterestRate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPayment" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestExpenses" xlink:href="fpay-20211231.xsd#fpay_InterestExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_InterestExpenses" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OutstandingBalanceUnderCreditAgreement" xlink:href="fpay-20211231.xsd#fpay_OutstandingBalanceUnderCreditAgreement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_OutstandingBalanceUnderCreditAgreement" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails">
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsTable" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_CapitalStructureDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementAxis" xlink:href="fpay-20211231.xsd#fpay_AgreementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="fpay_AgreementAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomain" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomain_0" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConsultingAgreementMember" xlink:href="fpay-20211231.xsd#fpay_ConsultingAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_AgreementDomain" xlink:to="fpay_ConsultingAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeriesTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_PreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_WarrantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockDesignated" xlink:href="fpay-20211231.xsd#fpay_PreferredStockDesignated"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_PreferredStockDesignated" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConversionBasis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockConversionBasis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockConversionBasis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConvertiblePreferredStockTermsOfConversion" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="fpay-20211231.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:href="fpay-20211231.xsd#fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockStatedValuePerShare" xlink:href="fpay-20211231.xsd#fpay_PreferredStockStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_PreferredStockStatedValuePerShare" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CumulativeDividends" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CumulativeDividends"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_CumulativeDividends" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesConverted1" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockTermOfConversionDescription" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockTermOfConversionDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_ConvertiblePreferredStockTermOfConversionDescription" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockShareAuthorized" xlink:href="fpay-20211231.xsd#fpay_CommonStockShareAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_CommonStockShareAuthorized" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockParOrStatedPerShareValue" xlink:href="fpay-20211231.xsd#fpay_CommonStockParOrStatedPerShareValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_CommonStockParOrStatedPerShareValue" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:href="fpay-20211231.xsd#fpay_WarrantsExercisableForSharesOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantsExercisableForSharesOfCommonStock" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantExercisePrice" xlink:href="fpay-20211231.xsd#fpay_WarrantExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantExercisePrice" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DescriptionOfWarrantsExpiration" xlink:href="fpay-20211231.xsd#fpay_DescriptionOfWarrantsExpiration"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_DescriptionOfWarrantsExpiration" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantDescription" xlink:href="fpay-20211231.xsd#fpay_WarrantDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantDescription" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromIssuancesOfWarrants" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromIssuancesOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_ProceedsFromIssuancesOfWarrants" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExpirationPeriod" xlink:href="fpay-20211231.xsd#fpay_WarrantsExpirationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantsExpirationPeriod" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ValuationExpenses" xlink:href="fpay-20211231.xsd#fpay_ValuationExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_ValuationExpenses" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WeightedAverageGrantDateFairValue" xlink:href="fpay-20211231.xsd#fpay_WeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WeightedAverageGrantDateFairValue" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantConvertibleIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_WarrantConvertibleIntoCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantConvertibleIntoCommonStock" order="26" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails">
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="fpay_StockOptionsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_StockOptionsDetailsTable" xlink:to="us-gaap_AwardTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OmnibusEquityCompensationPlanMember" xlink:href="fpay-20211231.xsd#fpay_OmnibusEquityCompensationPlanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_OmnibusEquityCompensationPlanMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PlanVestOverPeriodDescription" xlink:href="fpay-20211231.xsd#fpay_PlanVestOverPeriodDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="fpay_PlanVestOverPeriodDescription" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IssueanceOfShares" xlink:href="fpay-20211231.xsd#fpay_IssueanceOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="fpay_IssueanceOfShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails">
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantOffered" xlink:href="fpay-20211231.xsd#fpay_WarrantOffered"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExchangeOfferOfWarrantsAbstract" xlink:to="fpay_WarrantOffered" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExchangeOfferOfWarrantsAbstract" xlink:to="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividend" xlink:href="fpay-20211231.xsd#fpay_DeemedDividend"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ExchangeOfferOfWarrantsAbstract" xlink:to="fpay_DeemedDividend" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails">
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotePaycheckProtectionProgramDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesMember" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="fpay_PromissoryNotesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentMaturityDateDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_promissoryNoteIssued" xlink:href="fpay-20211231.xsd#fpay_promissoryNoteIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="fpay_promissoryNoteIssued" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_promissoryNoteForgiveness" xlink:href="fpay-20211231.xsd#fpay_promissoryNoteForgiveness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="fpay_promissoryNoteForgiveness" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventDescription" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermPurchaseCommitmentAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermPurchaseCommitmentAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_LongTermPurchaseCommitmentAmount" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressStateOrProvince" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="37" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>15
<FILENAME>fpay-20211231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 30 17:25:14 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <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"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <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&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <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&apos; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpenses"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Income before income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income/ (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net income/(loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net income/ (loss) attributable to common and Series 1 Convertible Preferred shareholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_lbl0" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <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 used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <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 provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">(DECREASE)/ INCREASE IN CASH</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">CASH, beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">CASH, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsAbstract_lbl" xml:lang="en-US">Business Combinations [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAccountsReceivableAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAccountsReceivableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAccountsReceivableAbstract_lbl" xml:lang="en-US">Schedule of accounts receivable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsReceivableAbstract" xlink:to="fpay_ScheduleOfAccountsReceivableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl0" xml:lang="en-US">Ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfNetLeasedMerchandiseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfNetLeasedMerchandiseAbstract_lbl" xml:lang="en-US">Schedule of net leased merchandise [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="fpay_ScheduleOfNetLeasedMerchandiseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfLeaseRevenuesAndFeesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract_lbl" xml:lang="en-US">Schedule of lease revenues and fees [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="fpay_ScheduleOfLeaseRevenuesAndFeesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract_lbl" xml:lang="en-US">Schedule of anti-dilutive securities excluded from computation of earnings per share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract" xlink:to="fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract_lbl" xml:lang="en-US">Schedule of basic and diluted earnings per share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesAbstract_lbl" xml:lang="en-US">Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract_lbl" xml:lang="en-US">Schedule of the future minimum annual lease payments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract_lbl" xml:lang="en-US">Schedule of balance sheet information related to leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract" xlink:to="fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByAssetClassAxis_lbl" xml:lang="en-US">Asset Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueByAssetClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract_lbl" xml:lang="en-US">Schedule of weighted-average discount rate and weighted-average remaining lease term [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract_lbl" xml:lang="en-US">Schedule of supplemental cash flow information related to operating leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of undiscounted operating lease liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of undiscounted finance lease liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfPropertyAndEquipmentAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfPropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfPropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule of property and equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfPropertyAndEquipmentAbstract" xlink:to="fpay_ScheduleOfPropertyAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract_lbl" xml:lang="en-US">Schedule of amounts payable under the promissory notes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:to="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureAbstract" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableDisclosureAbstract_lbl" xml:lang="en-US">Loan Payable Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureAbstract" xlink:to="fpay_LoanPayableDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract_lbl" xml:lang="en-US">Schedule of covenant requirements, and flexshopper&apos;s actual results [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LegalEntityAxis" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LegalEntityAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">Stockholders&apos; Equity Note [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfWeightedAverageValuationAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfWeightedAverageValuationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfWeightedAverageValuationAbstract_lbl" xml:lang="en-US">Schedule of weighted average valuation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfWeightedAverageValuationAbstract" xlink:to="fpay_ScheduleOfWeightedAverageValuationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfOutstandingStockWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfOutstandingStockWarrantsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfOutstandingStockWarrantsAbstract_lbl" xml:lang="en-US">Schedule of outstanding stock warrants [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfOutstandingStockWarrantsAbstract" xlink:to="fpay_ScheduleOfOutstandingStockWarrantsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExercisePriceAxis" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ExercisePriceAxis_lbl" xml:lang="en-US">Exercise Price [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockOptionAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfStockOptionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfStockOptionAbstract_lbl" xml:lang="en-US">Schedule of stock option [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_ScheduleOfStockOptionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Number of options Outstanding beginning (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Number of options Outstanding ending (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average exercise price Outstanding beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Weighted average exercise price Outstanding ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Aggregate intrinsic value Outstanding beginning (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0" xml:lang="en-US">Aggregate intrinsic value Outstanding ending (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract_lbl" xml:lang="en-US">Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract" xlink:to="fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract_lbl" xml:lang="en-US">Schedule of the benefit for income taxes from continuing operations [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of deferred tax assets and deferred tax liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract_lbl" xml:lang="en-US">Schedule of income tax expense (benefits) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:to="fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrantsAbstract_lbl" xml:lang="en-US">Exchange Offer Of Warrants [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsAbstract" xlink:to="fpay_ExchangeOfferOfWarrantsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAbstract_lbl" xml:lang="en-US">Loss Contingency [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="us-gaap_LossContingencyAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PaycheckProtectionProgramAbstract" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PaycheckProtectionProgramAbstract" xlink:to="fpay_PaycheckProtectionProgramAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandise" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandise"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandise_lbl" xml:lang="en-US">Lease merchandise, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandise" xlink:to="fpay_LeaseMerchandise_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">OTHER ASSETS, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued payroll and related taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesPayableCurrent_lbl" xml:lang="en-US">Promissory notes to related parties, net of $1,274 at 2021 and net of $8,276 at 2020 of unamortized issuance costs, including accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl" xml:lang="en-US">Promissory notes to related parties net unamortized issuance costs (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteCurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNoteCurrent_lbl" xml:lang="en-US">Current portion of promissory note &#8211; Paycheck Protection Program, including accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteCurrent" xlink:to="fpay_PromissoryNoteCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherShortTermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherShortTermBorrowings_lbl" xml:lang="en-US">Lease liability - current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherShortTermBorrowings" xlink:to="us-gaap_OtherShortTermBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loan payable under credit agreement to beneficial shareholder, net of $413,076 at 2021 and $61,617 at 2020 of unamortized issuance costs and current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Loan payable unamortized issuance costs and current portion (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl" xml:lang="en-US">Promissory notes to related parties, net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteNoncurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNoteNoncurrent_lbl" xml:lang="en-US">Promissory note &#8211; Paycheck Protection Program, net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteNoncurrent" xlink:to="fpay_PromissoryNoteNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent_lbl" xml:lang="en-US">Accrued payroll and related taxes net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:to="us-gaap_AccruedIncomeTaxesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Deferred income tax liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Lease liabilities net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">STOCKHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSeries" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertiblePreferredStockSeries_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 $5.00 stated value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeries" xlink:to="fpay_ConvertiblePreferredStockSeries_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockStatedValue" xlink:href="fpay-20211231.xsd#fpay_PreferredStockStatedValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PreferredStockStatedValue_lbl" xml:lang="en-US">Convertible preferred stock, stated value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockLiquidationPreference" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockLiquidationPreference"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockLiquidationPreference_lbl" xml:lang="en-US">Convertible preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockLiquidationPreference" xlink:to="us-gaap_PreferredStockLiquidationPreference_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Convertible preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl0" xml:lang="en-US">Preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Convertible preferred stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Convertible preferred stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSerieTwo" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSerieTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertiblePreferredStockSerieTwo_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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSerieTwo" xlink:to="fpay_ConvertiblePreferredStockSerieTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, $0.0001 par value- authorized 40,000,000 shares, issued and outstanding 21,442,278 shares at 2021 and 21,359,945 shares at 2020</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFeesNet" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseRevenuesAndFeesNet_lbl" xml:lang="en-US">Lease revenues and fees, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFeesNet" xlink:to="fpay_LeaseRevenuesAndFeesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseSold_lbl" xml:lang="en-US">Lease merchandise sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseSold" xlink:to="fpay_LeaseMerchandiseSold_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl" xml:lang="en-US">Costs and expenses:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CostOfLeaseRevenuesFees" xlink:href="fpay-20211231.xsd#fpay_CostOfLeaseRevenuesFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CostOfLeaseRevenuesFees_lbl" xml:lang="en-US">Cost of lease revenues, consisting of depreciation and impairment of lease merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfLeaseRevenuesFees" xlink:to="fpay_CostOfLeaseRevenuesFees_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CostOfMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_CostOfMerchandiseSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CostOfMerchandiseSold_lbl" xml:lang="en-US">Cost of lease merchandise sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfMerchandiseSold" xlink:to="fpay_CostOfMerchandiseSold_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MarketingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MarketingExpense_lbl" xml:lang="en-US">Marketing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketingExpense" xlink:to="us-gaap_MarketingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LaborAndRelatedExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LaborAndRelatedExpense_lbl" xml:lang="en-US">Salaries and benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LaborAndRelatedExpense" xlink:to="us-gaap_LaborAndRelatedExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherGeneralExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherGeneralExpense_lbl" xml:lang="en-US">Operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherGeneralExpense" xlink:to="us-gaap_OtherGeneralExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US">Gain on extinguishment of debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl0" xml:lang="en-US">Gain on debt extinguishment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant_lbl" xml:lang="en-US">Deemed dividend from exchange offer of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrant_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl" xml:lang="en-US">Dividends on Series 2 Convertible Preferred Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract_lbl" xml:lang="en-US">Basic and diluted income/(loss) per common share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareBasicAndDilutedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">Basic EPS (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">Diluted EPS (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xml:lang="en-US">WEIGHTED AVERAGE COMMON SHARES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Provision for compensation expense related to stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xml:lang="en-US">Provision for compensation expense related to stock options (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0" xml:lang="en-US">Issuance of warrants in connection with consulting agreements (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_lbl" xml:lang="en-US">Issuance of warrants in connection with consulting agreements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock_lbl" xml:lang="en-US">Exercise of stock options into common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" xlink:to="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" xlink:href="fpay-20211231.xsd#fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares_lbl" xml:lang="en-US">Exercise of stock options into common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" xlink:to="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xml:lang="en-US">Conversion of preferred stock to common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Conversion of preferred stock to common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExerciseOfWarrantsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_ExerciseOfWarrantsIntoCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ExerciseOfWarrantsIntoCommonStock_lbl" xml:lang="en-US">Exercise of warrants into common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExerciseOfWarrantsIntoCommonStock" xlink:to="fpay_ExerciseOfWarrantsIntoCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Exercise of warrants into common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrants" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ExchangeOfferOfWarrants_lbl" xml:lang="en-US">Exchange offer of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrants" xlink:to="fpay_ExchangeOfferOfWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsShares" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ExchangeOfferOfWarrantsShares_lbl" xml:lang="en-US">Exchange offer of warrants (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsShares" xlink:to="fpay_ExchangeOfferOfWarrantsShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net income/(loss) to net cash used in operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet_lbl" xml:lang="en-US">Depreciation and impairment of lease merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherDepreciationAndAmortization_lbl" xml:lang="en-US">Other depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDepreciationAndAmortization" xlink:to="us-gaap_OtherDepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfFinancingCosts_lbl" xml:lang="en-US">Amortization of debt issuance cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="us-gaap_AmortizationOfFinancingCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Compensation expense related to issuance of stock options and warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:href="fpay-20211231.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl" xml:lang="en-US">Interest in kind added to promissory notes balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WriteOffOfCapitalizedSoftwareCosts" xlink:href="fpay-20211231.xsd#fpay_WriteOffOfCapitalizedSoftwareCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WriteOffOfCapitalizedSoftwareCosts_lbl" xml:lang="en-US">Write off of capitalized software costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WriteOffOfCapitalizedSoftwareCosts" xlink:to="fpay_WriteOffOfCapitalizedSoftwareCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl" xml:lang="en-US">Security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xml:lang="en-US">Accrued payroll and related taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US">Accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl" xml:lang="en-US">Proceeds from loan payable under credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees_lbl" xml:lang="en-US">Proceeds from promissory notes- Paycheck Protection Program, net of fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:to="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl" xml:lang="en-US">Proceeds from exercise of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental cash flow information:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Interest paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrants" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrants_lbl" xml:lang="en-US">Deemed dividend from exchange offer of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOfferOfWarrants" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConversionOfPreferredStockToCommonStock" xlink:href="fpay-20211231.xsd#fpay_ConversionOfPreferredStockToCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConversionOfPreferredStockToCommonStock_lbl" xml:lang="en-US">Conversion of preferred stock to common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfPreferredStockToCommonStock" xlink:to="fpay_ConversionOfPreferredStockToCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense including amortization of debt issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ProvisionsForDoubtfulAccounts" xlink:href="fpay-20211231.xsd#fpay_ProvisionsForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_ProvisionsForDoubtfulAccounts_lbl" xml:lang="en-US">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProvisionsForDoubtfulAccounts" xlink:to="fpay_ProvisionsForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseMerchandiseCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandiseCosts_lbl" xml:lang="en-US">Lease merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandiseCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_IncreaseDecreaseInLeaseLiability_lbl" xml:lang="en-US">Lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseLiability" xlink:to="fpay_IncreaseDecreaseInLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <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 and data costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfOtherDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfOtherDebt_lbl" xml:lang="en-US">Repayment of loan payable under credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl" xml:lang="en-US">Repayment of installment loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl" xml:lang="en-US">Debt issuance related costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeriesConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesConvertiblePreferredStockMember" xlink:to="fpay_SeriesConvertiblePreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesConvertiblePreferredStockOneMember" xlink:to="fpay_SeriesConvertiblePreferredStockOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Accumulated Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US">BUSINESS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableGross_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="us-gaap_AccountsReceivableGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNet_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl" xml:lang="en-US">Schedule of net leased merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseAtCost" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseAtCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseAtCost_lbl" xml:lang="en-US">Lease merchandise at cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseAtCost" xlink:to="fpay_LeaseMerchandiseAtCost_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNet" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseNet_lbl" xml:lang="en-US">Lease merchandise, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNet" xlink:to="fpay_LeaseMerchandiseNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of lease revenues and fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeLoansAndLeases" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestAndFeeIncomeLoansAndLeases"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndFeeIncomeLoansAndLeases_lbl" xml:lang="en-US">Lease billings and accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeLoansAndLeases" xlink:to="us-gaap_InterestAndFeeIncomeLoansAndLeases_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFees" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseRevenuesAndFees_lbl" xml:lang="en-US">Lease revenues and fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFees" xlink:to="fpay_LeaseRevenuesAndFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl" xml:lang="en-US">Schedule of anti-dilutive securities excluded from computation of earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive securities excluded from computation of earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of basic and diluted earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NumeratorAbstract" xlink:href="fpay-20211231.xsd#fpay_NumeratorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NumeratorAbstract_lbl" xml:lang="en-US">Numerator</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_NumeratorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomeloss" xlink:href="fpay-20211231.xsd#fpay_NetIncomeloss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetIncomeloss_lbl" xml:lang="en-US">Net income/(loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomeloss" xlink:to="fpay_NetIncomeloss_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeries2PreferredShareDividends" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeries2PreferredShareDividends"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertibleSeries2PreferredShareDividends_lbl" xml:lang="en-US">Convertible Series 2 Preferred Share dividends</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeries2PreferredShareDividends" xlink:to="fpay_ConvertibleSeries2PreferredShareDividends_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" xlink:href="fpay-20211231.xsd#fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock_lbl" xml:lang="en-US">Net income/(loss) attributable to common and Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" xlink:to="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividendFromExchangeWarrants" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeemedDividendFromExchangeWarrants_lbl" xml:lang="en-US">Deemed dividend from exchange offer of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeWarrants" xlink:to="fpay_DeemedDividendFromExchangeWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl" xml:lang="en-US">Convertible Series 2 Preferred Share dividends attributable to Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net income attributable to Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NumeratorForBasicAndDilutedEPS" xlink:href="fpay-20211231.xsd#fpay_NumeratorForBasicAndDilutedEPS"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NumeratorForBasicAndDilutedEPS_lbl" xml:lang="en-US">Net income/(loss) attributable to common shares - Numerator for basic and diluted EPS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumeratorForBasicAndDilutedEPS" xlink:to="fpay_NumeratorForBasicAndDilutedEPS_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DenominatorAbstract" xlink:href="fpay-20211231.xsd#fpay_DenominatorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DenominatorAbstract_lbl" xml:lang="en-US">Denominator</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_DenominatorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" xlink:href="fpay-20211231.xsd#fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib_lbl" xml:lang="en-US">Weighted average of common shares outstanding- Denominator for basic EPS (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" xlink:to="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EffectOfDilutiveSecuritiesAbstract" xlink:href="fpay-20211231.xsd#fpay_EffectOfDilutiveSecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_EffectOfDilutiveSecuritiesAbstract_lbl" xml:lang="en-US">Effect of dilutive securities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EffectOfDilutiveSecuritiesAbstract" xlink:to="fpay_EffectOfDilutiveSecuritiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsinShares" xlink:href="fpay-20211231.xsd#fpay_CommonStockOptionsinShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockOptionsinShares_lbl" xml:lang="en-US">Common stock options (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsinShares" xlink:to="fpay_CommonStockOptionsinShares_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockWarrantsinShares" xlink:href="fpay-20211231.xsd#fpay_CommonStockWarrantsinShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockWarrantsinShares_lbl" xml:lang="en-US">Common stock warrants (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockWarrantsinShares" xlink:to="fpay_CommonStockWarrantsinShares_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares" xlink:href="fpay-20211231.xsd#fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares_lbl" xml:lang="en-US">Denominator for diluted EPS &#8211; adjusted weighted average shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares" xlink:to="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">LEASES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of the future minimum annual lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" xlink:href="fpay-20211231.xsd#fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter_lbl" xml:lang="en-US">Thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal" xlink:href="fpay-20211231.xsd#fpay_LesseeOperatingLeaseLiabilityPaymentsTotal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of balance sheet information related to leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassification" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassification"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BalanceSheetClassification_lbl" xml:lang="en-US">Balance Sheet Classification, Operating Lease Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassification" xlink:to="fpay_BalanceSheetClassification_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating Lease Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationOne" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationOne"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BalanceSheetClassificationOne_lbl" xml:lang="en-US">Balance Sheet Classification, Finance Lease Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationOne" xlink:to="fpay_BalanceSheetClassificationOne_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset_lbl" xml:lang="en-US">Finance Lease Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TotalLeaseAssets" xlink:href="fpay-20211231.xsd#fpay_TotalLeaseAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TotalLeaseAssets_lbl" xml:lang="en-US">Total Lease Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseAssets" xlink:to="fpay_TotalLeaseAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationTwo" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BalanceSheetClassificationTwo_lbl" xml:lang="en-US">Balance Sheet Classification, Operating Lease Liability - current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationTwo" xlink:to="fpay_BalanceSheetClassificationTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseLiabilityCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseLiabilityCurrentPortion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseLiabilityCurrentPortion_lbl" xml:lang="en-US">Operating Lease Liability - current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseLiabilityCurrentPortion" xlink:to="fpay_OperatingLeaseLiabilityCurrentPortion_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationThree" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BalanceSheetClassificationThree_lbl" xml:lang="en-US">Balance Sheet Classification, Finance Lease Liability - current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationThree" xlink:to="fpay_BalanceSheetClassificationThree_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeaseLiabilityCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_FinanceLeaseLiabilityCurrentPortion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FinanceLeaseLiabilityCurrentPortion_lbl" xml:lang="en-US">Finance Lease Liability - current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeaseLiabilityCurrentPortion" xlink:to="fpay_FinanceLeaseLiabilityCurrentPortion_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationFour" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BalanceSheetClassificationFour_lbl" xml:lang="en-US">Balance Sheet Classification, Operating Lease Liability - net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationFour" xlink:to="fpay_BalanceSheetClassificationFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLongTermDebtNoncurrent_lbl" xml:lang="en-US">Operating Lease Liability - net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebtNoncurrent" xlink:to="us-gaap_OtherLongTermDebtNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BalanceSheetClassificationsFive" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationsFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BalanceSheetClassificationsFive_lbl" xml:lang="en-US">Balance Sheet Classification, Finance Lease Liability - net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationsFive" xlink:to="fpay_BalanceSheetClassificationsFive_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeaseLiabilityNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_FinanceLeaseLiabilityNetOfCurrentPortion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FinanceLeaseLiabilityNetOfCurrentPortion_lbl" xml:lang="en-US">Finance Lease Liability - net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeaseLiabilityNetOfCurrentPortion" xlink:to="fpay_FinanceLeaseLiabilityNetOfCurrentPortion_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TotalLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_TotalLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TotalLeaseLiabilities_lbl" xml:lang="en-US">Total Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseLiabilities" xlink:to="fpay_TotalLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl" xml:lang="en-US">Schedule of weighted-average discount rate and weighted-average remaining lease term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Weighted Average Discount Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xml:lang="en-US">Schedule of supplemental cash flow information related to operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeasePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasePayments_lbl" xml:lang="en-US">Cash payments for operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeasePrincipalPayment" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasePrincipalPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FinanceLeasePrincipalPayment_lbl" xml:lang="en-US">Cash payments for finance leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasePrincipalPayment" xlink:to="fpay_FinanceLeasePrincipalPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_lbl" xml:lang="en-US">New finance lease asset obtained in exchange for lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities_lbl" xml:lang="en-US">Schedule of undiscounted operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter_lbl" xml:lang="en-US">2027 and thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDue" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Total undiscounted cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDue" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDue_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_Interest" xlink:href="fpay-20211231.xsd#fpay_Interest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_Interest_lbl" xml:lang="en-US">Less: interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Interest" xlink:to="fpay_Interest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Present value of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl" xml:lang="en-US">Schedule of undiscounted finance lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl" xml:lang="en-US">Total undiscounted cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:to="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated Useful Lives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsNet_lbl" xml:lang="en-US">Right of use assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNet" xlink:to="us-gaap_AssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">PROMISSORY NOTES-RELATED PARTIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl" xml:lang="en-US">Schedule of amounts payable under the promissory notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xml:lang="en-US">Debt Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl0" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest_lbl" xml:lang="en-US">Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureTextBlock" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl" xml:lang="en-US">LOAN PAYABLE UNDER CREDIT AGREEMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl" xml:lang="en-US">Schedule of covenant requirements, and flexshopper&apos;s actual results</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityBookValueNotLessThan" xlink:href="fpay-20211231.xsd#fpay_EquityBookValueNotLessThan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_EquityBookValueNotLessThan_lbl" xml:lang="en-US">Equity Book Value not less than</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityBookValueNotLessThan" xlink:to="fpay_EquityBookValueNotLessThan_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LiquidityGreaterThanAmount" xlink:href="fpay-20211231.xsd#fpay_LiquidityGreaterThanAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LiquidityGreaterThanAmount_lbl" xml:lang="en-US">Liquidity greater than</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LiquidityGreaterThanAmount" xlink:to="fpay_LiquidityGreaterThanAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash greater than</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionRatio1_lbl" xml:lang="en-US">Consolidated Total Debt to Equity Book Value ratio not to exceed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionRatio1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">CAPITAL STRUCTURE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">Schedule of weighted average valuation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:to="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsGranted" xlink:href="fpay-20211231.xsd#fpay_WarrantsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantsGranted_lbl" xml:lang="en-US">Warrants	Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsGranted" xlink:to="fpay_WarrantsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:href="fpay-20211231.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl" xml:lang="en-US">Expense Recorded</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Grant date fair value Per Warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0" xml:lang="en-US">Exercise Price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">Schedule of outstanding stock warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xml:lang="en-US">Common Stock Warrants Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:href="fpay-20211231.xsd#fpay_WarrantWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted Average Remaining Contractual Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:to="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:href="fpay-20211231.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl" xml:lang="en-US">Series 2 Preferred Stock Warrants Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">STOCK OPTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of stock option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted average contractual term (years) Outstanding beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Number of options Granted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average exercise price Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl" xml:lang="en-US">Aggregate intrinsic value Granted (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average exercise price Exercise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue_lbl" xml:lang="en-US">Aggregate intrinsic value Exercise (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average exercise price Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl" xml:lang="en-US">Aggregate intrinsic value Forfeited (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted average contractual term (years) Outstanding ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl" xml:lang="en-US">Number of options Vested and exercisable (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average exercise price Vested and exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3_lbl" xml:lang="en-US">Weighted average contractual term (years) Vested and exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl" xml:lang="en-US">Aggregate intrinsic value Vested and exercisable (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl" xml:lang="en-US">Exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk-free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl" xml:lang="en-US">Schedule of the benefit for income taxes from continuing operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_lbl" xml:lang="en-US">Federal tax at statutory rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:to="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State tax, net of federal tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments_lbl" xml:lang="en-US">Permanent differences</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:to="us-gaap_IncomeTaxReconciliationOtherAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Change in statutory rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Change in valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherTaxExpenseBenefit_lbl" xml:lang="en-US">Expense for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherTaxExpenseBenefit" xlink:to="us-gaap_OtherTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred tax assets and deferred tax liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredTaxAssetsLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxAssetsLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeferredTaxAssetsLiabilitiesAbstract_lbl" xml:lang="en-US">Deferred tax assets (liabilities):</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxAssetsLiabilitiesAbstract" xlink:to="fpay_DeferredTaxAssetsLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl" xml:lang="en-US">Equity based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOther_lbl" xml:lang="en-US">Fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOther" xlink:to="us-gaap_DeferredTaxAssetsOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesOther_lbl" xml:lang="en-US">Lease impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOther" xlink:to="us-gaap_DeferredTaxLiabilitiesOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxLiabilities_lbl" xml:lang="en-US">Lease Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxLiabilities" xlink:to="us-gaap_DeferredIncomeTaxLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredTaxAssetsTaxRightOfUseAsset" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxAssetsTaxRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeferredTaxAssetsTaxRightOfUseAsset_lbl" xml:lang="en-US">Right of use asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxAssetsTaxRightOfUseAsset" xlink:to="fpay_DeferredTaxAssetsTaxRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl" xml:lang="en-US">Tax credit carryforward</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign_lbl" xml:lang="en-US">Federal loss carry-forwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther_lbl" xml:lang="en-US">State loss carry forward</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Gross deferred tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of income tax expense (benefits)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CurrentIncomeTaxAbstract" xlink:href="fpay-20211231.xsd#fpay_CurrentIncomeTaxAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CurrentIncomeTaxAbstract_lbl" xml:lang="en-US">Current Income Tax:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CurrentIncomeTaxAbstract" xlink:to="fpay_CurrentIncomeTaxAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredIncomeTaxAbstract" xlink:href="fpay-20211231.xsd#fpay_DeferredIncomeTaxAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeferredIncomeTaxAbstract_lbl" xml:lang="en-US">Deferred Income Tax:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredIncomeTaxAbstract" xlink:to="fpay_DeferredIncomeTaxAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">Sate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExchangeOfferOfWarrantsTextBlock" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ExchangeOfferOfWarrantsTextBlock_lbl" xml:lang="en-US">EXCHANGE OFFER OF WARRANTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsTextBlock" xlink:to="fpay_ExchangeOfferOfWarrantsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyDisclosures" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyDisclosures"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyDisclosures_lbl" xml:lang="en-US">CONTINGENCIES AND OTHER UNCERTAINTIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDisclosures" xlink:to="us-gaap_LossContingencyDisclosures_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PaycheckProtectionProgramTextBlock" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PaycheckProtectionProgramTextBlock_lbl" xml:lang="en-US">PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PaycheckProtectionProgramTextBlock" xlink:to="fpay_PaycheckProtectionProgramTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">SUBSEQUENT EVENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable" xlink:href="fpay-20211231.xsd#fpay_AllowanceForDoubtfulAccountReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AllowanceForDoubtfulAccountReceivable" xlink:to="fpay_AllowanceForDoubtfulAccountReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AccumulatedDepreciation" xlink:href="fpay-20211231.xsd#fpay_AccumulatedDepreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_AccumulatedDepreciation_lbl" xml:lang="en-US">Accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AccumulatedDepreciation" xlink:to="fpay_AccumulatedDepreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ImpairmentReserve" xlink:href="fpay-20211231.xsd#fpay_ImpairmentReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_ImpairmentReserve_lbl" xml:lang="en-US">Impairment reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xml:lang="en-US">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeaseInterestExpenses" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseInterestExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_OperatingLeaseInterestExpenses_lbl" xml:lang="en-US">Less: interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseInterestExpenses" xlink:to="fpay_OperatingLeaseInterestExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation_lbl" xml:lang="en-US">Property plant and equipment other accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_lbl" xml:lang="en-US">Number of options Exercise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Number of options Forfeited (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BenefitIncomeOther" xlink:href="fpay-20211231.xsd#fpay_BenefitIncomeOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_BenefitIncomeOther_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BenefitIncomeOther" xlink:to="fpay_BenefitIncomeOther_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredTaxOther" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_DeferredTaxOther_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxOther" xlink:to="fpay_DeferredTaxOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US">Net deferred tax liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockMember" xlink:to="us-gaap_ConvertiblePreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsMember" xlink:href="fpay-20211231.xsd#fpay_CommonStockOptionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockOptionsMember_lbl" xml:lang="en-US">Common Stock Options [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsMember" xlink:to="fpay_CommonStockOptionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Common Stock Warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WarrantMember_lbl0" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property and Equipment, net [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentMember" xlink:to="us-gaap_PropertyPlantAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CurrentLeaseLiabilitiesMember" xlink:href="fpay-20211231.xsd#fpay_CurrentLeaseLiabilitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CurrentLeaseLiabilitiesMember_lbl" xml:lang="en-US">Current Lease Liabilities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CurrentLeaseLiabilitiesMember" xlink:to="fpay_CurrentLeaseLiabilitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LongTermLeaseLiabilitiesMember" xlink:href="fpay-20211231.xsd#fpay_LongTermLeaseLiabilitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LongTermLeaseLiabilitiesMember_lbl" xml:lang="en-US">Long Term Lease Liabilities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LongTermLeaseLiabilitiesMember" xlink:to="fpay_LongTermLeaseLiabilitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesMember" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeasesMember_lbl" xml:lang="en-US">Operating Leases [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesMember" xlink:to="fpay_OperatingLeasesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FinanceLeasesMember" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FinanceLeasesMember_lbl" xml:lang="en-US">Finance Leases [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasesMember" xlink:to="fpay_FinanceLeasesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FurnitureAndFixturesMember_lbl" xml:lang="en-US">Furniture, fixtures and vehicle	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember" xlink:href="fpay-20211231.xsd#fpay_WebsiteAndInternalUseSoftwareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl" xml:lang="en-US">Website, internal use software and data cost [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ComputersAndSoftwareMember" xlink:href="fpay-20211231.xsd#fpay_ComputersAndSoftwareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ComputersAndSoftwareMember_lbl" xml:lang="en-US">Computers and software	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_lbl" xml:lang="en-US">2022 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodFourMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodFourMember_lbl" xml:lang="en-US">2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodFourMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RequiredCovenantMember" xlink:href="fpay-20211231.xsd#fpay_RequiredCovenantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_RequiredCovenantMember_lbl" xml:lang="en-US">Required Covenant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RequiredCovenantMember" xlink:to="fpay_RequiredCovenantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ActualPositionMember" xlink:href="fpay-20211231.xsd#fpay_ActualPositionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ActualPositionMember_lbl" xml:lang="en-US">Actual Position [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ActualPositionMember" xlink:to="fpay_ActualPositionMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JanuaryThirtyFirstTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyOneMember_lbl" xml:lang="en-US">January 31, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JanuaryThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_JanuaryThirtyFirstTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_FebruaryTwentyNineTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyOneMember_lbl" xml:lang="en-US">February 29, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FebruaryTwentyNineTwentyTwentyOneMember" xlink:to="fpay_FebruaryTwentyNineTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_MarchThirtyOneTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_MarchThirtyOneTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_MarchThirtyOneTwentyTwentyOneMember_lbl" xml:lang="en-US">March 31, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarchThirtyOneTwentyTwentyOneMember" xlink:to="fpay_MarchThirtyOneTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AprilThirtyTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_AprilThirtyTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AprilThirtyTwentyTwentyOneMember_lbl" xml:lang="en-US">April 30, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AprilThirtyTwentyTwentyOneMember" xlink:to="fpay_AprilThirtyTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_MayThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_MayThirtyFirstTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_MayThirtyFirstTwentyTwentyOneMember_lbl" xml:lang="en-US">May 31, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MayThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_MayThirtyFirstTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_JuneThirtyTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JuneThirtyTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_JuneThirtyTwentyTwentyOneMember_lbl" xml:lang="en-US">June 30, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JuneThirtyTwentyTwentyOneMember" xlink:to="fpay_JuneThirtyTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_JulyThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JulyThirtyFirstTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_JulyThirtyFirstTwentyTwentyOneMember_lbl" xml:lang="en-US">July 31, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JulyThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_JulyThirtyFirstTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AugustThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_AugustThirtyFirstTwentyTwentyOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AugustThirtyFirstTwentyTwentyOneMember_lbl" xml:lang="en-US">August 31, 2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AugustThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_AugustThirtyFirstTwentyTwentyOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JanuaryThirtyFirstTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyMember_lbl" xml:lang="en-US">January 31, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JanuaryThirtyFirstTwentyTwentyMember" xlink:to="fpay_JanuaryThirtyFirstTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_FebruaryTwentyNineTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyMember_lbl" xml:lang="en-US">February 29, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FebruaryTwentyNineTwentyTwentyMember" xlink:to="fpay_FebruaryTwentyNineTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_MarchThirtyOneTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_MarchThirtyOneTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_MarchThirtyOneTwentyTwentyMember_lbl" xml:lang="en-US">March 31, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarchThirtyOneTwentyTwentyMember" xlink:to="fpay_MarchThirtyOneTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AprilThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_AprilThirtyTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AprilThirtyTwentyTwentyMember_lbl" xml:lang="en-US">April 30, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AprilThirtyTwentyTwentyMember" xlink:to="fpay_AprilThirtyTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_MayThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_MayThirtyFirstTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_MayThirtyFirstTwentyTwentyMember_lbl" xml:lang="en-US">May 31, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MayThirtyFirstTwentyTwentyMember" xlink:to="fpay_MayThirtyFirstTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_JuneThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JuneThirtyTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_JuneThirtyTwentyTwentyMember_lbl" xml:lang="en-US">June 30, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JuneThirtyTwentyTwentyMember" xlink:to="fpay_JuneThirtyTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_JulyThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JulyThirtyFirstTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_JulyThirtyFirstTwentyTwentyMember_lbl" xml:lang="en-US">July 31, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JulyThirtyFirstTwentyTwentyMember" xlink:to="fpay_JulyThirtyFirstTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AugustThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_AugustThirtyFirstTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AugustThirtyFirstTwentyTwentyMember_lbl" xml:lang="en-US">August 31, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AugustThirtyFirstTwentyTwentyMember" xlink:to="fpay_AugustThirtyFirstTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SeptemberThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_SeptemberThirtyTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeptemberThirtyTwentyTwentyMember_lbl" xml:lang="en-US">September 30, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeptemberThirtyTwentyTwentyMember" xlink:to="fpay_SeptemberThirtyTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OctoberThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_OctoberThirtyFirstTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OctoberThirtyFirstTwentyTwentyMember_lbl" xml:lang="en-US">October 31,2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OctoberThirtyFirstTwentyTwentyMember" xlink:to="fpay_OctoberThirtyFirstTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NovemberThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_NovemberThirtyTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NovemberThirtyTwentyTwentyMember_lbl" xml:lang="en-US">November 30, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NovemberThirtyTwentyTwentyMember" xlink:to="fpay_NovemberThirtyTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DecemberThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_DecemberThirtyFirstTwentyTwentyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DecemberThirtyFirstTwentyTwentyMember_lbl" xml:lang="en-US">December 31, 2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DecemberThirtyFirstTwentyTwentyMember" xlink:to="fpay_DecemberThirtyFirstTwentyTwentyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointTwoFiveTwoMember" xlink:href="fpay-20211231.xsd#fpay_OnePointTwoFiveTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointTwoFiveTwoMember_lbl" xml:lang="en-US">Exercise Price 1.25 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointTwoFiveTwoMember" xlink:to="fpay_OnePointTwoFiveTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointsTwoFiveMember" xlink:href="fpay-20211231.xsd#fpay_OnePointsTwoFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointsTwoFiveMember_lbl" xml:lang="en-US">Exercise Price 1.25 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointsTwoFiveMember" xlink:to="fpay_OnePointsTwoFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointThreeFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointThreeFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointThreeFourMember_lbl" xml:lang="en-US">Exercise Price 1.34 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointThreeFourMember" xlink:to="fpay_OnePointThreeFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFourZeroMember" xlink:href="fpay-20211231.xsd#fpay_OnePointFourZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointFourZeroMember_lbl" xml:lang="en-US">Exercise Price 1.40 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFourZeroMember" xlink:to="fpay_OnePointFourZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFiveFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointFiveFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointFiveFourMember_lbl" xml:lang="en-US">Exercise Price 1.54 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFiveFourMember" xlink:to="fpay_OnePointFiveFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixTwoMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSixTwoMember_lbl" xml:lang="en-US">Exercise Price 1.62 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixTwoMember" xlink:to="fpay_OnePointSixTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixEightMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSixEightMember_lbl" xml:lang="en-US">Exercise Price 1.68 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixEightMember" xlink:to="fpay_OnePointSixEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixNineMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSixNineMember_lbl" xml:lang="en-US">Exercise Price 1.69 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixNineMember" xlink:to="fpay_OnePointSixNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSevenFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSevenFourMember_lbl" xml:lang="en-US">Exercise Price 1.74 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenFourMember" xlink:to="fpay_OnePointSevenFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenSixMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSevenSixMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSevenSixMember_lbl" xml:lang="en-US">Exercise Price 1.76 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenSixMember" xlink:to="fpay_OnePointSevenSixMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineOneMember" xlink:href="fpay-20211231.xsd#fpay_OnePointNineOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointNineOneMember_lbl" xml:lang="en-US">Exercise Price 1.91 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineOneMember" xlink:to="fpay_OnePointNineOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineFiveMember" xlink:href="fpay-20211231.xsd#fpay_OnePointNineFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointNineFiveMember_lbl" xml:lang="en-US">Exercise Price 1.95 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineFiveMember" xlink:to="fpay_OnePointNineFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroZeroMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointZeroZeroMember_lbl" xml:lang="en-US">Exercise Price 2.00 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroZeroMember" xlink:to="fpay_TwoPointZeroZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroOneMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointZeroOneMember_lbl" xml:lang="en-US">Exercise Price 2.01 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroOneMember" xlink:to="fpay_TwoPointZeroOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroEightMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointZeroEightMember_lbl" xml:lang="en-US">Exercise Price 2.08 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroEightMember" xlink:to="fpay_TwoPointZeroEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFourFiveMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFourFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFourFiveMember_lbl" xml:lang="en-US">Exercise Price 2.45 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFourFiveMember" xlink:to="fpay_TwoPointFourFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveThreeMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFiveThreeMember_lbl" xml:lang="en-US">Exercise Price 2.53 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveThreeMember" xlink:to="fpay_TwoPointFiveThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveSevenMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFiveSevenMember_lbl" xml:lang="en-US">Exercise Price 2.57 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveSevenMember" xlink:to="fpay_TwoPointFiveSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveZeroMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFiveZeroMember_lbl" xml:lang="en-US">Exercise Price 2.70 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveZeroMember" xlink:to="fpay_TwoPointFiveZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenEightMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointSevenEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointSevenEightMember_lbl" xml:lang="en-US">Exercise Price 2.78 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenEightMember" xlink:to="fpay_TwoPointSevenEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenNineMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointSevenNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointSevenNineMember_lbl" xml:lang="en-US">Exercise Price 2.79 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenNineMember" xlink:to="fpay_TwoPointSevenNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointEightNineMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointEightNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointEightNineMember_lbl" xml:lang="en-US">Exercise Price 2.89 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointEightNineMember" xlink:to="fpay_TwoPointEightNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineThreeMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointNineThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointNineThreeMember_lbl" xml:lang="en-US">Exercise Price 2.93 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineThreeMember" xlink:to="fpay_TwoPointNineThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineSevenMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointNineSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointNineSevenMember_lbl" xml:lang="en-US">Exercise Price 2.97 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineSevenMember" xlink:to="fpay_TwoPointNineSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointZeroNineMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointZeroNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointZeroNineMember_lbl" xml:lang="en-US">Exercise Price 3.09 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointZeroNineMember" xlink:to="fpay_ThreePointZeroNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointOneSevenMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointOneSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointOneSevenMember_lbl" xml:lang="en-US">Exercise Price 3.17 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointOneSevenMember" xlink:to="fpay_ThreePointOneSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointEightNineMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointEightNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointEightNineMember_lbl" xml:lang="en-US">Exercise Price 3.89 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointEightNineMember" xlink:to="fpay_ThreePointEightNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointTwoSevenMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointTwoSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointTwoSevenMember_lbl" xml:lang="en-US">Exercise Price 3.27 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointTwoSevenMember" xlink:to="fpay_ThreePointTwoSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OneCommaTwoFiveZeroMember" xlink:href="fpay-20211231.xsd#fpay_OneCommaTwoFiveZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OneCommaTwoFiveZeroMember_lbl" xml:lang="en-US">Exercise Price 1,250 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OneCommaTwoFiveZeroMember" xlink:to="fpay_OneCommaTwoFiveZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementAxis" xlink:href="fpay-20211231.xsd#fpay_AgreementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AgreementAxis_lbl" xml:lang="en-US">Agreement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:href="fpay-20211231.xsd#fpay_AccountsReceivableChargedOffAgainstAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AccountsReceivableChargedOffAgainstAllowance_lbl" xml:lang="en-US">Accounts receivable charged off against allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:to="fpay_AccountsReceivableChargedOffAgainstAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ProvisionForBadDebt" xlink:href="fpay-20211231.xsd#fpay_ProvisionForBadDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ProvisionForBadDebt_lbl" xml:lang="en-US">Provision for bad debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProvisionForBadDebt" xlink:to="fpay_ProvisionForBadDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestExpenseDebtIncludingAmortization" xlink:href="fpay-20211231.xsd#fpay_InterestExpenseDebtIncludingAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl" xml:lang="en-US">Amortization included in interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Intangible assets, terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForSoftware" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForSoftware"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForSoftware_lbl" xml:lang="en-US">Capitalized software costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForSoftware" xlink:to="us-gaap_PaymentsForSoftware_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedContractCostAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CapitalizedContractCostAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedContractCostAmortization_lbl" xml:lang="en-US">Capitalized development costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedContractCostAmortization" xlink:to="us-gaap_CapitalizedContractCostAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl" xml:lang="en-US">Capitalized software amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:to="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestCostsCapitalizedAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment_lbl" xml:lang="en-US">Capitalized data costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestCostsCapitalizedAdjustment" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense" xlink:href="fpay-20211231.xsd#fpay_CapitalizedDataCostsAmortizationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense_lbl" xml:lang="en-US">Capitalized data costs amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalizedDataCostsAmortizationExpense" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LargestBenefitPercentage" xlink:href="fpay-20211231.xsd#fpay_LargestBenefitPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LargestBenefitPercentage_lbl" xml:lang="en-US">Largest benefit percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LargestBenefitPercentage" xlink:to="fpay_LargestBenefitPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl" xml:lang="en-US">Monthly rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TermOfLease" xlink:href="fpay-20211231.xsd#fpay_TermOfLease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TermOfLease_lbl" xml:lang="en-US">Term of lease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TermOfLease" xlink:to="fpay_TermOfLease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AreaOfLand" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AreaOfLand"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AreaOfLand_lbl" xml:lang="en-US">Area of land (in Square Meters)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfLand" xlink:to="us-gaap_AreaOfLand_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_ConversionOfStockOptionsIntoCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock_lbl" xml:lang="en-US">Exercise of stock options into common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_lbl" xml:lang="en-US">Annual percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:to="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForRent_lbl" xml:lang="en-US">Monthly rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRent" xlink:to="us-gaap_PaymentsForRent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesRentExpense" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesRentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeasesRentExpense_lbl" xml:lang="en-US">Rental expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpense" xlink:to="fpay_OperatingLeasesRentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseCost_lbl" xml:lang="en-US">Operating lease costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseCost" xlink:to="us-gaap_OperatingLeaseCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BearInterestRate" xlink:href="fpay-20211231.xsd#fpay_BearInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BearInterestRate_lbl" xml:lang="en-US">Bear interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BearInterestRate" xlink:to="fpay_BearInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PrincipalAccruedUnpaidInterestoutstanding" xlink:href="fpay-20211231.xsd#fpay_PrincipalAccruedUnpaidInterestoutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PrincipalAccruedUnpaidInterestoutstanding_lbl" xml:lang="en-US">Principal accrued unpaid interestoutstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PrincipalAccruedUnpaidInterestoutstanding" xlink:to="fpay_PrincipalAccruedUnpaidInterestoutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseRelatedParty_lbl" xml:lang="en-US">Interests paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseRelatedParty" xlink:to="us-gaap_InterestExpenseRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebtExcludingAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseDebtExcludingAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseDebtExcludingAmortization_lbl" xml:lang="en-US">Interests expensed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebtExcludingAmortization" xlink:to="us-gaap_InterestExpenseDebtExcludingAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated" xlink:href="fpay-20211231.xsd#fpay_DescriptionOfNotesAmendedAndRestated"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated_lbl" xml:lang="en-US">Description of notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfNotesAmendedAndRestated" xlink:to="fpay_DescriptionOfNotesAmendedAndRestated_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DebtInstrumentMaturityTerm" xlink:href="fpay-20211231.xsd#fpay_DebtInstrumentMaturityTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DebtInstrumentMaturityTerm_lbl" xml:lang="en-US">Maturity term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DebtInstrumentMaturityTerm" xlink:to="fpay_DebtInstrumentMaturityTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherBorrowings_lbl" xml:lang="en-US">Borrow from lender</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherBorrowings" xlink:to="us-gaap_OtherBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityDescription_lbl" xml:lang="en-US">Description of credit facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityDescription" xlink:to="us-gaap_LineOfCreditFacilityDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPayment_lbl" xml:lang="en-US">Credity availability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestExpenses" xlink:href="fpay-20211231.xsd#fpay_InterestExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_InterestExpenses_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenses" xlink:to="fpay_InterestExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OutstandingBalanceUnderCreditAgreement" xlink:href="fpay-20211231.xsd#fpay_OutstandingBalanceUnderCreditAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OutstandingBalanceUnderCreditAgreement_lbl" xml:lang="en-US">Outstanding balance under credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OutstandingBalanceUnderCreditAgreement" xlink:to="fpay_OutstandingBalanceUnderCreditAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense_lbl" xml:lang="en-US">Unamortized issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedDebtIssuanceExpense" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockDesignated" xlink:href="fpay-20211231.xsd#fpay_PreferredStockDesignated"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PreferredStockDesignated_lbl" xml:lang="en-US">Preferred stock, designated</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockDesignated" xlink:to="fpay_PreferredStockDesignated_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConversionBasis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockConversionBasis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockConversionBasis_lbl" xml:lang="en-US">Preferred stock conversion basis, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConversionBasis" xlink:to="us-gaap_PreferredStockConversionBasis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion_lbl" xml:lang="en-US">Convertible preferred stock, terms of conversion, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:to="us-gaap_ConvertiblePreferredStockTermsOfConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl" xml:lang="en-US">Convertible preferred stock, shares issued upon conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl" xml:lang="en-US">Proceeds from sale of stock (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="fpay-20211231.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl" xml:lang="en-US">Additional sale of shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:href="fpay-20211231.xsd#fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl" xml:lang="en-US">Gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:to="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockStatedValuePerShare" xlink:href="fpay-20211231.xsd#fpay_PreferredStockStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PreferredStockStatedValuePerShare_lbl" xml:lang="en-US">Preferred shares sold per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValuePerShare" xlink:to="fpay_PreferredStockStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Stated value, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CumulativeDividends" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CumulativeDividends"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CumulativeDividends_lbl" xml:lang="en-US">Cumulative accrued dividends (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CumulativeDividends" xlink:to="us-gaap_CumulativeDividends_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl" xml:lang="en-US">Preferred stock conversion into common stock, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl" xml:lang="en-US">Common stock price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockTermOfConversionDescription" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockTermOfConversionDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertiblePreferredStockTermOfConversionDescription_lbl" xml:lang="en-US">Convertible preferred stock, terms of conversion, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockTermOfConversionDescription" xlink:to="fpay_ConvertiblePreferredStockTermOfConversionDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockShareAuthorized" xlink:href="fpay-20211231.xsd#fpay_CommonStockShareAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockShareAuthorized_lbl" xml:lang="en-US">Common stock, share authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockShareAuthorized" xlink:to="fpay_CommonStockShareAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockParOrStatedPerShareValue" xlink:href="fpay-20211231.xsd#fpay_CommonStockParOrStatedPerShareValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockParOrStatedPerShareValue_lbl" xml:lang="en-US">Common stock par or stated per share value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockParOrStatedPerShareValue" xlink:to="fpay_CommonStockParOrStatedPerShareValue_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:href="fpay-20211231.xsd#fpay_WarrantsExercisableForSharesOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock_lbl" xml:lang="en-US">Warrants exercisable for shares of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:to="fpay_WarrantsExercisableForSharesOfCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantExercisePrice" xlink:href="fpay-20211231.xsd#fpay_WarrantExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantExercisePrice_lbl" xml:lang="en-US">Warrant exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DescriptionOfWarrantsExpiration" xlink:href="fpay-20211231.xsd#fpay_DescriptionOfWarrantsExpiration"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DescriptionOfWarrantsExpiration_lbl" xml:lang="en-US">Description of warrants expiration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfWarrantsExpiration" xlink:to="fpay_DescriptionOfWarrantsExpiration_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantDescription" xlink:href="fpay-20211231.xsd#fpay_WarrantDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantDescription_lbl" xml:lang="en-US">Warrant, description</label>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7h2hOKUIAIZKwdfiz0MLReR37vIXDui+8Tlf3kbh1FKKKt39OAkalysSXWRgwZ//SPL964to3u/AnT3WHy7Ihk/IumRhMGRSizh2T+iu2se7fPtNyWLusqGGPf74ESWiW6QqujySleSw==] CSR-->
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantDescription" xlink:to="fpay_WarrantDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromIssuancesOfWarrants" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromIssuancesOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ProceedsFromIssuancesOfWarrants_lbl" xml:lang="en-US">Issuance of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromIssuancesOfWarrants" xlink:to="fpay_ProceedsFromIssuancesOfWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExpirationPeriod" xlink:href="fpay-20211231.xsd#fpay_WarrantsExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantsExpirationPeriod_lbl" xml:lang="en-US">Warrants expiration period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriod" xlink:to="fpay_WarrantsExpirationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ValuationExpenses" xlink:href="fpay-20211231.xsd#fpay_ValuationExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ValuationExpenses_lbl" xml:lang="en-US">Valuation expenses (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ValuationExpenses" xlink:to="fpay_ValuationExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WeightedAverageGrantDateFairValue" xlink:href="fpay-20211231.xsd#fpay_WeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageGrantDateFairValue" xlink:to="fpay_WeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantConvertibleIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_WarrantConvertibleIntoCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantConvertibleIntoCommonStock_lbl" xml:lang="en-US">Warrant convertible into common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantConvertibleIntoCommonStock" xlink:to="fpay_WarrantConvertibleIntoCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Number of common stock available for issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_lbl" xml:lang="en-US">Stock options granted period, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PlanVestOverPeriodDescription" xlink:href="fpay-20211231.xsd#fpay_PlanVestOverPeriodDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PlanVestOverPeriodDescription_lbl" xml:lang="en-US">Plan vest over period, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PlanVestOverPeriodDescription" xlink:to="fpay_PlanVestOverPeriodDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IssueanceOfShares" xlink:href="fpay-20211231.xsd#fpay_IssueanceOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_IssueanceOfShares_lbl" xml:lang="en-US">Issuance of shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssueanceOfShares" xlink:to="fpay_IssueanceOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value of options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xml:lang="en-US">Unrecognized compensation cost related to non-vested options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted average period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xml:lang="en-US">Federal net operating loss carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_lbl" xml:lang="en-US">State net operating loss carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Statutory rate valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Current state income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantOffered" xlink:href="fpay-20211231.xsd#fpay_WarrantOffered"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantOffered_lbl" xml:lang="en-US">Warrant offered per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantOffered" xlink:to="fpay_WarrantOffered_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized_lbl" xml:lang="en-US">Exchange offer of warrants, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:to="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeemedDividend" xlink:href="fpay-20211231.xsd#fpay_DeemedDividend"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeemedDividend_lbl" xml:lang="en-US">Deemed dividend</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividend" xlink:to="fpay_DeemedDividend_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentMaturityDateDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription_lbl" xml:lang="en-US">Maturity date, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDateDescription" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_promissoryNoteIssued" xlink:href="fpay-20211231.xsd#fpay_promissoryNoteIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_promissoryNoteIssued_lbl" xml:lang="en-US">Promissory note issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_promissoryNoteIssued" xlink:to="fpay_promissoryNoteIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_promissoryNoteForgiveness" xlink:href="fpay-20211231.xsd#fpay_promissoryNoteForgiveness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_promissoryNoteForgiveness_lbl" xml:lang="en-US">Promissory note forgiveness</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_promissoryNoteForgiveness" xlink:to="fpay_promissoryNoteForgiveness_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventDescription_lbl" xml:lang="en-US">Subsequent event, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventDescription" xlink:to="us-gaap_SubsequentEventDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermPurchaseCommitmentAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermPurchaseCommitmentAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermPurchaseCommitmentAmount_lbl" xml:lang="en-US">Commitment amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermPurchaseCommitmentAmount" xlink:to="us-gaap_LongTermPurchaseCommitmentAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Principles of Consolidation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl" xml:lang="en-US">Accounts Receivable and Allowance for Doubtful Accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LessorAccountingPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_LessorAccountingPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LessorAccountingPolicyTextBlock_lbl" xml:lang="en-US">Lease Merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LessorAccountingPolicyTextBlock" xlink:to="fpay_LessorAccountingPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl" xml:lang="en-US">Lease accounting</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtPolicyTextBlock_lbl" xml:lang="en-US">Deferred Debt Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="us-gaap_DebtPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xml:lang="en-US">Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl" xml:lang="en-US">Software Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DataCostsPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_DataCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DataCostsPolicyTextBlock_lbl" xml:lang="en-US">Data Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DataCostsPolicyTextBlock" xlink:to="fpay_DataCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl" xml:lang="en-US">Operating Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_MarketingCostsPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_MarketingCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl" xml:lang="en-US">Marketing Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Per Share Data</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xml:lang="en-US">Stock-Based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US">Fair Value of Financial Instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexLendingLLCMember" xlink:href="fpay-20211231.xsd#fpay_FlexLendingLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FlexLendingLLCMember_lbl" xml:lang="en-US">FlexLending, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexLendingLLCMember" xlink:to="fpay_FlexLendingLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementMember" xlink:href="fpay-20211231.xsd#fpay_CreditAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CreditAgreementMember_lbl" xml:lang="en-US">Credit Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesMember" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNotesMember_lbl" xml:lang="en-US">Promissory Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesMember" xlink:to="fpay_PromissoryNotesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ChiefFinancialOfficerMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ChiefFinancialOfficerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ChiefFinancialOfficerMember_lbl" xml:lang="en-US">Chief Financial Officer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ChiefFinancialOfficerMember" xlink:to="srt_ChiefFinancialOfficerMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NrnsMember" xlink:href="fpay-20211231.xsd#fpay_NrnsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NrnsMember_lbl" xml:lang="en-US">NRNS [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_NrnsMember_lbl0" xml:lang="en-US">Nrns [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockMember_lbl" xml:lang="en-US">Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeriesTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConsultingAgreementMember" xlink:href="fpay-20211231.xsd#fpay_ConsultingAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConsultingAgreementMember_lbl" xml:lang="en-US">Consulting Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsultingAgreementMember" xlink:to="fpay_ConsultingAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OmnibusEquityCompensationPlanMember" xlink:href="fpay-20211231.xsd#fpay_OmnibusEquityCompensationPlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OmnibusEquityCompensationPlanMember_lbl" xml:lang="en-US">2018 Omnibus Equity Compensation Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanMember" xlink:to="fpay_OmnibusEquityCompensationPlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsTable_lbl" xml:lang="en-US">Stock Options [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsTable" xlink:to="fpay_StockOptionsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsLineItems_lbl" xml:lang="en-US">Stock Options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsLineItems" xlink:to="fpay_StockOptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_lbl" xml:lang="en-US">Antidilutive Securities, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_lbl" xml:lang="en-US">Asset Class [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeDomain_lbl" xml:lang="en-US">Long-term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="us-gaap_LongtermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedBalanceSheetStatementTable_lbl" xml:lang="en-US">Condensed Balance Sheet Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems_lbl" xml:lang="en-US">Condensed Balance Sheet Statements, Captions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationDomain_lbl" xml:lang="en-US">Income Statement Location [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_IncomeStatementLocationDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable_lbl" xml:lang="en-US">Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:to="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems_lbl" xml:lang="en-US">Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:to="fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable_lbl" xml:lang="en-US">Leases (Details) - Schedule of undiscounted finance lease liabilities [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:to="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems_lbl" xml:lang="en-US">Leases (Details) - Schedule of undiscounted finance lease liabilities [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeMember_lbl" xml:lang="en-US">Statistical Measurement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodDomain_lbl" xml:lang="en-US">Debt Instrument, Redemption, Period [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityDomain" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityDomain_lbl" xml:lang="en-US">Entity [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityDomain" xlink:to="dei_EntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper&apos;s actual results [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper&apos;s actual results [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_lbl" xml:lang="en-US">Class of Warrant or Right [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US">Award Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable_lbl" xml:lang="en-US">Capital Structure (Details) - Schedule of weighted average valuation [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:to="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems_lbl" xml:lang="en-US">Capital Structure (Details) - Schedule of weighted average valuation [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExercisePriceDomain" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExercisePriceDomain_lbl" xml:lang="en-US">ExercisePrice [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_ExercisePriceDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:to="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipDomain_lbl" xml:lang="en-US">Ownership [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipDomain" xlink:to="srt_OwnershipDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsTable" xlink:href="fpay-20211231.xsd#fpay_BusinessDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessDetailsTable_lbl" xml:lang="en-US">Business (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessDetailsTable" xlink:to="fpay_BusinessDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_BusinessDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessDetailsLineItems_lbl" xml:lang="en-US">Business (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessDetailsLineItems" xlink:to="fpay_BusinessDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="fpay-20211231.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Title of Individual [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDomain_lbl" xml:lang="en-US">Related Party Transaction [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsLineItems_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomain" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AgreementDomain_lbl" xml:lang="en-US">Agreement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementDomain" xlink:to="fpay_AgreementDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsTable_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsLineItems_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsTable" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureDetailsTable_lbl" xml:lang="en-US">Capital Structure (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="fpay_CapitalStructureDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureDetailsLineItems_lbl" xml:lang="en-US">Capital Structure (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_CapitalStructureDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsDetailsTable_lbl" xml:lang="en-US">Stock Options (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsDetailsTable" xlink:to="fpay_StockOptionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_StockOptionsDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsDetailsLineItems_lbl" xml:lang="en-US">Stock Options (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsDetailsLineItems" xlink:to="fpay_StockOptionsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotePaycheckProtectionProgramDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable_lbl" xml:lang="en-US">Promissory Note- Paycheck Protection Program (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:to="fpay_PromissoryNotePaycheckProtectionProgramDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems_lbl" xml:lang="en-US">Promissory Note- Paycheck Protection Program (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AccumulatedDepreciation_lbl0" xml:lang="en-US">Accumulated depreciation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AccumulatedDepreciation" xlink:to="fpay_AccumulatedDepreciation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl0" xml:lang="en-US">Additional convertible preferred stock shares issued upon conversion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl0" xml:lang="en-US">Additional proceeds from issuance or sale of equity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:to="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable_lbl0" xml:lang="en-US">Allowance for doubtful accounts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AllowanceForDoubtfulAccountReceivable" xlink:to="fpay_AllowanceForDoubtfulAccountReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BalanceSheetClassification_lbl0" xml:lang="en-US">Balance sheet classification.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassification" xlink:to="fpay_BalanceSheetClassification_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BalanceSheetClassificationFour_lbl0" xml:lang="en-US">Balance sheet classification four.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationFour" xlink:to="fpay_BalanceSheetClassificationFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BalanceSheetClassificationOne_lbl0" xml:lang="en-US">Balance sheet classification one.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationOne" xlink:to="fpay_BalanceSheetClassificationOne_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BalanceSheetClassificationThree_lbl0" xml:lang="en-US">Balance sheet classification three.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationThree" xlink:to="fpay_BalanceSheetClassificationThree_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BalanceSheetClassificationTwo_lbl0" xml:lang="en-US">Balance sheet classification two.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationTwo" xlink:to="fpay_BalanceSheetClassificationTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BalanceSheetClassificationsFive_lbl0" xml:lang="en-US">Balance sheet classification five.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationsFive" xlink:to="fpay_BalanceSheetClassificationsFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BenefitIncomeOther_lbl0" xml:lang="en-US">Benefit income other.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BenefitIncomeOther" xlink:to="fpay_BenefitIncomeOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense_lbl0" xml:lang="en-US">Amount of capitalized data costs amortization expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalizedDataCostsAmortizationExpense" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CommonStockOptionsinShares_lbl0" xml:lang="en-US">Common stock options.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsinShares" xlink:to="fpay_CommonStockOptionsinShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CommonStockParOrStatedPerShareValue_lbl0" xml:lang="en-US">Common stock par or stated per share value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockParOrStatedPerShareValue" xlink:to="fpay_CommonStockParOrStatedPerShareValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CommonStockShareAuthorized_lbl0" xml:lang="en-US">Number of shares authorized.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockShareAuthorized" xlink:to="fpay_CommonStockShareAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CommonStockWarrantsinShares_lbl0" xml:lang="en-US">Common stock warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockWarrantsinShares" xlink:to="fpay_CommonStockWarrantsinShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConversionOfPreferredStockToCommonStock_lbl0" xml:lang="en-US">Amount of conversion of preferred stock to common stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfPreferredStockToCommonStock" xlink:to="fpay_ConversionOfPreferredStockToCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock_lbl0" xml:lang="en-US">Conversion of stock options into common stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeries2PreferredShareDividends_lbl0" xml:lang="en-US">Convertible Series 2 Preferred Share dividends&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeries2PreferredShareDividends" xlink:to="fpay_ConvertibleSeries2PreferredShareDividends_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CostOfLeaseRevenuesFees_lbl0" xml:lang="en-US">Cost of lease revenues fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfLeaseRevenuesFees" xlink:to="fpay_CostOfLeaseRevenuesFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CostOfMerchandiseSold_lbl0" xml:lang="en-US">Cost of merchandise sold.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfMerchandiseSold" xlink:to="fpay_CostOfMerchandiseSold_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DataCostsPolicyTextBlock_lbl0" xml:lang="en-US">The disclosure of accounting policies for data costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DataCostsPolicyTextBlock" xlink:to="fpay_DataCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeemedDividend_lbl0" xml:lang="en-US">Deemed dividend.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividend" xlink:to="fpay_DeemedDividend_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrants_lbl0" xml:lang="en-US">Deemed dividend from exchange offer of warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOfferOfWarrants" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeemedDividendFromExchangeWarrants_lbl0" xml:lang="en-US">Deemed dividend from exchange offer of warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeWarrants" xlink:to="fpay_DeemedDividendFromExchangeWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeferredTaxAssetsTaxRightOfUseAsset_lbl0" xml:lang="en-US">The depreciation on right-of-use asset and finance cost will not be deductible for tax purposes. When the carrying amount of the asset exceeds its tax base, this difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability (DTL).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxAssetsTaxRightOfUseAsset" xlink:to="fpay_DeferredTaxAssetsTaxRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeferredTaxOther_lbl0" xml:lang="en-US">Deferred tax other.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxOther" xlink:to="fpay_DeferredTaxOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated_lbl0" xml:lang="en-US">Description of notes amended and restated.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfNotesAmendedAndRestated" xlink:to="fpay_DescriptionOfNotesAmendedAndRestated_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DescriptionOfWarrantsExpiration_lbl0" xml:lang="en-US">Description of warrants expiration.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfWarrantsExpiration" xlink:to="fpay_DescriptionOfWarrantsExpiration_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_EquityBookValueNotLessThan_lbl0" xml:lang="en-US">Equity Book Value not less than.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityBookValueNotLessThan" xlink:to="fpay_EquityBookValueNotLessThan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_FinanceLeaseLiabilityCurrentPortion_lbl0" xml:lang="en-US">Present value of lessee&apos;s discounted obligation for lease payments from finance lease, classified as current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeaseLiabilityCurrentPortion" xlink:to="fpay_FinanceLeaseLiabilityCurrentPortion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_FinanceLeaseLiabilityNetOfCurrentPortion_lbl0" xml:lang="en-US">Present value of lessee&apos;s discounted obligation for lease payments from finance lease, classified as noncurrent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeaseLiabilityNetOfCurrentPortion" xlink:to="fpay_FinanceLeaseLiabilityNetOfCurrentPortion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_FinanceLeasePrincipalPayment_lbl0" xml:lang="en-US">Amount of cash outflow for principal payment on finance lease.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasePrincipalPayment" xlink:to="fpay_FinanceLeasePrincipalPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ImpairmentReserve_lbl0" xml:lang="en-US">Impairment reserve a company&apos;s asset that has a market price less than the value listed on the company&apos;s balance sheet.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IncreaseDecreaseInLeaseLiability_lbl0" xml:lang="en-US">Amount of Lease Liabilities&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseLiability" xlink:to="fpay_IncreaseDecreaseInLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandiseCosts_lbl0" xml:lang="en-US">The increase (decrease) in the balance of capitalized lease merchandise costs during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandiseCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_Interest_lbl0" xml:lang="en-US">interest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Interest" xlink:to="fpay_Interest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestExpenses_lbl0" xml:lang="en-US">Amount of the cost of borrowed funds accounted for as interest expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenses" xlink:to="fpay_InterestExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl0" xml:lang="en-US">Interest in kind added to promissory notes balance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl0" xml:lang="en-US">Issuance of shares and warrants in connection with equity raise.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandise_lbl0" xml:lang="en-US">Lease merchandise.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandise" xlink:to="fpay_LeaseMerchandise_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseAtCost_lbl0" xml:lang="en-US">Amount before accumulated depreciation of leased physical assets used in the normal conduct of business to produce goods and services.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseAtCost" xlink:to="fpay_LeaseMerchandiseAtCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseNet_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNet" xlink:to="fpay_LeaseMerchandiseNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseSold_lbl0" xml:lang="en-US">The amount for lease merchandise sold.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseSold" xlink:to="fpay_LeaseMerchandiseSold_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of Lease merchandise.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseRevenuesAndFeesNet_lbl0" xml:lang="en-US">Lease revenues and fees, net.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFeesNet" xlink:to="fpay_LeaseRevenuesAndFeesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal_lbl0" xml:lang="en-US">Lessee Operating Lease Liability Payments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LessorAccountingPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for lessor accounting.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LessorAccountingPolicyTextBlock" xlink:to="fpay_LessorAccountingPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LiquidityGreaterThanAmount_lbl0" xml:lang="en-US">Liquidity greater.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LiquidityGreaterThanAmount" xlink:to="fpay_LiquidityGreaterThanAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for markerting costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock_lbl0" xml:lang="en-US">Net income/(loss) attributable to common and series 1 convertible preferred stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" xlink:to="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDue_lbl0" xml:lang="en-US">Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDue" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeaseLiabilityCurrentPortion_lbl0" xml:lang="en-US">Operating lease liability current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseLiabilityCurrentPortion" xlink:to="fpay_OperatingLeaseLiabilityCurrentPortion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeasesRentExpense_lbl0" xml:lang="en-US">Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpense" xlink:to="fpay_OperatingLeasesRentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OutstandingBalanceUnderCreditAgreement_lbl0" xml:lang="en-US">Outstanding balance under credit agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OutstandingBalanceUnderCreditAgreement" xlink:to="fpay_OutstandingBalanceUnderCreditAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PlanVestOverPeriodDescription_lbl0" xml:lang="en-US">Description of plan vest over period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PlanVestOverPeriodDescription" xlink:to="fpay_PlanVestOverPeriodDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PreferredStockDesignated_lbl0" xml:lang="en-US">Amount of preferred stock designated.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockDesignated" xlink:to="fpay_PreferredStockDesignated_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PreferredStockStatedValue_lbl0" xml:lang="en-US">Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PreferredStockStatedValuePerShare_lbl0" xml:lang="en-US">Preferred stock stated value per share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValuePerShare" xlink:to="fpay_PreferredStockStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PrincipalAccruedUnpaidInterestoutstanding_lbl0" xml:lang="en-US">Principal accrued unpaid interestoutstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PrincipalAccruedUnpaidInterestoutstanding" xlink:to="fpay_PrincipalAccruedUnpaidInterestoutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ProceedsFromIssuancesOfWarrants_lbl0" xml:lang="en-US">Proceeds From Issuance Of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromIssuancesOfWarrants" xlink:to="fpay_ProceedsFromIssuancesOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees_lbl0" xml:lang="en-US">Amount of proceeds from promissory notes- Paycheck Protection Program, net of fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:to="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNoteCurrent_lbl0" xml:lang="en-US">Promissory note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteCurrent" xlink:to="fpay_PromissoryNoteCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNoteNoncurrent_lbl0" xml:lang="en-US">Promissory note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteNoncurrent" xlink:to="fpay_PromissoryNoteNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl0" xml:lang="en-US">Promissory notes to related parties, net of current portion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ProvisionForBadDebt_lbl0" xml:lang="en-US">Provision for bad debt.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProvisionForBadDebt" xlink:to="fpay_ProvisionForBadDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of allowance for doubtful accounts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl0" xml:lang="en-US">Schedule of covenant requirements, and FlexShopper&#8217;s actual results.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl0" xml:lang="en-US">Schedule of weighted average valuation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:to="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl0" xml:lang="en-US">Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl0" xml:lang="en-US">Number of Series Two Preferred Stock Warrants Outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl0" xml:lang="en-US">Aggregate intrinsic value Granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue_lbl0" xml:lang="en-US">Amount by which the current fair value of the underlying stock exceeds the exercise price of options exercised.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl0" xml:lang="en-US">Amount by which the current fair value of the underlying stock exceeds the exercise price of options forfeited.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl0" xml:lang="en-US">Aggregate intrinsic value Vested and exercisable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3_lbl0" xml:lang="en-US">Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents the reported fact of one year, five months, and thirteen days.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares_lbl0" xml:lang="en-US">Exercise of stock options into common stock, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" xlink:to="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock_lbl0" xml:lang="en-US">Exercise of stock options into common stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" xlink:to="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TotalLeaseAssets_lbl0" xml:lang="en-US">Total Lease Assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseAssets" xlink:to="fpay_TotalLeaseAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TotalLeaseLiabilities_lbl0" xml:lang="en-US">Total Lease Liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseLiabilities" xlink:to="fpay_TotalLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl0" xml:lang="en-US">Total undiscounted cash flows.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:to="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ValuationExpenses_lbl0" xml:lang="en-US">Valuation Expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ValuationExpenses" xlink:to="fpay_ValuationExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantConvertibleIntoCommonStock_lbl0" xml:lang="en-US">Warrant Convertible Into Common Stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantConvertibleIntoCommonStock" xlink:to="fpay_WarrantConvertibleIntoCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantDescription_lbl0" xml:lang="en-US">Description of warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantDescription" xlink:to="fpay_WarrantDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantExercisePrice_lbl0" xml:lang="en-US">Warrant exercise price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantOffered_lbl0" xml:lang="en-US">Warrant offered.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantOffered" xlink:to="fpay_WarrantOffered_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">Weighted average remaining contractual term for option awards outstanding, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents the reported fact of one year, five months, and thirteen days.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:to="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock_lbl0" xml:lang="en-US">Warrants exercisable for shares of common stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:to="fpay_WarrantsExercisableForSharesOfCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsExpirationPeriod_lbl0" xml:lang="en-US">Warrants expiration period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriod" xlink:to="fpay_WarrantsExpirationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsGranted_lbl0" xml:lang="en-US">Warrants Granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsGranted" xlink:to="fpay_WarrantsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Weighted average grant date fair value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageGrantDateFairValue" xlink:to="fpay_WeightedAverageGrantDateFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib_lbl0" xml:lang="en-US">Weighted average of common shares issuable upon conversion of outstanding series 1 convertible preferred stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" xlink:to="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WriteOffOfCapitalizedSoftwareCosts_lbl0" xml:lang="en-US">Write off of capitalized software costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WriteOffOfCapitalizedSoftwareCosts" xlink:to="fpay_WriteOffOfCapitalizedSoftwareCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_promissoryNoteForgiveness_lbl0" xml:lang="en-US">promissory note forgiveness</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_promissoryNoteForgiveness" xlink:to="fpay_promissoryNoteForgiveness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_promissoryNoteIssued_lbl0" xml:lang="en-US">promissory note issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_promissoryNoteIssued" xlink:to="fpay_promissoryNoteIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AgreementAxis_lbl0" xml:lang="en-US">Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ExercisePriceAxis_lbl0" xml:lang="en-US">Represents the exercise price of stock options.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ComputersAndSoftwareMember_lbl0" xml:lang="en-US">Represents computer and software used by the company.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl0" xml:lang="en-US">Preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl0" xml:lang="en-US">Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl0" xml:lang="en-US">Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CreditAgreementMember_lbl0" xml:lang="en-US">Credit agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OmnibusEquityCompensationPlanMember_lbl0" xml:lang="en-US">Information by plan name pertaining to 2018 Omnibus equity-based compensation plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanMember" xlink:to="fpay_OmnibusEquityCompensationPlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl0" xml:lang="en-US">Website and internal use software.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AgreementAxis_lbl1" xml:lang="en-US">AgreementAxis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointThreeFourMember_lbl0" xml:lang="en-US">OnePointThreeFourMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointThreeFourMember" xlink:to="fpay_OnePointThreeFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseRevenuesAndFees_lbl0" xml:lang="en-US">LeaseRevenuesAndFees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFees" xlink:to="fpay_LeaseRevenuesAndFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockWarrantsinShares_lbl1" xml:lang="en-US">CommonStockWarrantsinShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockWarrantsinShares" xlink:to="fpay_CommonStockWarrantsinShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantConvertibleIntoCommonStock_lbl1" xml:lang="en-US">WarrantConvertibleIntoCommonStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantConvertibleIntoCommonStock" xlink:to="fpay_WarrantConvertibleIntoCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl1" xml:lang="en-US">ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees_lbl1" xml:lang="en-US">ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:to="fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointSevenEightMember_lbl0" xml:lang="en-US">TwoPointSevenEightMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenEightMember" xlink:to="fpay_TwoPointSevenEightMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockShareAuthorized_lbl1" xml:lang="en-US">CommonStockShareAuthorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockShareAuthorized" xlink:to="fpay_CommonStockShareAuthorized_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseSold_lbl1" xml:lang="en-US">LeaseMerchandiseSold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseSold" xlink:to="fpay_LeaseMerchandiseSold_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl1" xml:lang="en-US">ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock_lbl1" xml:lang="en-US">ConversionOfStockOptionsIntoCommonStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointNineOneMember_lbl0" xml:lang="en-US">OnePointNineOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineOneMember" xlink:to="fpay_OnePointNineOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl0" xml:lang="en-US">ScheduleOfUndiscountedFinanceLeaseLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_promissoryNoteForgiveness_lbl1" xml:lang="en-US">promissoryNoteForgiveness</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_promissoryNoteForgiveness" xlink:to="fpay_promissoryNoteForgiveness_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl1" xml:lang="en-US">ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ValuationExpenses_lbl1" xml:lang="en-US">ValuationExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ValuationExpenses" xlink:to="fpay_ValuationExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSixTwoMember_lbl0" xml:lang="en-US">OnePointSixTwoMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixTwoMember" xlink:to="fpay_OnePointSixTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WeightedAverageGrantDateFairValue_lbl1" xml:lang="en-US">WeightedAverageGrantDateFairValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageGrantDateFairValue" xlink:to="fpay_WeightedAverageGrantDateFairValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointTwoSevenMember_lbl0" xml:lang="en-US">ThreePointTwoSevenMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointTwoSevenMember" xlink:to="fpay_ThreePointTwoSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockOptionsMember_lbl0" xml:lang="en-US">CommonStockOptionsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsMember" xlink:to="fpay_CommonStockOptionsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsGranted_lbl1" xml:lang="en-US">WarrantsGranted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsGranted" xlink:to="fpay_WarrantsGranted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ProvisionsForDoubtfulAccounts_lbl0" xml:lang="en-US">ProvisionsForDoubtfulAccounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProvisionsForDoubtfulAccounts" xlink:to="fpay_ProvisionsForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyOneMember_lbl0" xml:lang="en-US">JanuaryThirtyFirstTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JanuaryThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_JanuaryThirtyFirstTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesMember_lbl0" xml:lang="en-US">OperatingLeasesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesMember" xlink:to="fpay_OperatingLeasesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl1" xml:lang="en-US">SeriesOneConvertiblePreferredStockMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeferredTaxAssetsLiabilitiesAbstract_lbl0" xml:lang="en-US">DeferredTaxAssetsLiabilitiesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxAssetsLiabilitiesAbstract" xlink:to="fpay_DeferredTaxAssetsLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NumeratorAbstract_lbl0" xml:lang="en-US">NumeratorAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumeratorAbstract" xlink:to="fpay_NumeratorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AccountsReceivableChargedOffAgainstAllowance_lbl0" xml:lang="en-US">AccountsReceivableChargedOffAgainstAllowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:to="fpay_AccountsReceivableChargedOffAgainstAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantDescription_lbl1" xml:lang="en-US">WarrantDescription</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantDescription" xlink:to="fpay_WarrantDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CostOfLeaseRevenuesFees_lbl1" xml:lang="en-US">CostOfLeaseRevenuesFees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfLeaseRevenuesFees" xlink:to="fpay_CostOfLeaseRevenuesFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl0" xml:lang="en-US">OperatingLeasesRentExpenseMonthlyRent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember_lbl0" xml:lang="en-US">SeriesConvertiblePreferredStockOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesConvertiblePreferredStockOneMember" xlink:to="fpay_SeriesConvertiblePreferredStockOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BearInterestRate_lbl0" xml:lang="en-US">BearInterestRate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BearInterestRate" xlink:to="fpay_BearInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointZeroEightMember_lbl0" xml:lang="en-US">TwoPointZeroEightMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroEightMember" xlink:to="fpay_TwoPointZeroEightMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseAtCost_lbl1" xml:lang="en-US">LeaseMerchandiseAtCost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseAtCost" xlink:to="fpay_LeaseMerchandiseAtCost_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BenefitIncomeOther_lbl1" xml:lang="en-US">BenefitIncomeOther</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BenefitIncomeOther" xlink:to="fpay_BenefitIncomeOther_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BalanceSheetClassificationFour_lbl1" xml:lang="en-US">BalanceSheetClassificationFour</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationFour" xlink:to="fpay_BalanceSheetClassificationFour_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PreferredStockStatedValue_lbl1" xml:lang="en-US">PreferredStockStatedValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFiveThreeMember_lbl0" xml:lang="en-US">TwoPointFiveThreeMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveThreeMember" xlink:to="fpay_TwoPointFiveThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeptemberThirtyTwentyTwentyMember_lbl0" xml:lang="en-US">SeptemberThirtyTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeptemberThirtyTwentyTwentyMember" xlink:to="fpay_SeptemberThirtyTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities_lbl0" xml:lang="en-US">ScheduleOfUndiscountedOperatingLeaseLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock_lbl1" xml:lang="en-US">NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" xlink:to="fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockTermOfConversionDescription_lbl0" xml:lang="en-US">ConvertiblePreferredStockTermOfConversionDescription</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockTermOfConversionDescription" xlink:to="fpay_ConvertiblePreferredStockTermOfConversionDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDue_lbl1" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDue" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsExpirationPeriod_lbl1" xml:lang="en-US">WarrantsExpirationPeriod</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriod" xlink:to="fpay_WarrantsExpirationPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PlanVestOverPeriodDescription_lbl1" xml:lang="en-US">PlanVestOverPeriodDescription</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PlanVestOverPeriodDescription" xlink:to="fpay_PlanVestOverPeriodDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MarchThirtyOneTwentyTwentyOneMember_lbl0" xml:lang="en-US">MarchThirtyOneTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarchThirtyOneTwentyTwentyOneMember" xlink:to="fpay_MarchThirtyOneTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrants_lbl0" xml:lang="en-US">ExchangeOfferOfWarrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrants" xlink:to="fpay_ExchangeOfferOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RequiredCovenantMember_lbl0" xml:lang="en-US">RequiredCovenantMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RequiredCovenantMember" xlink:to="fpay_RequiredCovenantMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib_lbl1" xml:lang="en-US">WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" xlink:to="fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NumeratorForBasicAndDilutedEPS_lbl0" xml:lang="en-US">NumeratorForBasicAndDilutedEPS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumeratorForBasicAndDilutedEPS" xlink:to="fpay_NumeratorForBasicAndDilutedEPS_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ImpairmentReserve_lbl1" xml:lang="en-US">ImpairmentReserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFiveZeroMember_lbl0" xml:lang="en-US">TwoPointFiveZeroMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveZeroMember" xlink:to="fpay_TwoPointFiveZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock_lbl1" xml:lang="en-US">WarrantsExercisableForSharesOfCommonStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:to="fpay_WarrantsExercisableForSharesOfCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockOptionsinShares_lbl1" xml:lang="en-US">CommonStockOptionsinShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsinShares" xlink:to="fpay_CommonStockOptionsinShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ProceedsFromIssuancesOfWarrants_lbl1" xml:lang="en-US">ProceedsFromIssuancesOfWarrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromIssuancesOfWarrants" xlink:to="fpay_ProceedsFromIssuancesOfWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FinanceLeaseLiabilityCurrentPortion_lbl1" xml:lang="en-US">FinanceLeaseLiabilityCurrentPortion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeaseLiabilityCurrentPortion" xlink:to="fpay_FinanceLeaseLiabilityCurrentPortion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointsTwoFiveMember_lbl0" xml:lang="en-US">OnePointsTwoFiveMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointsTwoFiveMember" xlink:to="fpay_OnePointsTwoFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_JulyThirtyFirstTwentyTwentyOneMember_lbl0" xml:lang="en-US">JulyThirtyFirstTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JulyThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_JulyThirtyFirstTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointEightNineMember_lbl0" xml:lang="en-US">ThreePointEightNineMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointEightNineMember" xlink:to="fpay_ThreePointEightNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl1" xml:lang="en-US">InterestExpenseDebtIncludingAmortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesConvertiblePreferredStockMember_lbl0" xml:lang="en-US">SeriesConvertiblePreferredStockMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesConvertiblePreferredStockMember" xlink:to="fpay_SeriesConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AugustThirtyFirstTwentyTwentyOneMember_lbl0" xml:lang="en-US">AugustThirtyFirstTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AugustThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_AugustThirtyFirstTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MarchThirtyOneTwentyTwentyMember_lbl0" xml:lang="en-US">MarchThirtyOneTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarchThirtyOneTwentyTwentyMember" xlink:to="fpay_MarchThirtyOneTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSixEightMember_lbl0" xml:lang="en-US">OnePointSixEightMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixEightMember" xlink:to="fpay_OnePointSixEightMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_promissoryNoteIssued_lbl1" xml:lang="en-US">promissoryNoteIssued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_promissoryNoteIssued" xlink:to="fpay_promissoryNoteIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DataCostsPolicyTextBlock_lbl1" xml:lang="en-US">DataCostsPolicyTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DataCostsPolicyTextBlock" xlink:to="fpay_DataCostsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSevenSixMember_lbl0" xml:lang="en-US">OnePointSevenSixMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenSixMember" xlink:to="fpay_OnePointSevenSixMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointFourZeroMember_lbl0" xml:lang="en-US">OnePointFourZeroMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFourZeroMember" xlink:to="fpay_OnePointFourZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantOffered_lbl1" xml:lang="en-US">WarrantOffered</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantOffered" xlink:to="fpay_WarrantOffered_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointOneSevenMember_lbl0" xml:lang="en-US">ThreePointOneSevenMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointOneSevenMember" xlink:to="fpay_ThreePointOneSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetIncomeloss_lbl0" xml:lang="en-US">NetIncomeloss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomeloss" xlink:to="fpay_NetIncomeloss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeferredIncomeTaxAbstract_lbl0" xml:lang="en-US">DeferredIncomeTaxAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredIncomeTaxAbstract" xlink:to="fpay_DeferredIncomeTaxAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseInterestExpenses_lbl0" xml:lang="en-US">OperatingLeaseInterestExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseInterestExpenses" xlink:to="fpay_OperatingLeaseInterestExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl1" xml:lang="en-US">InterestInKindAddedToPromissoryNotesBalance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PrincipalAccruedUnpaidInterestoutstanding_lbl1" xml:lang="en-US">PrincipalAccruedUnpaidInterestoutstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PrincipalAccruedUnpaidInterestoutstanding" xlink:to="fpay_PrincipalAccruedUnpaidInterestoutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant_lbl0" xml:lang="en-US">DeemedDividendFromExchangeOfferOfWarrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockParOrStatedPerShareValue_lbl1" xml:lang="en-US">CommonStockParOrStatedPerShareValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockParOrStatedPerShareValue" xlink:to="fpay_CommonStockParOrStatedPerShareValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesMember_lbl0" xml:lang="en-US">PromissoryNotesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesMember" xlink:to="fpay_PromissoryNotesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividend_lbl1" xml:lang="en-US">DeemedDividend</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividend" xlink:to="fpay_DeemedDividend_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AugustThirtyFirstTwentyTwentyMember_lbl0" xml:lang="en-US">AugustThirtyFirstTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AugustThirtyFirstTwentyTwentyMember" xlink:to="fpay_AugustThirtyFirstTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConversionOfPreferredStockToCommonStock_lbl1" xml:lang="en-US">ConversionOfPreferredStockToCommonStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfPreferredStockToCommonStock" xlink:to="fpay_ConversionOfPreferredStockToCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyMember_lbl0" xml:lang="en-US">FebruaryTwentyNineTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FebruaryTwentyNineTwentyTwentyMember" xlink:to="fpay_FebruaryTwentyNineTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExerciseOfWarrantsIntoCommonStock_lbl0" xml:lang="en-US">ExerciseOfWarrantsIntoCommonStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExerciseOfWarrantsIntoCommonStock" xlink:to="fpay_ExerciseOfWarrantsIntoCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CurrentIncomeTaxAbstract_lbl0" xml:lang="en-US">CurrentIncomeTaxAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CurrentIncomeTaxAbstract" xlink:to="fpay_CurrentIncomeTaxAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal_lbl1" xml:lang="en-US">LesseeOperatingLeaseLiabilityPaymentsTotal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsTotal_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable_lbl1" xml:lang="en-US">AllowanceForDoubtfulAccountReceivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AllowanceForDoubtfulAccountReceivable" xlink:to="fpay_AllowanceForDoubtfulAccountReceivable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter_lbl0" xml:lang="en-US">LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" xlink:to="fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSixNineMember_lbl0" xml:lang="en-US">OnePointSixNineMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixNineMember" xlink:to="fpay_OnePointSixNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PaycheckProtectionProgramTextBlock_lbl0" xml:lang="en-US">PaycheckProtectionProgramTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PaycheckProtectionProgramTextBlock" xlink:to="fpay_PaycheckProtectionProgramTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointTwoFiveTwoMember_lbl0" xml:lang="en-US">OnePointTwoFiveTwoMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointTwoFiveTwoMember" xlink:to="fpay_OnePointTwoFiveTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PreferredStockStatedValuePerShare_lbl1" xml:lang="en-US">PreferredStockStatedValuePerShare</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValuePerShare" xlink:to="fpay_PreferredStockStatedValuePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LessorAccountingPolicyTextBlock_lbl1" xml:lang="en-US">LessorAccountingPolicyTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LessorAccountingPolicyTextBlock" xlink:to="fpay_LessorAccountingPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl1" xml:lang="en-US">LeaseMerchandiseTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FinanceLeaseLiabilityNetOfCurrentPortion_lbl1" xml:lang="en-US">FinanceLeaseLiabilityNetOfCurrentPortion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeaseLiabilityNetOfCurrentPortion" xlink:to="fpay_FinanceLeaseLiabilityNetOfCurrentPortion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl1" xml:lang="en-US">SeriesTwoPreferredStockWarrantsOutstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock_lbl1" xml:lang="en-US">StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" xlink:to="fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2_lbl1" xml:lang="en-US">SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl1" xml:lang="en-US">AdditionalConvertiblePreferredStockSharesIssuedUponConversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears_lbl1" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDueInFiveYears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointSevenNineMember_lbl0" xml:lang="en-US">TwoPointSevenNineMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenNineMember" xlink:to="fpay_TwoPointSevenNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OneCommaTwoFiveZeroMember_lbl0" xml:lang="en-US">OneCommaTwoFiveZeroMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OneCommaTwoFiveZeroMember" xlink:to="fpay_OneCommaTwoFiveZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl1" xml:lang="en-US">MarketingCostsPolicyTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNoteNoncurrent_lbl1" xml:lang="en-US">PromissoryNoteNoncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteNoncurrent" xlink:to="fpay_PromissoryNoteNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3_lbl1" xml:lang="en-US">SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CreditAgreementMember_lbl1" xml:lang="en-US">CreditAgreementMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncreaseDecreaseInLeaseLiability_lbl1" xml:lang="en-US">IncreaseDecreaseInLeaseLiability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseLiability" xlink:to="fpay_IncreaseDecreaseInLeaseLiability_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointZeroNineMember_lbl0" xml:lang="en-US">ThreePointZeroNineMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointZeroNineMember" xlink:to="fpay_ThreePointZeroNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointFiveFourMember_lbl0" xml:lang="en-US">OnePointFiveFourMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFiveFourMember" xlink:to="fpay_OnePointFiveFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeries2PreferredShareDividends_lbl1" xml:lang="en-US">ConvertibleSeries2PreferredShareDividends</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeries2PreferredShareDividends" xlink:to="fpay_ConvertibleSeries2PreferredShareDividends_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DescriptionOfWarrantsExpiration_lbl1" xml:lang="en-US">DescriptionOfWarrantsExpiration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfWarrantsExpiration" xlink:to="fpay_DescriptionOfWarrantsExpiration_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense_lbl1" xml:lang="en-US">CapitalizedDataCostsAmortizationExpense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalizedDataCostsAmortizationExpense" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TotalLeaseLiabilities_lbl1" xml:lang="en-US">TotalLeaseLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseLiabilities" xlink:to="fpay_TotalLeaseLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrantsTextBlock_lbl0" xml:lang="en-US">ExchangeOfferOfWarrantsTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsTextBlock" xlink:to="fpay_ExchangeOfferOfWarrantsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MayThirtyFirstTwentyTwentyOneMember_lbl0" xml:lang="en-US">MayThirtyFirstTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MayThirtyFirstTwentyTwentyOneMember" xlink:to="fpay_MayThirtyFirstTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EffectOfDilutiveSecuritiesAbstract_lbl0" xml:lang="en-US">EffectOfDilutiveSecuritiesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EffectOfDilutiveSecuritiesAbstract" xlink:to="fpay_EffectOfDilutiveSecuritiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividendFromExchangeWarrants_lbl1" xml:lang="en-US">DeemedDividendFromExchangeWarrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeWarrants" xlink:to="fpay_DeemedDividendFromExchangeWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ComputersAndSoftwareMember_lbl1" xml:lang="en-US">ComputersAndSoftwareMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl1" xml:lang="en-US">ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:to="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_JuneThirtyTwentyTwentyMember_lbl0" xml:lang="en-US">JuneThirtyTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JuneThirtyTwentyTwentyMember" xlink:to="fpay_JuneThirtyTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrants_lbl1" xml:lang="en-US">DeemedDividendFromExchangeOfferOfWarrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOfferOfWarrants" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DecemberThirtyFirstTwentyTwentyMember_lbl0" xml:lang="en-US">DecemberThirtyFirstTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DecemberThirtyFirstTwentyTwentyMember" xlink:to="fpay_DecemberThirtyFirstTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeferredTaxAssetsTaxRightOfUseAsset_lbl1" xml:lang="en-US">DeferredTaxAssetsTaxRightOfUseAsset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxAssetsTaxRightOfUseAsset" xlink:to="fpay_DeferredTaxAssetsTaxRightOfUseAsset_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointNineThreeMember_lbl0" xml:lang="en-US">TwoPointNineThreeMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineThreeMember" xlink:to="fpay_TwoPointNineThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NovemberThirtyTwentyTwentyMember_lbl0" xml:lang="en-US">NovemberThirtyTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NovemberThirtyTwentyTwentyMember" xlink:to="fpay_NovemberThirtyTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AprilThirtyTwentyTwentyOneMember_lbl0" xml:lang="en-US">AprilThirtyTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AprilThirtyTwentyTwentyOneMember" xlink:to="fpay_AprilThirtyTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesRentExpense_lbl1" xml:lang="en-US">OperatingLeasesRentExpense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpense" xlink:to="fpay_OperatingLeasesRentExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OctoberThirtyFirstTwentyTwentyMember_lbl0" xml:lang="en-US">OctoberThirtyFirstTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OctoberThirtyFirstTwentyTwentyMember" xlink:to="fpay_OctoberThirtyFirstTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares_lbl1" xml:lang="en-US">StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" xlink:to="fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl1" xml:lang="en-US">ConvertiblePreferredStockSeriesTwoMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WriteOffOfCapitalizedSoftwareCosts_lbl1" xml:lang="en-US">WriteOffOfCapitalizedSoftwareCosts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WriteOffOfCapitalizedSoftwareCosts" xlink:to="fpay_WriteOffOfCapitalizedSoftwareCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TotalLeaseAssets_lbl1" xml:lang="en-US">TotalLeaseAssets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseAssets" xlink:to="fpay_TotalLeaseAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CurrentLeaseLiabilitiesMember_lbl0" xml:lang="en-US">CurrentLeaseLiabilitiesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CurrentLeaseLiabilitiesMember" xlink:to="fpay_CurrentLeaseLiabilitiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockSeries_lbl0" xml:lang="en-US">ConvertiblePreferredStockSeries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeries" xlink:to="fpay_ConvertiblePreferredStockSeries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_Interest_lbl1" xml:lang="en-US">Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Interest" xlink:to="fpay_Interest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CostOfMerchandiseSold_lbl1" xml:lang="en-US">CostOfMerchandiseSold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfMerchandiseSold" xlink:to="fpay_CostOfMerchandiseSold_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl1" xml:lang="en-US">PromissoryNotesToRelatedPartiesNetOfCurrentPortion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BalanceSheetClassificationOne_lbl1" xml:lang="en-US">BalanceSheetClassificationOne</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationOne" xlink:to="fpay_BalanceSheetClassificationOne_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_JanuaryThirtyFirstTwentyTwentyMember_lbl0" xml:lang="en-US">JanuaryThirtyFirstTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JanuaryThirtyFirstTwentyTwentyMember" xlink:to="fpay_JanuaryThirtyFirstTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AccumulatedDepreciation_lbl1" xml:lang="en-US">AccumulatedDepreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AccumulatedDepreciation" xlink:to="fpay_AccumulatedDepreciation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockSerieTwo_lbl0" xml:lang="en-US">ConvertiblePreferredStockSerieTwo</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSerieTwo" xlink:to="fpay_ConvertiblePreferredStockSerieTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BalanceSheetClassificationTwo_lbl1" xml:lang="en-US">BalanceSheetClassificationTwo</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationTwo" xlink:to="fpay_BalanceSheetClassificationTwo_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IssueanceOfShares_lbl0" xml:lang="en-US">IssueanceOfShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssueanceOfShares" xlink:to="fpay_IssueanceOfShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointEightNineMember_lbl0" xml:lang="en-US">TwoPointEightNineMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointEightNineMember" xlink:to="fpay_TwoPointEightNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrantsShares_lbl0" xml:lang="en-US">ExchangeOfferOfWarrantsShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsShares" xlink:to="fpay_ExchangeOfferOfWarrantsShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ProvisionForBadDebt_lbl1" xml:lang="en-US">ProvisionForBadDebt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProvisionForBadDebt" xlink:to="fpay_ProvisionForBadDebt_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OutstandingBalanceUnderCreditAgreement_lbl1" xml:lang="en-US">OutstandingBalanceUnderCreditAgreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OutstandingBalanceUnderCreditAgreement" xlink:to="fpay_OutstandingBalanceUnderCreditAgreement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NrnsMember_lbl1" xml:lang="en-US">NrnsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandiseCosts_lbl1" xml:lang="en-US">IncreaseDecreaseInLeaseMerchandiseCosts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseMerchandiseCosts" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandiseCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFiveSevenMember_lbl0" xml:lang="en-US">TwoPointFiveSevenMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveSevenMember" xlink:to="fpay_TwoPointFiveSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LargestBenefitPercentage_lbl0" xml:lang="en-US">LargestBenefitPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LargestBenefitPercentage" xlink:to="fpay_LargestBenefitPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointZeroOneMember_lbl0" xml:lang="en-US">TwoPointZeroOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroOneMember" xlink:to="fpay_TwoPointZeroOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantExercisePrice_lbl1" xml:lang="en-US">WarrantExercisePrice</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DenominatorAbstract_lbl0" xml:lang="en-US">DenominatorAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_DenominatorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FlexLendingLLCMember_lbl0" xml:lang="en-US">FlexLendingLLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexLendingLLCMember" xlink:to="fpay_FlexLendingLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BalanceSheetClassificationThree_lbl1" xml:lang="en-US">BalanceSheetClassificationThree</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationThree" xlink:to="fpay_BalanceSheetClassificationThree_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl1" xml:lang="en-US">WebsiteAndInternalUseSoftwareMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl1" xml:lang="en-US">IssuanceOfSharesAndWarrantsInEauityRaiseValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl1" xml:lang="en-US">ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_JuneThirtyTwentyTwentyOneMember_lbl0" xml:lang="en-US">JuneThirtyTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JuneThirtyTwentyTwentyOneMember" xlink:to="fpay_JuneThirtyTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MayThirtyFirstTwentyTwentyMember_lbl0" xml:lang="en-US">MayThirtyFirstTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MayThirtyFirstTwentyTwentyMember" xlink:to="fpay_MayThirtyFirstTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandise_lbl1" xml:lang="en-US">LeaseMerchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandise" xlink:to="fpay_LeaseMerchandise_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FinanceLeasePrincipalPayment_lbl1" xml:lang="en-US">FinanceLeasePrincipalPayment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasePrincipalPayment" xlink:to="fpay_FinanceLeasePrincipalPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFourFiveMember_lbl0" xml:lang="en-US">TwoPointFourFiveMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFourFiveMember" xlink:to="fpay_TwoPointFourFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TermOfLease_lbl0" xml:lang="en-US">TermOfLease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TermOfLease" xlink:to="fpay_TermOfLease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNoteCurrent_lbl1" xml:lang="en-US">PromissoryNoteCurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteCurrent" xlink:to="fpay_PromissoryNoteCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears_lbl1" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDueInFourYears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LiquidityGreaterThanAmount_lbl1" xml:lang="en-US">LiquidityGreaterThanAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LiquidityGreaterThanAmount" xlink:to="fpay_LiquidityGreaterThanAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FinanceLeasesMember_lbl0" xml:lang="en-US">FinanceLeasesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasesMember" xlink:to="fpay_FinanceLeasesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter_lbl1" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDueThereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LongTermLeaseLiabilitiesMember_lbl0" xml:lang="en-US">LongTermLeaseLiabilitiesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LongTermLeaseLiabilitiesMember" xlink:to="fpay_LongTermLeaseLiabilitiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityBookValueNotLessThan_lbl1" xml:lang="en-US">EquityBookValueNotLessThan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityBookValueNotLessThan" xlink:to="fpay_EquityBookValueNotLessThan_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl1" xml:lang="en-US">AdditionalProceedsFromIssuanceOrSaleOfEquity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:to="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConsultingAgreementMember_lbl0" xml:lang="en-US">ConsultingAgreementMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsultingAgreementMember" xlink:to="fpay_ConsultingAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FebruaryTwentyNineTwentyTwentyOneMember_lbl0" xml:lang="en-US">FebruaryTwentyNineTwentyTwentyOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FebruaryTwentyNineTwentyTwentyOneMember" xlink:to="fpay_FebruaryTwentyNineTwentyTwentyOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OmnibusEquityCompensationPlanMember_lbl1" xml:lang="en-US">OmnibusEquityCompensationPlanMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanMember" xlink:to="fpay_OmnibusEquityCompensationPlanMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointNineSevenMember_lbl0" xml:lang="en-US">TwoPointNineSevenMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineSevenMember" xlink:to="fpay_TwoPointNineSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseLiabilityCurrentPortion_lbl1" xml:lang="en-US">OperatingLeaseLiabilityCurrentPortion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseLiabilityCurrentPortion" xlink:to="fpay_OperatingLeaseLiabilityCurrentPortion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointZeroZeroMember_lbl0" xml:lang="en-US">TwoPointZeroZeroMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroZeroMember" xlink:to="fpay_TwoPointZeroZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestExpenses_lbl1" xml:lang="en-US">InterestExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenses" xlink:to="fpay_InterestExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl1" xml:lang="en-US">LoanPayableDisclosureTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">WarrantWeightedAverageRemainingContractualTerm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:to="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated_lbl1" xml:lang="en-US">DescriptionOfNotesAmendedAndRestated</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfNotesAmendedAndRestated" xlink:to="fpay_DescriptionOfNotesAmendedAndRestated_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears_lbl0" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDueInSixYears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AprilThirtyTwentyTwentyMember_lbl0" xml:lang="en-US">AprilThirtyTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AprilThirtyTwentyTwentyMember" xlink:to="fpay_AprilThirtyTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseRevenuesAndFeesNet_lbl1" xml:lang="en-US">LeaseRevenuesAndFeesNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFeesNet" xlink:to="fpay_LeaseRevenuesAndFeesNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares_lbl0" xml:lang="en-US">DenominatorForBasicAndDilutedEPSWeightedAverageShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares" xlink:to="fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears_lbl1" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDueInTwoYears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DebtInstrumentMaturityTerm_lbl0" xml:lang="en-US">DebtInstrumentMaturityTerm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DebtInstrumentMaturityTerm" xlink:to="fpay_DebtInstrumentMaturityTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExercisePriceAxis_lbl1" xml:lang="en-US">ExercisePriceAxis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceAxis_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears_lbl1" xml:lang="en-US">OperatingLeaseFutureMinimumPaymentsDueInThreeYears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears" xlink:to="fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BalanceSheetClassification_lbl1" xml:lang="en-US">BalanceSheetClassification</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassification" xlink:to="fpay_BalanceSheetClassification_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseNet_lbl1" xml:lang="en-US">LeaseMerchandiseNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNet" xlink:to="fpay_LeaseMerchandiseNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_JulyThirtyFirstTwentyTwentyMember_lbl0" xml:lang="en-US">JulyThirtyFirstTwentyTwentyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_JulyThirtyFirstTwentyTwentyMember" xlink:to="fpay_JulyThirtyFirstTwentyTwentyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSevenFourMember_lbl0" xml:lang="en-US">OnePointSevenFourMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenFourMember" xlink:to="fpay_OnePointSevenFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeferredTaxOther_lbl1" xml:lang="en-US">DeferredTaxOther</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredTaxOther" xlink:to="fpay_DeferredTaxOther_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BalanceSheetClassificationsFive_lbl1" xml:lang="en-US">BalanceSheetClassificationsFive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BalanceSheetClassificationsFive" xlink:to="fpay_BalanceSheetClassificationsFive_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl1" xml:lang="en-US">ScheduleOfCovenantRequirementsAndFlexshoppersActualResults</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointNineFiveMember_lbl0" xml:lang="en-US">OnePointNineFiveMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineFiveMember" xlink:to="fpay_OnePointNineFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ActualPositionMember_lbl0" xml:lang="en-US">ActualPositionMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ActualPositionMember" xlink:to="fpay_ActualPositionMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl1" xml:lang="en-US">ConvertibleSeriesTwoPreferredStockMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl1" xml:lang="en-US">TotalUndiscountedCashFlowsOperatingLeaseLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:to="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PreferredStockDesignated_lbl1" xml:lang="en-US">PreferredStockDesignated</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockDesignated" xlink:to="fpay_PreferredStockDesignated_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl0" xml:lang="en-US">Proceeds from Lines of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl0" xml:lang="en-US">Compensation Related Costs, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl0" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl0" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl0" xml:lang="en-US">Accounts Receivable, Credit Loss Expense (Reversal)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl0" xml:lang="en-US">Conversion of Stock, Shares Converted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign_lbl0" xml:lang="en-US">Deferred Tax Assets, Tax Credit Carryforwards, Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal, State and Local, Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Employee Related Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl0" xml:lang="en-US">Schedule of Stockholders&apos; Equity Note, Warrants or Rights [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0" xml:lang="en-US">Share-based Payment Arrangement [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl0" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl0" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndFeeIncomeLoansAndLeases_lbl0" xml:lang="en-US">Interest and Fee Income, Loans and Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeLoansAndLeases" xlink:to="us-gaap_InterestAndFeeIncomeLoansAndLeases_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl0" xml:lang="en-US">Proceeds from Issuance or Sale of Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherTaxExpenseBenefit_lbl0" xml:lang="en-US">Other Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherTaxExpenseBenefit" xlink:to="us-gaap_OtherTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl1" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl0" xml:lang="en-US">Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl0" xml:lang="en-US">Common Stock, Convertible, Conversion Price, Decrease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther_lbl0" xml:lang="en-US">Deferred Tax Assets, Tax Credit Carryforwards, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableCurrent_lbl0" xml:lang="en-US">Notes Payable, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl0" xml:lang="en-US">Accounts Payable, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl0" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl0" xml:lang="en-US">Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl0" xml:lang="en-US">Operating Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_lbl0" xml:lang="en-US">Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:to="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleConversionRatio1_lbl0" xml:lang="en-US">Debt Instrument, Convertible, Conversion Ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionRatio1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0" xml:lang="en-US">Equity Method Investment, Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl1" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl0" xml:lang="en-US">Long-term Debt, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl0" xml:lang="en-US">Selling, General and Administrative Expenses, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockMember_lbl0" xml:lang="en-US">Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Three</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0" xml:lang="en-US">Increase (Decrease) in Operating Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_lbl0" xml:lang="en-US">Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRent_lbl0" xml:lang="en-US">Payments for Rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRent" xlink:to="us-gaap_PaymentsForRent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl0" xml:lang="en-US">Employee-related Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl1" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl0" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl0" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForSoftware_lbl0" xml:lang="en-US">Payments for Software</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForSoftware" xlink:to="us-gaap_PaymentsForSoftware_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl0" xml:lang="en-US">Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0" xml:lang="en-US">Increase (Decrease) in Security Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl0" xml:lang="en-US">Preferred Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl0" xml:lang="en-US">Costs and Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment_lbl0" xml:lang="en-US">Interest Costs Capitalized Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestCostsCapitalizedAdjustment" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfOtherDebt_lbl0" xml:lang="en-US">Repayments of Other Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl0" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, after Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNet_lbl0" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCosts_lbl0" xml:lang="en-US">Amortization of Debt Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="us-gaap_AmortizationOfFinancingCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl0" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Four</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesOther_lbl0" xml:lang="en-US">Deferred Tax Liabilities, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOther" xlink:to="us-gaap_DeferredTaxLiabilitiesOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_lbl0" xml:lang="en-US">Right-of-Use Asset Obtained in Exchange for Finance Lease Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Federal, State and Local, Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Common Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl0" xml:lang="en-US">Proceeds from Issuance of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl0" xml:lang="en-US">Share-based Payment Arrangement, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl0" xml:lang="en-US">Preferred Stock Dividends and Other Adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityDescription_lbl0" xml:lang="en-US">Line of Credit Facility, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityDescription" xlink:to="us-gaap_LineOfCreditFacilityDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl1" xml:lang="en-US">Debt Instrument, Periodic Payment, Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl0" xml:lang="en-US">Deferred Tax Assets, Net of Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl1" xml:lang="en-US">Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Other Adjustments, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:to="us-gaap_IncomeTaxReconciliationOtherAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl0" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl0" xml:lang="en-US">Lessor, Leases [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeasePrincipalPayments_lbl0" xml:lang="en-US">Finance Lease, Principal Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Federal Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CumulativeDividends_lbl0" xml:lang="en-US">Cumulative Dividends</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CumulativeDividends" xlink:to="us-gaap_CumulativeDividends_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl1" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ChiefFinancialOfficerMember_lbl0" xml:lang="en-US">Chief Financial Officer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ChiefFinancialOfficerMember" xlink:to="srt_ChiefFinancialOfficerMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl0" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl0" xml:lang="en-US">Business Combination Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtPolicyTextBlock_lbl0" xml:lang="en-US">Debt, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="us-gaap_DebtPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl0" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl0" xml:lang="en-US">Preferred Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized_lbl0" xml:lang="en-US">Class of Warrant or Right, Expense or Revenue Recognized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:to="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl1" xml:lang="en-US">Earnings Per Share, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl0" xml:lang="en-US">Allowance for Loan and Lease Loss, Recovery of Bad Debts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketingExpense_lbl0" xml:lang="en-US">Marketing Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketingExpense" xlink:to="us-gaap_MarketingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl0" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpenses_lbl0" xml:lang="en-US">Costs and Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl0" xml:lang="en-US">Amortization of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl0" xml:lang="en-US">Deferred Tax Assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl0" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl1" xml:lang="en-US">Preferred Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl0" xml:lang="en-US">Convertible Preferred Stock, Shares Issued upon Conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl0" xml:lang="en-US">Prepaid Expense, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl0" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_lbl0" xml:lang="en-US">Deferred Tax Asset, Tax Deferred Expense, Reserve and Accrual, Accounts Receivable, Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl0" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockMember" xlink:to="us-gaap_ConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl0" xml:lang="en-US">Revenues [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl1" xml:lang="en-US">Gain (Loss) on Extinguishment of Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventDescription_lbl0" xml:lang="en-US">Subsequent Event, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventDescription" xlink:to="us-gaap_SubsequentEventDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl0" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_lbl0" xml:lang="en-US">Debt Instrument, Redemption, Period Two [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl0" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl0" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl0" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl0" xml:lang="en-US">Additional Paid in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl0" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract_lbl0" xml:lang="en-US">Earnings Per Share, Basic and Diluted [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareBasicAndDilutedAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion_lbl0" xml:lang="en-US">Preferred Stock, Convertible, Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:to="us-gaap_ConvertiblePreferredStockTermsOfConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyDisclosures_lbl0" xml:lang="en-US">Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDisclosures" xlink:to="us-gaap_LossContingencyDisclosures_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl0" xml:lang="en-US">Deferred Tax Assets, Tax Credit Carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl0" xml:lang="en-US">Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockLiquidationPreference_lbl0" xml:lang="en-US">Preferred Stock, Liquidation Preference Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockLiquidationPreference" xlink:to="us-gaap_PreferredStockLiquidationPreference_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl0" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl1" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl0" xml:lang="en-US">Fair Value of Financial Instruments, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations_lbl0" xml:lang="en-US">Other Income Tax Expense (Benefit), Continuing Operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableGross_lbl0" xml:lang="en-US">Accounts Receivable, before Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="us-gaap_AccountsReceivableGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl0" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, Maturity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl0" xml:lang="en-US">Debt Instrument, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentMember_lbl0" xml:lang="en-US">Property, Plant and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentMember" xlink:to="us-gaap_PropertyPlantAndEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl0" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl0" xml:lang="en-US">Repayments of Bank Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate During Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNet_lbl0" xml:lang="en-US">Net Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNet" xlink:to="us-gaap_AssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0" xml:lang="en-US">Share-based Payment Arrangement, Option, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl0" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockConversionBasis_lbl0" xml:lang="en-US">Preferred Stock, Conversion Basis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConversionBasis" xlink:to="us-gaap_PreferredStockConversionBasis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOther_lbl0" xml:lang="en-US">Deferred Tax Assets, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOther" xlink:to="us-gaap_DeferredTaxAssetsOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl0" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl0" xml:lang="en-US">Software to be Sold, Leased, or Otherwise Marketed, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasePayments_lbl0" xml:lang="en-US">Operating Lease, Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxLiabilities_lbl0" xml:lang="en-US">Deferred Tax Liabilities, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxLiabilities" xlink:to="us-gaap_DeferredIncomeTaxLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accrued Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Period Increase (Decrease), Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl0" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_lbl1" xml:lang="en-US">Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl0" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:to="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl0" xml:lang="en-US">Other Preferred Stock Dividends and Adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Operating Lease, Right-of-Use Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0" xml:lang="en-US">APIC, Share-based Payment Arrangement, Option, Increase for Cost Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl0" xml:lang="en-US">Share-based Payment Arrangement, Noncash Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl0" xml:lang="en-US">Income Taxes Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLongTermDebtNoncurrent_lbl0" xml:lang="en-US">Other Long-term Debt, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebtNoncurrent" xlink:to="us-gaap_OtherLongTermDebtNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl1" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl0" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl0" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl0" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl0" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense_lbl0" xml:lang="en-US">Unamortized Debt Issuance Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedDebtIssuanceExpense" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0" xml:lang="en-US">Liabilities and Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation_lbl0" xml:lang="en-US">Property, Plant and Equipment, Other, Accumulated Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0" xml:lang="en-US">Condensed Balance Sheet [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Cash Equivalents, at Carrying Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl0" xml:lang="en-US">Capitalized Computer Software, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:to="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet_lbl0" xml:lang="en-US">Depreciation, Amortization and Accretion, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AreaOfLand_lbl0" xml:lang="en-US">Area of Land</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfLand" xlink:to="us-gaap_AreaOfLand_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl0" xml:lang="en-US">Payments of Debt Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent_lbl0" xml:lang="en-US">Accrued Income Taxes, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:to="us-gaap_AccruedIncomeTaxesNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl0" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherBorrowings_lbl0" xml:lang="en-US">Other Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherBorrowings" xlink:to="us-gaap_OtherBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl0" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherDepreciationAndAmortization_lbl0" xml:lang="en-US">Other Depreciation and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDepreciationAndAmortization" xlink:to="us-gaap_OtherDepreciationAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseRelatedParty_lbl0" xml:lang="en-US">Interest Expense, Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseRelatedParty" xlink:to="us-gaap_InterestExpenseRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LaborAndRelatedExpense_lbl0" xml:lang="en-US">Labor and Related Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LaborAndRelatedExpense" xlink:to="us-gaap_LaborAndRelatedExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl0" xml:lang="en-US">Operating Lease, Lease Income [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermPurchaseCommitmentAmount_lbl0" xml:lang="en-US">Long-term Purchase Commitment, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermPurchaseCommitmentAmount" xlink:to="us-gaap_LongTermPurchaseCommitmentAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Finance Lease, Right-of-Use Asset, after Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl0" xml:lang="en-US">Depreciation, Depletion and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest_lbl0" xml:lang="en-US">Debt Instrument, Periodic Payment, Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedContractCostAmortization_lbl0" xml:lang="en-US">Capitalized Contract Cost, Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedContractCostAmortization" xlink:to="us-gaap_CapitalizedContractCostAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl0" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl0" xml:lang="en-US">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current State and Local Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FurnitureAndFixturesMember_lbl0" xml:lang="en-US">Furniture and Fixtures [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl0" xml:lang="en-US">Other Liabilities, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherGeneralExpense_lbl0" xml:lang="en-US">Other General Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherGeneralExpense" xlink:to="us-gaap_OtherGeneralExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl0" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl0" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl0" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl0" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherShortTermBorrowings_lbl0" xml:lang="en-US">Other Short-term Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherShortTermBorrowings" xlink:to="us-gaap_OtherShortTermBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl0" xml:lang="en-US">Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription_lbl0" xml:lang="en-US">Debt Instrument, Maturity Date, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDateDescription" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl2" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl0" xml:lang="en-US">Proceeds from Stock Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl0" xml:lang="en-US">Class of Warrant or Right, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPayment_lbl0" xml:lang="en-US">Debt Instrument, Periodic Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0" xml:lang="en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl1" xml:lang="en-US">Stock Issued During Period, Shares, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl0" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl0" xml:lang="en-US">Loans Payable, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl0" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl0" xml:lang="en-US">Debt Instrument, Unamortized Premium, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseDebtExcludingAmortization_lbl0" xml:lang="en-US">Interest Expense, Debt, Excluding Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebtExcludingAmortization" xlink:to="us-gaap_InterestExpenseDebtExcludingAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0" xml:lang="en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0" xml:lang="en-US">Revenue [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodFourMember_lbl0" xml:lang="en-US">Debt Instrument, Redemption, Period Four [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodFourMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl0" xml:lang="en-US">Assets, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_lbl0" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, State and Local</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseCost_lbl0" xml:lang="en-US">Operating Lease, Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseCost" xlink:to="us-gaap_OperatingLeaseCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Other, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_StatementScenarioAxis_lbl"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>16
<FILENAME>fpay-20211231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 30 17:25:14 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedBalanceSheet" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedIncomeStatement" roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ShareholdersEquityType2or3" roleURI="http://anchorfundingservices.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ConsolidatedCashFlow" roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_Business" roleURI="http://anchorfundingservices.com/role/Business"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SummaryofSignificantAccountingPolicies" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_Leases" roleURI="http://anchorfundingservices.com/role/Leases"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PropertyandEquipment" roleURI="http://anchorfundingservices.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotesRelatedParties" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LoanPayableUnderCreditAgreement" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_CapitalStructure" roleURI="http://anchorfundingservices.com/role/CapitalStructure"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_StockOptions" roleURI="http://anchorfundingservices.com/role/StockOptions"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_IncomeTaxes" roleURI="http://anchorfundingservices.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ExchangeOfferofWarrants" roleURI="http://anchorfundingservices.com/role/ExchangeOfferofWarrants"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ContingenciesandOtherUncertainties" roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotePaycheckProtectionProgram" roleURI="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SubsequentEvents" roleURI="http://anchorfundingservices.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_AccountingPoliciesByPolicy" roleURI="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LeasesTables" roleURI="http://anchorfundingservices.com/role/LeasesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PropertyandEquipmentTables" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotesRelatedPartiesTables" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LoanPayableUnderCreditAgreementTables" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_CapitalStructureTables" roleURI="http://anchorfundingservices.com/role/CapitalStructureTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_StockOptionsTables" roleURI="http://anchorfundingservices.com/role/StockOptionsTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_IncomeTaxesTables" roleURI="http://anchorfundingservices.com/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofaccountsreceivableTable" roleURI="http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofallowancefordoubtfulaccountsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofnetleasedmerchandiseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofleaserevenuesandfeesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable" roleURI="http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofbasicanddilutedearningspershareTable" roleURI="http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofthefutureminimumannualleasepaymentsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofbalancesheetinformationrelatedtoleasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" roleURI="http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofundiscountedoperatingleaseliabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofundiscountedfinanceleaseliabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofpropertyandequipmentTable" roleURI="http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofamountspayableunderthepromissorynotesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofcovenantrequirementsandflexshoppersactualresultsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofweightedaveragevaluationTable" roleURI="http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofoutstandingstockwarrantsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofstockoptionTable" roleURI="http://anchorfundingservices.com/role/ScheduleofstockoptionTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" roleURI="http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ScheduleofincometaxexpensebenefitsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_BusinessDetails" roleURI="http://anchorfundingservices.com/role/BusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LeasesDetails" roleURI="http://anchorfundingservices.com/role/LeasesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PropertyandEquipmentDetails" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotesRelatedPartiesDetails" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_LoanPayableUnderCreditAgreementDetails" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_CapitalStructureDetails" roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_StockOptionsDetails" roleURI="http://anchorfundingservices.com/role/StockOptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_IncomeTaxesDetails" roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_ExchangeOfferofWarrantsDetails" roleURI="http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_PromissoryNotePaycheckProtectionProgramDetails" roleURI="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#fpay_r_SubsequentEventsDetails" roleURI="http://anchorfundingservices.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#DocumentAndEntityInformation" roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashEquivalentsAtCarryingValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandise" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandise"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="LeaseMerchandise" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OtherAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_Assets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_NotesPayableCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNoteCurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="PromissoryNoteCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherShortTermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherShortTermBorrowings" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LongTermLoansPayable" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="PromissoryNotesToRelatedPartiesNetOfCurrentPortion" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNoteNoncurrent" xlink:href="fpay-20211231.xsd#fpay_PromissoryNoteNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="PromissoryNoteNoncurrent" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedIncomeTaxesNoncurrent" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_Liabilities" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePreferredStockSeries" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="ConvertiblePreferredStockSeries" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePreferredStockSerieTwo" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSerieTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="ConvertiblePreferredStockSerieTwo" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="SeriesConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesConvertiblePreferredStockOneMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="SeriesConvertiblePreferredStockOneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentCarryingAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreferredStockStatedValue" xlink:href="fpay-20211231.xsd#fpay_PreferredStockStatedValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="PreferredStockStatedValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockLiquidationPreference" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockLiquidationPreference"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockLiquidationPreference" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenuesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_RevenuesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseRevenuesAndFeesNet" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="LeaseRevenuesAndFeesNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseSold"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="LeaseMerchandiseSold" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_Revenues" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CostOfLeaseRevenuesFees" xlink:href="fpay-20211231.xsd#fpay_CostOfLeaseRevenuesFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="CostOfLeaseRevenuesFees" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CostOfMerchandiseSold" xlink:href="fpay-20211231.xsd#fpay_CostOfMerchandiseSold"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="CostOfMerchandiseSold" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MarketingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_MarketingExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LaborAndRelatedExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_LaborAndRelatedExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherGeneralExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_OtherGeneralExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostsAndExpenses" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_InterestExpense" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="DeemedDividendFromExchangeOfferOfWarrant" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetIncomeLoss" xlink:to="DeemedDividendFromExchangeOfferOfWarrant" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareBasicAndDilutedAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="SeriesConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="SeriesConvertiblePreferredStockMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesConvertiblePreferredStockOneMember" xlink:href="fpay-20211231.xsd#fpay_SeriesConvertiblePreferredStockOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="SeriesConvertiblePreferredStockOneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_RetainedEarningsMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="5.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_0" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" xlink:href="fpay-20211231.xsd#fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExerciseOfWarrantsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_ExerciseOfWarrantsIntoCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="ExerciseOfWarrantsIntoCommonStock" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExchangeOfferOfWarrants" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="ExchangeOfferOfWarrants" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExchangeOfferOfWarrantsShares" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="ExchangeOfferOfWarrantsShares" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity_0" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding_0" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherDepreciationAndAmortization" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProvisionsForDoubtfulAccounts" xlink:href="fpay-20211231.xsd#fpay_ProvisionsForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="ProvisionsForDoubtfulAccounts" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="InterestInKindAddedToPromissoryNotesBalance" xlink:href="fpay-20211231.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InterestInKindAddedToPromissoryNotesBalance" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WriteOffOfCapitalizedSoftwareCosts" xlink:href="fpay-20211231.xsd#fpay_WriteOffOfCapitalizedSoftwareCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="WriteOffOfCapitalizedSoftwareCosts" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInLeaseMerchandiseCosts" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseMerchandiseCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInLeaseMerchandiseCosts" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20211231.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInLeaseLiability" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfOtherDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfOtherDebt" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfBankDebt" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeemedDividendFromExchangeOfferOfWarrants" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="DeemedDividendFromExchangeOfferOfWarrants" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConversionOfPreferredStockToCommonStock" xlink:href="fpay-20211231.xsd#fpay_ConversionOfPreferredStockToCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="ConversionOfPreferredStockToCommonStock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business">
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement">
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureAbstract" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureTextBlock" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableDisclosureAbstract" xlink:to="LoanPayableDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptions">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="StockOptionsTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsTable" xlink:to="StockOptionsLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsLineItems" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferofWarrants">
    <loc xlink:type="locator" xlink:label="ExchangeOfferOfWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="ExchangeOfferOfWarrantsTextBlock" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExchangeOfferOfWarrantsAbstract" xlink:to="ExchangeOfferOfWarrantsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties">
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyDisclosures" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyDisclosures"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="us-gaap_LossContingencyDisclosures" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram">
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramAbstract" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramAbstract"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramTextBlock" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramAbstract" xlink:to="PaycheckProtectionProgramTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConsolidationPolicyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UseOfEstimates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LessorAccountingPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_LessorAccountingPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="LessorAccountingPolicyTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_LessorLeasesPolicyTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_DebtPolicyTextBlock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DataCostsPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_DataCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DataCostsPolicyTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MarketingCostsPolicyTextBlock" xlink:href="fpay-20211231.xsd#fpay_MarketingCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="MarketingCostsPolicyTextBlock" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="LeaseMerchandiseTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOfUndiscountedOperatingLeaseLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOfUndiscountedFinanceLeaseLiabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables">
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureAbstract" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableDisclosureAbstract" xlink:to="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsReceivableAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAccountsReceivableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsReceivableAbstract" xlink:to="us-gaap_AccountsReceivableGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceForDoubtfulAccountReceivable" xlink:href="fpay-20211231.xsd#fpay_AllowanceForDoubtfulAccountReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsReceivableAbstract" xlink:to="AllowanceForDoubtfulAccountReceivable" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsReceivableAbstract" xlink:to="us-gaap_AccountsReceivableNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfNetLeasedMerchandiseAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfNetLeasedMerchandiseAbstract"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseAtCost" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseAtCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="LeaseMerchandiseAtCost" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedDepreciation" xlink:href="fpay-20211231.xsd#fpay_AccumulatedDepreciation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="AccumulatedDepreciation" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ImpairmentReserve" xlink:href="fpay-20211231.xsd#fpay_ImpairmentReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="ImpairmentReserve" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseNet" xlink:href="fpay-20211231.xsd#fpay_LeaseMerchandiseNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeasedMerchandiseAbstract" xlink:to="LeaseMerchandiseNet" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfLeaseRevenuesAndFeesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeLoansAndLeases" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestAndFeeIncomeLoansAndLeases"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="us-gaap_InterestAndFeeIncomeLoansAndLeases" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseRevenuesAndFees" xlink:href="fpay-20211231.xsd#fpay_LeaseRevenuesAndFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseRevenuesAndFeesAbstract" xlink:to="LeaseRevenuesAndFees" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleSeriesTwoPreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="ConvertibleSeriesTwoPreferredStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CommonStockOptionsMember" xlink:href="fpay-20211231.xsd#fpay_CommonStockOptionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="CommonStockOptionsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_WarrantMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="NumeratorAbstract" xlink:href="fpay-20211231.xsd#fpay_NumeratorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="NumeratorAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetIncomeloss" xlink:href="fpay-20211231.xsd#fpay_NetIncomeloss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="NetIncomeloss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleSeries2PreferredShareDividends" xlink:href="fpay-20211231.xsd#fpay_ConvertibleSeries2PreferredShareDividends"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="ConvertibleSeries2PreferredShareDividends" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" xlink:href="fpay-20211231.xsd#fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeemedDividendFromExchangeWarrants" xlink:href="fpay-20211231.xsd#fpay_DeemedDividendFromExchangeWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="DeemedDividendFromExchangeWarrants" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NumeratorForBasicAndDilutedEPS" xlink:href="fpay-20211231.xsd#fpay_NumeratorForBasicAndDilutedEPS"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="NumeratorForBasicAndDilutedEPS" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DenominatorAbstract" xlink:href="fpay-20211231.xsd#fpay_DenominatorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="DenominatorAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" xlink:href="fpay-20211231.xsd#fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockOptionsinShares" xlink:href="fpay-20211231.xsd#fpay_CommonStockOptionsinShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="CommonStockOptionsinShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockWarrantsinShares" xlink:href="fpay-20211231.xsd#fpay_CommonStockWarrantsinShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="CommonStockWarrantsinShares" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DenominatorForBasicAndDilutedEPSWeightedAverageShares" xlink:href="fpay-20211231.xsd#fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="DenominatorForBasicAndDilutedEPSWeightedAverageShares" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" xlink:href="fpay-20211231.xsd#fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LesseeOperatingLeaseLiabilityPaymentsTotal" xlink:href="fpay-20211231.xsd#fpay_LesseeOperatingLeaseLiabilityPaymentsTotal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="LesseeOperatingLeaseLiabilityPaymentsTotal" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract" xlink:to="srt_CondensedBalanceSheetStatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_FairValueByAssetClassAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CurrentLeaseLiabilitiesMember" xlink:href="fpay-20211231.xsd#fpay_CurrentLeaseLiabilitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="CurrentLeaseLiabilitiesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermLeaseLiabilitiesMember" xlink:href="fpay-20211231.xsd#fpay_LongTermLeaseLiabilitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="LongTermLeaseLiabilitiesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceSheetClassification" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassification"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="BalanceSheetClassification" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceSheetClassificationOne" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationOne"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="BalanceSheetClassificationOne" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalLeaseAssets" xlink:href="fpay-20211231.xsd#fpay_TotalLeaseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="TotalLeaseAssets" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_LiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceSheetClassificationTwo" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="BalanceSheetClassificationTwo" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseLiabilityCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseLiabilityCurrentPortion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="OperatingLeaseLiabilityCurrentPortion" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceSheetClassificationThree" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="BalanceSheetClassificationThree" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinanceLeaseLiabilityCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_FinanceLeaseLiabilityCurrentPortion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="FinanceLeaseLiabilityCurrentPortion" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceSheetClassificationFour" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="BalanceSheetClassificationFour" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OtherLongTermDebtNoncurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceSheetClassificationsFive" xlink:href="fpay-20211231.xsd#fpay_BalanceSheetClassificationsFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="BalanceSheetClassificationsFive" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinanceLeaseLiabilityNetOfCurrentPortion" xlink:href="fpay-20211231.xsd#fpay_FinanceLeaseLiabilityNetOfCurrentPortion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="FinanceLeaseLiabilityNetOfCurrentPortion" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_TotalLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="TotalLeaseLiabilities" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
    <loc xlink:type="locator" xlink:label="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"/>
    <loc xlink:type="locator" xlink:label="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesMember" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="OperatingLeasesMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinanceLeasesMember" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="FinanceLeasesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable" xlink:to="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeasePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasePayments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinanceLeasePrincipalPayment" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasePrincipalPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="FinanceLeasePrincipalPayment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDueInTwoYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="OperatingLeaseFutureMinimumPaymentsDueInTwoYears" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDueInThreeYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="OperatingLeaseFutureMinimumPaymentsDueInThreeYears" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDueInFourYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="OperatingLeaseFutureMinimumPaymentsDueInFourYears" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDueInFiveYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="OperatingLeaseFutureMinimumPaymentsDueInFiveYears" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="OperatingLeaseFutureMinimumPaymentsDueInSixYears" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDueThereafter" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="OperatingLeaseFutureMinimumPaymentsDueThereafter" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseFutureMinimumPaymentsDue" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseFutureMinimumPaymentsDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="OperatingLeaseFutureMinimumPaymentsDue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7h2hOKUIAIZKwdfiz0MLReR37vIXDui+8Tlf3kbh1FKKKt39OAkalysSXWRgwZ//SPL964to3u/AnT3WHy7Ihk/IumRhMGRSizh2T+iu2se8xGmfR4+cXsFXIUR/KD2a8=] CSR-->
    <loc xlink:type="locator" xlink:label="Interest" xlink:href="fpay-20211231.xsd#fpay_Interest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="Interest" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeaseFutureMinimumPaymentsDueInSixYears" xlink:to="us-gaap_OperatingLeaseLiability" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable"/>
    <loc xlink:type="locator" xlink:label="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:href="fpay-20211231.xsd#fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="FinanceLeasesMember" xlink:href="fpay-20211231.xsd#fpay_FinanceLeasesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="FinanceLeasesMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable" xlink:to="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:href="fpay-20211231.xsd#fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="TotalUndiscountedCashFlowsOperatingLeaseLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseInterestExpenses" xlink:href="fpay-20211231.xsd#fpay_OperatingLeaseInterestExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="OperatingLeaseInterestExpenses" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems" xlink:to="us-gaap_OperatingLeaseLiability" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfPropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentAbstract" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="srt_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_FurnitureAndFixturesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WebsiteAndInternalUseSoftwareMember" xlink:href="fpay-20211231.xsd#fpay_WebsiteAndInternalUseSoftwareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="WebsiteAndInternalUseSoftwareMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ComputersAndSoftwareMember" xlink:href="fpay-20211231.xsd#fpay_ComputersAndSoftwareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="ComputersAndSoftwareMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AssetsNet" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:to="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodFourMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodFourMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable" xlink:to="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentInterest" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:to="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_LegalEntityAxis" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LegalEntityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:to="dei_LegalEntityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RequiredCovenantMember" xlink:href="fpay-20211231.xsd#fpay_RequiredCovenantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="RequiredCovenantMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ActualPositionMember" xlink:href="fpay-20211231.xsd#fpay_ActualPositionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="ActualPositionMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable" xlink:to="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="EquityBookValueNotLessThan" xlink:href="fpay-20211231.xsd#fpay_EquityBookValueNotLessThan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="EquityBookValueNotLessThan" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LiquidityGreaterThanAmount" xlink:href="fpay-20211231.xsd#fpay_LiquidityGreaterThanAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="LiquidityGreaterThanAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Cash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="us-gaap_Cash" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionRatio1" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfWeightedAverageValuationAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfWeightedAverageValuationAbstract"/>
    <loc xlink:type="locator" xlink:label="CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable"/>
    <loc xlink:type="locator" xlink:label="CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfWeightedAverageValuationAbstract" xlink:to="CapitalStructureDetailsScheduleofweightedaveragevaluationTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_WarrantMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:to="us-gaap_AwardTypeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="JanuaryThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JanuaryThirtyFirstTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="JanuaryThirtyFirstTwentyTwentyOneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FebruaryTwentyNineTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_FebruaryTwentyNineTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="FebruaryTwentyNineTwentyTwentyOneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MarchThirtyOneTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_MarchThirtyOneTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="MarchThirtyOneTwentyTwentyOneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AprilThirtyTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_AprilThirtyTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="AprilThirtyTwentyTwentyOneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MayThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_MayThirtyFirstTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="MayThirtyFirstTwentyTwentyOneMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JuneThirtyTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JuneThirtyTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="JuneThirtyTwentyTwentyOneMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JulyThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_JulyThirtyFirstTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="JulyThirtyFirstTwentyTwentyOneMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AugustThirtyFirstTwentyTwentyOneMember" xlink:href="fpay-20211231.xsd#fpay_AugustThirtyFirstTwentyTwentyOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="AugustThirtyFirstTwentyTwentyOneMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JanuaryThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JanuaryThirtyFirstTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="JanuaryThirtyFirstTwentyTwentyMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FebruaryTwentyNineTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_FebruaryTwentyNineTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="FebruaryTwentyNineTwentyTwentyMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MarchThirtyOneTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_MarchThirtyOneTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="MarchThirtyOneTwentyTwentyMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AprilThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_AprilThirtyTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="AprilThirtyTwentyTwentyMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MayThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_MayThirtyFirstTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="MayThirtyFirstTwentyTwentyMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JuneThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JuneThirtyTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="JuneThirtyTwentyTwentyMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JulyThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_JulyThirtyFirstTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="JulyThirtyFirstTwentyTwentyMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AugustThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_AugustThirtyFirstTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="AugustThirtyFirstTwentyTwentyMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeptemberThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_SeptemberThirtyTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="SeptemberThirtyTwentyTwentyMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OctoberThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_OctoberThirtyFirstTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="OctoberThirtyFirstTwentyTwentyMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NovemberThirtyTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_NovemberThirtyTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="NovemberThirtyTwentyTwentyMember" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DecemberThirtyFirstTwentyTwentyMember" xlink:href="fpay-20211231.xsd#fpay_DecemberThirtyFirstTwentyTwentyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="DecemberThirtyFirstTwentyTwentyMember" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsScheduleofweightedaveragevaluationTable" xlink:to="CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="WarrantsGranted" xlink:href="fpay-20211231.xsd#fpay_WarrantsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="WarrantsGranted" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:href="fpay-20211231.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="IssuanceOfSharesAndWarrantsInEauityRaiseValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOutstandingStockWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfOutstandingStockWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockWarrantsAbstract" xlink:to="us-gaap_ClassOfWarrantOrRightTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_WarrantMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ExercisePriceAxis" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="ExercisePriceAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExercisePriceDomain" xlink:href="fpay-20211231.xsd#fpay_ExercisePriceDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="ExercisePriceDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="OnePointTwoFiveTwoMember" xlink:href="fpay-20211231.xsd#fpay_OnePointTwoFiveTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointTwoFiveTwoMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointsTwoFiveMember" xlink:href="fpay-20211231.xsd#fpay_OnePointsTwoFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointsTwoFiveMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointThreeFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointThreeFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointThreeFourMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointFourZeroMember" xlink:href="fpay-20211231.xsd#fpay_OnePointFourZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointFourZeroMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointFiveFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointFiveFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointFiveFourMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSixTwoMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointSixTwoMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSixEightMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointSixEightMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSixNineMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSixNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointSixNineMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSevenFourMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSevenFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointSevenFourMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSevenSixMember" xlink:href="fpay-20211231.xsd#fpay_OnePointSevenSixMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointSevenSixMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointNineOneMember" xlink:href="fpay-20211231.xsd#fpay_OnePointNineOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointNineOneMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointNineFiveMember" xlink:href="fpay-20211231.xsd#fpay_OnePointNineFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OnePointNineFiveMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointZeroZeroMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointZeroZeroMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointZeroOneMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointZeroOneMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointZeroEightMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointZeroEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointZeroEightMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFourFiveMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFourFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointFourFiveMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFiveThreeMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveThreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointFiveThreeMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFiveSevenMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointFiveSevenMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFiveZeroMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointFiveZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointFiveZeroMember" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointSevenEightMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointSevenEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointSevenEightMember" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointSevenNineMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointSevenNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointSevenNineMember" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointEightNineMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointEightNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointEightNineMember" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointNineThreeMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointNineThreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointNineThreeMember" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointNineSevenMember" xlink:href="fpay-20211231.xsd#fpay_TwoPointNineSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="TwoPointNineSevenMember" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointZeroNineMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointZeroNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="ThreePointZeroNineMember" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointOneSevenMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointOneSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="ThreePointOneSevenMember" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointEightNineMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointEightNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="ThreePointEightNineMember" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointTwoSevenMember" xlink:href="fpay-20211231.xsd#fpay_ThreePointTwoSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="ThreePointTwoSevenMember" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OneCommaTwoFiveZeroMember" xlink:href="fpay-20211231.xsd#fpay_OneCommaTwoFiveZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExercisePriceAxis" xlink:to="OneCommaTwoFiveZeroMember" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesTwoPreferredStockWarrantsOutstanding" xlink:href="fpay-20211231.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="SeriesTwoPreferredStockWarrantsOutstanding" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantWeightedAverageRemainingContractualTerm" xlink:href="fpay-20211231.xsd#fpay_WarrantWeightedAverageRemainingContractualTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="WarrantWeightedAverageRemainingContractualTerm" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofstockoptionTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfStockOptionAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfStockOptionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_0" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" xlink:href="fpay-20211231.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:href="fpay-20211231.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract" xlink:to="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:to="srt_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable" xlink:to="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationOtherAdjustments" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BenefitIncomeOther" xlink:href="fpay-20211231.xsd#fpay_BenefitIncomeOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="BenefitIncomeOther" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract" xlink:to="us-gaap_OtherTaxExpenseBenefit" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsOther" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsTaxRightOfUseAsset" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxAssetsTaxRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="DeferredTaxAssetsTaxRightOfUseAsset" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxOther" xlink:href="fpay-20211231.xsd#fpay_DeferredTaxOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract" xlink:to="DeferredTaxOther" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxOther" xlink:to="us-gaap_DeferredTaxAssetsGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxOther" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxOther" xlink:to="us-gaap_DeferredTaxAssetsNet" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:href="fpay-20211231.xsd#fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract"/>
    <loc xlink:type="locator" xlink:label="CurrentIncomeTaxAbstract" xlink:href="fpay-20211231.xsd#fpay_CurrentIncomeTaxAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:to="CurrentIncomeTaxAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentIncomeTaxAbstract" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentIncomeTaxAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredIncomeTaxAbstract" xlink:href="fpay-20211231.xsd#fpay_DeferredIncomeTaxAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitsAbstract" xlink:to="DeferredIncomeTaxAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredIncomeTaxAbstract" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredIncomeTaxAbstract" xlink:to="us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredIncomeTaxAbstract" xlink:to="us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:label="BusinessDetailsTable" xlink:href="fpay-20211231.xsd#fpay_BusinessDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BusinessDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_BusinessDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="BusinessDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessDetailsTable" xlink:to="srt_OwnershipAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="FlexLendingLLCMember" xlink:href="fpay-20211231.xsd#fpay_FlexLendingLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="FlexLendingLLCMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessDetailsTable" xlink:to="BusinessDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="fpay-20211231.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CreditAgreementMember" xlink:href="fpay-20211231.xsd#fpay_CreditAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="CreditAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesMember" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="PromissoryNotesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="AccountsReceivableChargedOffAgainstAllowance" xlink:href="fpay-20211231.xsd#fpay_AccountsReceivableChargedOffAgainstAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="AccountsReceivableChargedOffAgainstAllowance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProvisionForBadDebt" xlink:href="fpay-20211231.xsd#fpay_ProvisionForBadDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="ProvisionForBadDebt" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpenseDebtIncludingAmortization" xlink:href="fpay-20211231.xsd#fpay_InterestExpenseDebtIncludingAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="InterestExpenseDebtIncludingAmortization" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForSoftware" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForSoftware"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_PaymentsForSoftware" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedContractCostAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CapitalizedContractCostAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedContractCostAmortization" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestCostsCapitalizedAdjustment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CapitalizedDataCostsAmortizationExpense" xlink:href="fpay-20211231.xsd#fpay_CapitalizedDataCostsAmortizationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="CapitalizedDataCostsAmortizationExpense" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LargestBenefitPercentage" xlink:href="fpay-20211231.xsd#fpay_LargestBenefitPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="LargestBenefitPercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesRentExpenseMonthlyRent" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="OperatingLeasesRentExpenseMonthlyRent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TermOfLease" xlink:href="fpay-20211231.xsd#fpay_TermOfLease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="TermOfLease" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AreaOfLand" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AreaOfLand"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_AreaOfLand" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConversionOfStockOptionsIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_ConversionOfStockOptionsIntoCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ConversionOfStockOptionsIntoCommonStock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForRent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_PaymentsForRent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesRentExpense" xlink:href="fpay-20211231.xsd#fpay_OperatingLeasesRentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="OperatingLeasesRentExpense" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_OperatingLeaseCost" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesRelatedPartiesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="PromissoryNotesRelatedPartiesDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NrnsMember" xlink:href="fpay-20211231.xsd#fpay_NrnsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="NrnsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ChiefFinancialOfficerMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ChiefFinancialOfficerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_ChiefFinancialOfficerMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="PromissoryNotesRelatedPartiesDetailsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BearInterestRate" xlink:href="fpay-20211231.xsd#fpay_BearInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="BearInterestRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrincipalAccruedUnpaidInterestoutstanding" xlink:href="fpay-20211231.xsd#fpay_PrincipalAccruedUnpaidInterestoutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="PrincipalAccruedUnpaidInterestoutstanding" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="us-gaap_InterestExpenseRelatedParty" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebtExcludingAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseDebtExcludingAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebtExcludingAmortization" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfNotesAmendedAndRestated" xlink:href="fpay-20211231.xsd#fpay_DescriptionOfNotesAmendedAndRestated"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="DescriptionOfNotesAmendedAndRestated" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DebtInstrumentMaturityTerm" xlink:href="fpay-20211231.xsd#fpay_DebtInstrumentMaturityTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsLineItems" xlink:to="DebtInstrumentMaturityTerm" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails">
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureAbstract" xlink:href="fpay-20211231.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsTable" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableDisclosureAbstract" xlink:to="LoanPayableUnderCreditAgreementDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AgreementAxis" xlink:href="fpay-20211231.xsd#fpay_AgreementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsTable" xlink:to="AgreementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementDomain" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AgreementAxis" xlink:to="AgreementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CreditAgreementMember" xlink:href="fpay-20211231.xsd#fpay_CreditAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AgreementAxis" xlink:to="CreditAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsTable" xlink:to="LoanPayableUnderCreditAgreementDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_OtherBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityDescription" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BearInterestRate" xlink:href="fpay-20211231.xsd#fpay_BearInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="BearInterestRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPayment" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpenses" xlink:href="fpay-20211231.xsd#fpay_InterestExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="InterestExpenses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingBalanceUnderCreditAgreement" xlink:href="fpay-20211231.xsd#fpay_OutstandingBalanceUnderCreditAgreement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="OutstandingBalanceUnderCreditAgreement" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="CapitalStructureDetailsTable" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsTable"/>
    <loc xlink:type="locator" xlink:label="CapitalStructureDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_CapitalStructureDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="CapitalStructureDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20211231.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesOneConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePreferredStockSeriesTwoMember" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockSeriesTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="ConvertiblePreferredStockSeriesTwoMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementAxis" xlink:href="fpay-20211231.xsd#fpay_AgreementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="AgreementAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementDomain" xlink:href="fpay-20211231.xsd#fpay_AgreementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AgreementAxis" xlink:to="AgreementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ConsultingAgreementMember" xlink:href="fpay-20211231.xsd#fpay_ConsultingAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AgreementAxis" xlink:to="ConsultingAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_PreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_WarrantMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="CapitalStructureDetailsLineItems" order="5.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreferredStockDesignated" xlink:href="fpay-20211231.xsd#fpay_PreferredStockDesignated"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="PreferredStockDesignated" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConversionBasis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockConversionBasis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockConversionBasis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConvertiblePreferredStockTermsOfConversion" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="fpay-20211231.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:href="fpay-20211231.xsd#fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="AdditionalProceedsFromIssuanceOrSaleOfEquity" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreferredStockStatedValuePerShare" xlink:href="fpay-20211231.xsd#fpay_PreferredStockStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="PreferredStockStatedValuePerShare" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CumulativeDividends" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CumulativeDividends"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_CumulativeDividends" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesConverted1" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePreferredStockTermOfConversionDescription" xlink:href="fpay-20211231.xsd#fpay_ConvertiblePreferredStockTermOfConversionDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="ConvertiblePreferredStockTermOfConversionDescription" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockShareAuthorized" xlink:href="fpay-20211231.xsd#fpay_CommonStockShareAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="CommonStockShareAuthorized" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockParOrStatedPerShareValue" xlink:href="fpay-20211231.xsd#fpay_CommonStockParOrStatedPerShareValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="CommonStockParOrStatedPerShareValue" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsExercisableForSharesOfCommonStock" xlink:href="fpay-20211231.xsd#fpay_WarrantsExercisableForSharesOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantsExercisableForSharesOfCommonStock" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantExercisePrice" xlink:href="fpay-20211231.xsd#fpay_WarrantExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantExercisePrice" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfWarrantsExpiration" xlink:href="fpay-20211231.xsd#fpay_DescriptionOfWarrantsExpiration"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="DescriptionOfWarrantsExpiration" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantDescription" xlink:href="fpay-20211231.xsd#fpay_WarrantDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantDescription" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromIssuancesOfWarrants" xlink:href="fpay-20211231.xsd#fpay_ProceedsFromIssuancesOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="ProceedsFromIssuancesOfWarrants" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsExpirationPeriod" xlink:href="fpay-20211231.xsd#fpay_WarrantsExpirationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantsExpirationPeriod" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ValuationExpenses" xlink:href="fpay-20211231.xsd#fpay_ValuationExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="ValuationExpenses" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageGrantDateFairValue" xlink:href="fpay-20211231.xsd#fpay_WeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WeightedAverageGrantDateFairValue" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantConvertibleIntoCommonStock" xlink:href="fpay-20211231.xsd#fpay_WarrantConvertibleIntoCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantConvertibleIntoCommonStock" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsTable" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_StockOptionsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="StockOptionsDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="us-gaap_AwardTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="OmnibusEquityCompensationPlanMember" xlink:href="fpay-20211231.xsd#fpay_OmnibusEquityCompensationPlanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="OmnibusEquityCompensationPlanMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="StockOptionsDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PlanVestOverPeriodDescription" xlink:href="fpay-20211231.xsd#fpay_PlanVestOverPeriodDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="PlanVestOverPeriodDescription" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssueanceOfShares" xlink:href="fpay-20211231.xsd#fpay_IssueanceOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="IssueanceOfShares" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails">
    <loc xlink:type="locator" xlink:label="ExchangeOfferOfWarrantsAbstract" xlink:href="fpay-20211231.xsd#fpay_ExchangeOfferOfWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="WarrantOffered" xlink:href="fpay-20211231.xsd#fpay_WarrantOffered"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExchangeOfferOfWarrantsAbstract" xlink:to="WarrantOffered" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExchangeOfferOfWarrantsAbstract" xlink:to="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeemedDividend" xlink:href="fpay-20211231.xsd#fpay_DeemedDividend"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExchangeOfferOfWarrantsAbstract" xlink:to="DeemedDividend" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails">
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramAbstract" xlink:href="fpay-20211231.xsd#fpay_PaycheckProtectionProgramAbstract"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotePaycheckProtectionProgramDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramAbstract" xlink:to="PromissoryNotePaycheckProtectionProgramDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesMember" xlink:href="fpay-20211231.xsd#fpay_PromissoryNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="PromissoryNotesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotePaycheckProtectionProgramDetailsTable" xlink:to="PromissoryNotePaycheckProtectionProgramDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentMaturityDateDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="promissoryNoteIssued" xlink:href="fpay-20211231.xsd#fpay_promissoryNoteIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="promissoryNoteIssued" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="promissoryNoteForgiveness" xlink:href="fpay-20211231.xsd#fpay_promissoryNoteForgiveness"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotePaycheckProtectionProgramDetailsLineItems" xlink:to="promissoryNoteForgiveness" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventDescription" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermPurchaseCommitmentAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermPurchaseCommitmentAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_LongTermPurchaseCommitmentAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="fpay-20211231.xsd#fpay_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentInformationTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_DocumentInformationLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressStateOrProvince" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986606824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2021</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_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</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_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">FlexShopper, Inc.<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_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">FPAY<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_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K<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_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>
<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_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,575,112<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_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,177,000<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_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<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_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001397047<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_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<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_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<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_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<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_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<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_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2021<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_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2021<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_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<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_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<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_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<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_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<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_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<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_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<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_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<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_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-37945<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_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<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_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">20-5456087<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_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">901 Yamato Road<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_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Ste. 260<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_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Boca Raton<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_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<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_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33431<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_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(855)<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_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">353-9289<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_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.0001 per share<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_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<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_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<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_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">274<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_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">EisnerAmper LLP<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_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Iselin, New Jersey<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_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_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</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 Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_AuditorLocation</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:internationalNameItemType</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_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_AuditorName</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:internationalNameItemType</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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 code of city</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_CityAreaCode</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_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_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 only for a form used as an annual report.</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 Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_DocumentAnnualReport</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_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_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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;">dei_DocumentInformationLineItems</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: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_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>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  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_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 only for a form used as a transition report.</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 Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<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_DocumentTransitionReport</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_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_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</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_EntityAddressAddressLine1</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_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</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_EntityAddressAddressLine2</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_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</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_EntityAddressCityOrTown</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_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</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_EntityAddressPostalZipCode</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_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</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_EntityAddressStateOrProvince</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:stateOrProvinceItemType</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 Exchange Act<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 Exchange Act<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 Exchange Act<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_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</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_EntityPublicFloat</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: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_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 Exchange Act<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 Exchange Act<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 Exchange Act<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_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</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 Exchange Act<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_EntityTaxIdentificationNumber</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:employerIdItemType</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_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</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_EntityVoluntaryFilers</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_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</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 Securities Act<br> -Number 230<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_EntityWellKnownSeasonedIssuer</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_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_IcfrAuditorAttestationFlag</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_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</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_LocalPhoneNumber</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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</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 Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<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_Security12bTitle</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:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</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 Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<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_SecurityExchangeName</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:edgarExchangeCodeItemType</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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</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_TradingSymbol</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:tradingSymbolItemType</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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986221496">
<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>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 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_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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 5,094,642<span></span>
</td>
<td class="nump">$ 8,541,232<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_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">29,898,991<span></span>
</td>
<td class="nump">10,032,714<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_us-gaap_PrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
<td class="nump">957,527<span></span>
</td>
<td class="nump">869,081<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">40,942,112<span></span>
</td>
<td class="nump">42,822,340<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" 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">76,893,272<span></span>
</td>
<td class="nump">62,265,367<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_us-gaap_PropertyPlantAndEquipmentNet', window );">PROPERTY AND EQUIPMENT, net</a></td>
<td class="nump">7,841,206<span></span>
</td>
<td class="nump">5,911,696<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_us-gaap_OtherAssets', window );">OTHER ASSETS, net</a></td>
<td class="nump">77,578<span></span>
</td>
<td class="nump">72,316<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" 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">84,812,056<span></span>
</td>
<td class="nump">68,249,379<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 custom" 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">7,982,180<span></span>
</td>
<td class="nump">7,907,619<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_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued payroll and related taxes</a></td>
<td class="nump">391,078<span></span>
</td>
<td class="nump">352,102<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_us-gaap_NotesPayableCurrent', window );">Promissory notes to related parties, net of $1,274 at 2021 and net of $8,276 at 2020 of unamortized issuance costs, including accrued interest</a></td>
<td class="nump">1,053,088<span></span>
</td>
<td class="nump">4,815,546<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_PromissoryNoteCurrent', window );">Current portion of promissory note &#8211; Paycheck Protection Program, including accrued interest</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,184,952<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_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
<td class="nump">2,987,646<span></span>
</td>
<td class="nump">2,646,800<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_us-gaap_OtherShortTermBorrowings', window );">Lease liability - current portion</a></td>
<td class="nump">172,732<span></span>
</td>
<td class="nump">160,726<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" 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">12,586,724<span></span>
</td>
<td class="nump">17,067,745<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_us-gaap_LongTermLoansPayable', window );">Loan payable under credit agreement to beneficial shareholder, net of $413,076 at 2021 and $61,617 at 2020 of unamortized issuance costs and current portion</a></td>
<td class="nump">50,061,924<span></span>
</td>
<td class="nump">37,134,009<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_PromissoryNotesToRelatedPartiesNetOfCurrentPortion', window );">Promissory notes to related parties, net of current portion</a></td>
<td class="nump">3,750,000<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_PromissoryNoteNoncurrent', window );">Promissory note &#8211; Paycheck Protection Program, net of current portion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">741,787<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_us-gaap_AccruedIncomeTaxesNoncurrent', window );">Accrued payroll and related taxes net of current portion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">204,437<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_us-gaap_OtherLiabilitiesNoncurrent', window );">Deferred income tax liability</a></td>
<td class="nump">495,166<span></span>
</td>
<td class="text"> <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_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Lease liabilities net of current portion</a></td>
<td class="nump">1,774,623<span></span>
</td>
<td class="nump">1,947,355<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" 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">68,668,437<span></span>
</td>
<td class="nump">57,095,333<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_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS&#8217; 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_ConvertiblePreferredStockSeries', window );">Series 1 Convertible Preferred Stock, $0.001 par value - authorized 250,000 shares, issued and outstanding 170,332 shares at $5.00 stated value</a></td>
<td class="nump">851,660<span></span>
</td>
<td class="nump">851,660<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_ConvertiblePreferredStockSerieTwo', 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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.0001 par value- authorized 40,000,000 shares, issued and outstanding 21,442,278 shares at 2021 and 21,359,945 shares at 2020</a></td>
<td class="nump">2,144<span></span>
</td>
<td class="nump">2,136<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">38,560,117<span></span>
</td>
<td class="nump">36,843,326<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(45,222,302)<span></span>
</td>
<td class="num">(48,495,076)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">16,143,619<span></span>
</td>
<td class="nump">11,154,046<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 84,812,056<span></span>
</td>
<td class="nump">$ 68,249,379<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConvertiblePreferredStockSerieTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ConvertiblePreferredStockSerieTwo</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_ConvertiblePreferredStockSeries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ConvertiblePreferredStockSeries</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_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_fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 notes to related parties, net of current portion.</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_PromissoryNotesToRelatedPartiesNetOfCurrentPortion</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><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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=124259787&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=124098289&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=124259787&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>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and 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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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 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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: 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 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: 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 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: 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 20: 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=123359005&amp;loc=d3e8933-108599<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: 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 23: 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=123359005&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=124098289&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<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 210.5-02.9)<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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: 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 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: 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 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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://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=124098289&amp;loc=d3e6676-107765<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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_CashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 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_CashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="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_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' 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/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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_CommonStockValue</td>
</tr>
<tr>
<td style="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://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 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<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 (b)<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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: 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 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: 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 4: 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 5: 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 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(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: 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=123596393&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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<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 (b)<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 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 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: 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 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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_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_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=123391704&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_OtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 classified as other, due 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 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_OtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="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_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=124098289&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=124098289&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=123349782&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://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<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(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: 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 4: 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 5: 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=124501264&amp;loc=SL117420844-207641<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 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 7: 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=124501264&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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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 S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<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(31))<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(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<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(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: 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>19
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546083914472">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parentheticals) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent', window );">Promissory notes to related parties net unamortized issuance costs (in Dollars)</a></td>
<td class="nump">$ 1,274<span></span>
</td>
<td class="nump">$ 8,276<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_us-gaap_DebtInstrumentCarryingAmount', window );">Loan payable unamortized issuance costs and current portion (in Dollars)</a></td>
<td class="nump">$ 413,076<span></span>
</td>
<td class="nump">$ 61,617<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_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</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 custom" 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 custom" 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">21,442,278<span></span>
</td>
<td class="nump">21,359,945<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_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">21,442,278<span></span>
</td>
<td class="nump">21,359,945<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 (in Dollars)</a></td>
<td class="nump">$ 5<span></span>
</td>
<td class="nump">$ 5<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_us-gaap_PreferredStockLiquidationPreference', window );">Convertible preferred stock, par value (in Dollars per share)</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 custom" 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 custom" 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">170,332<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_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">170,332<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 (in Dollars)</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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreference', window );">Convertible preferred stock, par value (in Dollars per share)</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 custom" 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 custom" 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 custom" 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>dtr-types: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=123467817&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_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of 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/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)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466204&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 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<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(22))<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 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<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_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="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=124435984&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_PreferredStockLiquidationPreference">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.</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(d))<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 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&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(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21484-112644<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_PreferredStockLiquidationPreference</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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><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 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<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_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_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>20
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545988620376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeaseRevenuesAndFeesNet', window );">Lease revenues and fees, net</a></td>
<td class="nump">$ 118,355,184<span></span>
</td>
<td class="nump">$ 96,939,767<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">7,071,572<span></span>
</td>
<td class="nump">5,144,747<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" 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">125,426,756<span></span>
</td>
<td class="nump">102,084,514<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>
</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">73,616,293<span></span>
</td>
<td class="nump">63,308,210<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">5,561,593<span></span>
</td>
<td class="nump">3,424,880<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_us-gaap_MarketingExpense', window );">Marketing</a></td>
<td class="nump">9,129,062<span></span>
</td>
<td class="nump">5,880,063<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_us-gaap_LaborAndRelatedExpense', window );">Salaries and benefits</a></td>
<td class="nump">11,489,208<span></span>
</td>
<td class="nump">10,440,693<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_us-gaap_OtherGeneralExpense', window );">Operating expenses</a></td>
<td class="nump">18,265,781<span></span>
</td>
<td class="nump">14,404,953<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" 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">118,061,937<span></span>
</td>
<td class="nump">97,458,799<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_us-gaap_OperatingIncomeLoss', window );">Operating income</a></td>
<td class="nump">7,364,819<span></span>
</td>
<td class="nump">4,625,715<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_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Gain on extinguishment of debt</a></td>
<td class="nump">1,931,825<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_us-gaap_InterestExpense', window );">Interest expense including amortization of debt issuance costs</a></td>
<td class="num">(5,238,560)<span></span>
</td>
<td class="num">(4,302,561)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Income before income taxes</a></td>
<td class="nump">4,058,084<span></span>
</td>
<td class="nump">323,154<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_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income taxes</a></td>
<td class="num">(785,310)<span></span>
</td>
<td class="num">(663,050)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income/ (loss)</a></td>
<td class="nump">3,272,774<span></span>
</td>
<td class="num">(339,896)<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_DeemedDividendFromExchangeOfferOfWarrant', window );">Deemed dividend from exchange offer of warrants</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">713,212<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_us-gaap_PreferredStockDividendsAndOtherAdjustments', window );">Dividends on Series 2 Convertible Preferred Shares</a></td>
<td class="nump">2,439,099<span></span>
</td>
<td class="nump">2,438,988<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net income/ (loss) attributable to common and Series 1 Convertible Preferred shareholders</a></td>
<td class="nump">$ 833,675<span></span>
</td>
<td class="num">$ (3,492,096)<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_EarningsPerShareBasicAndDilutedAbstract', window );"><strong>Basic and diluted income/(loss) per common share:</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_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="nump">$ 0.04<span></span>
</td>
<td class="num">$ (0.17)<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_us-gaap_EarningsPerShareDiluted', window );">Diluted (in Dollars per share)</a></td>
<td class="nump">$ 0.04<span></span>
</td>
<td class="num">$ (0.17)<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>
</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_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
<td class="nump">21,387,960<span></span>
</td>
<td class="nump">20,995,349<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_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
<td class="nump">23,227,964<span></span>
</td>
<td class="nump">20,995,349<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_fpay_LeaseRevenuesAndFeesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 revenues and fees, net.</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_LeaseRevenuesAndFeesNet</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=123367319&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_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 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<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=124431687&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 10<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1448-109256<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<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 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: 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=125511455&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 9: 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=125512782&amp;loc=d3e4984-109258<br><br>Reference 10: 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 11: 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=125512782&amp;loc=d3e3842-109258<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 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<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 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<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=123367319&amp;loc=SL114868664-224227<br><br>Reference 15: 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=125511455&amp;loc=d3e1252-109256<br><br>Reference 16: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 17: 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>dtr-types: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_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=125512782&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=124431687&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=125512782&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=125511455&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=124431687&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=124431687&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=124431687&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=125511455&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 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: 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 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=124432515&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 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 13: 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=124431687&amp;loc=d3e22694-107794<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 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 16: 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=123367319&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>dtr-types: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_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</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 50<br> -Section 40<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12355-112629<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 50<br> -Section 40<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12317-112629<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> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="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_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=123359005&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=123359005&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=123359005&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=123384075&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=123359005&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=123367319&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=123359005&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_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to 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/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.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<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 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<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 (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&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 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<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 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: 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(9))<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 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&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_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_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=124435984&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=123359005&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=123367319&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=123367319&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=123367319&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_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://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 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 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: 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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: 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=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: 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=123570139&amp;loc=d3e3602-108585<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 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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=124431687&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: 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=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: 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 21: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: 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 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=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: 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=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: 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=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: 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 29: 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=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: 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=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: 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=123359005&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_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=124431687&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=125511455&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=124431687&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=125511455&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=124432515&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=123359005&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=124431687&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=125511455&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=123359005&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=123359005&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=123359005&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=124431687&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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_OtherGeneralExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 general expenses not normally included in Other Operating Costs and Expenses.</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 210.5-03.6)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&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_OtherGeneralExpense</td>
</tr>
<tr>
<td style="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_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=124432515&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=125511455&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=123359005&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=123596393&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=123359005&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=123359005&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123359005&amp;loc=d3e9054-108599<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 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 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 23: 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=123367319&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_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units 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://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=124432515&amp;loc=d3e3550-109257<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 16<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1505-109256<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_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that 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 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<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=125511455&amp;loc=d3e1448-109256<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_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="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>21
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545983075880">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders&#8217; Equity - USD ($)<br></strong></div></th>
<th class="th"><div>Series 1 Convertible Preferred Stock</div></th>
<th class="th"><div>Series 2 Convertible Preferred Stock</div></th>
<th class="th"><div>Common Stock</div></th>
<th class="th"><div>Additional Paid in Capital</div></th>
<th class="th"><div>Accumulated Deficit</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2019</a></td>
<td class="nump">$ 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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in 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_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', 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">981,261<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">981,261<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Provision for compensation expense related to stock options (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Issuance of warrants in connection with consulting agreements</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">407,494<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">407,494<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Issuance of warrants in connection with consulting agreements (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock', 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">5,661<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,662<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_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares', window );">Exercise of stock options into common stock (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,166<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_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits', window );">Conversion of preferred stock to common stock</a></td>
<td class="num">$ (4,295)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,295<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Conversion of preferred stock to common stock (in Shares)</a></td>
<td class="num">(859)<span></span>
</td>
<td class="text">&#160;<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_ExerciseOfWarrantsIntoCommonStock', 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">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of warrants into common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 346<span></span>
</td>
<td class="num">(346)<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_ExchangeOfferOfWarrantsShares', window );">Exchange offer of warrants (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (Loss)</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">(339,896)<span></span>
</td>
<td class="num">(339,896)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" 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, 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">36,843,326<span></span>
</td>
<td class="num">(48,495,076)<span></span>
</td>
<td class="nump">11,154,046<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2020</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,359,945<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_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', 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">1,125,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,125,819<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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Issuance of warrants in connection with consulting agreements</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">522,808<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">522,808<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_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock', 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">$ 8<span></span>
</td>
<td class="nump">68,164<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">68,172<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_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares', window );">Exercise of stock options into common stock (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">82,333<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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (Loss)</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">3,272,774<span></span>
</td>
<td class="nump">3,272,774<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" 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, 2021</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,144<span></span>
</td>
<td class="nump">$ 38,560,117<span></span>
</td>
<td class="num">$ (45,222,302)<span></span>
</td>
<td class="nump">$ 16,143,619<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,442,278<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_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_ExerciseOfWarrantsIntoCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ExerciseOfWarrantsIntoCommonStock</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_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares</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_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock</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_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_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=124509347&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 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 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 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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=123359005&amp;loc=d3e8736-108599<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 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<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 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: 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=123570139&amp;loc=d3e3000-108585<br><br>Reference 15: 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=123454820&amp;loc=SL4569616-111683<br><br>Reference 16: 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 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 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: 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 20: 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=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: 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 23: 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=123359005&amp;loc=d3e8924-108599<br><br>Reference 24: 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=124509347&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 30: 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 31: 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 32: 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 33: 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=124431687&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_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 during the period as a result of the conversion of convertible 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 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 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-30)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: 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 1E<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<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 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<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 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&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_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="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_StockIssuedDuringPeriodSharesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="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_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 share options (or share units) exercised during the current 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 (c)(1)(iv)(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 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 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 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 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&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_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="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=123467817&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_StockIssuedDuringPeriodValueOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodValueOther</td>
</tr>
<tr>
<td style="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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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 S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<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(31))<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(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<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(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: 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>22
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986336712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income/(loss)</a></td>
<td class="nump">$ 3,272,774<span></span>
</td>
<td class="num">$ (339,896)<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 used in 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 custom" 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">73,616,293<span></span>
</td>
<td class="nump">63,308,210<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_us-gaap_OtherDepreciationAndAmortization', window );">Other depreciation and amortization</a></td>
<td class="nump">2,871,541<span></span>
</td>
<td class="nump">2,271,287<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_us-gaap_AmortizationOfFinancingCosts', window );">Amortization of debt issuance cost</a></td>
<td class="nump">220,816<span></span>
</td>
<td class="nump">305,797<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_us-gaap_ShareBasedCompensation', window );">Compensation expense related to issuance of stock options and warrants</a></td>
<td class="nump">1,648,627<span></span>
</td>
<td class="nump">1,388,755<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_ProvisionsForDoubtfulAccounts', window );">Provision for doubtful accounts</a></td>
<td class="nump">40,489,540<span></span>
</td>
<td class="nump">31,930,714<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_InterestInKindAddedToPromissoryNotesBalance', window );">Interest in kind added to promissory notes balance</a></td>
<td class="nump">9,460<span></span>
</td>
<td class="nump">13,388<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_WriteOffOfCapitalizedSoftwareCosts', window );">Write off of capitalized software costs</a></td>
<td class="nump">4,361<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_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred income tax</a></td>
<td class="nump">495,166<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_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Gain on debt extinguishment</a></td>
<td class="num">(1,931,825)<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 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 custom" 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">(60,355,817)<span></span>
</td>
<td class="num">(33,691,096)<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_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other</a></td>
<td class="num">(87,394)<span></span>
</td>
<td class="num">(195,104)<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_IncreaseDecreaseInLeaseMerchandiseCosts', window );">Lease merchandise</a></td>
<td class="num">(71,736,065)<span></span>
</td>
<td class="num">(75,067,446)<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_us-gaap_IncreaseDecreaseInSecurityDeposits', window );">Security deposits</a></td>
<td class="num">(8,338)<span></span>
</td>
<td class="nump">2,943<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_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
<td class="nump">74,561<span></span>
</td>
<td class="nump">3,339,730<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_IncreaseDecreaseInLeaseLiability', window );">Lease liabilities</a></td>
<td class="num">(5,811)<span></span>
</td>
<td class="nump">198,528<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_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Accrued payroll and related taxes</a></td>
<td class="num">(165,461)<span></span>
</td>
<td class="nump">43,271<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_us-gaap_IncreaseDecreaseInAccruedLiabilities', window );">Accrued expenses</a></td>
<td class="nump">331,541<span></span>
</td>
<td class="nump">1,283,372<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" 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 used in operating activities</a></td>
<td class="num">(11,256,031)<span></span>
</td>
<td class="num">(5,207,547)<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_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="ro">
<td class="pl custom" 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 and data costs</a></td>
<td class="num">(4,949,544)<span></span>
</td>
<td class="num">(3,098,194)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" 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">(4,949,544)<span></span>
</td>
<td class="num">(3,098,194)<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_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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds from loan payable under credit agreement</a></td>
<td class="nump">19,850,000<span></span>
</td>
<td class="nump">15,033,000<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_us-gaap_RepaymentsOfOtherDebt', window );">Repayment of loan payable under credit agreement</a></td>
<td class="num">(6,575,000)<span></span>
</td>
<td class="num">(7,023,250)<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_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees', window );">Proceeds from promissory notes- Paycheck Protection Program, net of fees</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,914,100<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_us-gaap_FinanceLeasePrincipalPayments', window );">Principal payment under finance lease obligation</a></td>
<td class="num">(7,707)<span></span>
</td>
<td class="num">(6,664)<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_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Proceeds from exercise of warrants</a></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_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
<td class="nump">68,172<span></span>
</td>
<td class="nump">5,662<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_us-gaap_RepaymentsOfBankDebt', window );">Repayment of installment loan</a></td>
<td class="num">(11,207)<span></span>
</td>
<td class="num">(11,207)<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_us-gaap_PaymentsOfDebtIssuanceCosts', window );">Debt issuance related costs</a></td>
<td class="num">(565,273)<span></span>
</td>
<td class="num">(64,390)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" 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 provided by financing activities</a></td>
<td class="nump">12,758,985<span></span>
</td>
<td class="nump">9,978,501<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">(DECREASE)/ INCREASE IN CASH</a></td>
<td class="num">(3,446,590)<span></span>
</td>
<td class="nump">1,672,760<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_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">CASH, beginning of period</a></td>
<td class="nump">8,541,232<span></span>
</td>
<td class="nump">6,868,472<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_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">CASH, end of period</a></td>
<td class="nump">5,094,642<span></span>
</td>
<td class="nump">8,541,232<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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Interest paid</a></td>
<td class="nump">4,945,690<span></span>
</td>
<td class="nump">3,973,374<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_DeemedDividendFromExchangeOfferOfWarrants', window );">Deemed dividend from exchange offer of warrants</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">713,212<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="text"> <span></span>
</td>
<td class="nump">$ 4,295<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>Amount of 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>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_DeemedDividendFromExchangeOfferOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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_DeemedDividendFromExchangeOfferOfWarrants</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_IncreaseDecreaseInLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_IncreaseDecreaseInLeaseLiability</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_IncreaseDecreaseInLeaseMerchandiseCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) in the balance of capitalized lease merchandise costs 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;">fpay_IncreaseDecreaseInLeaseMerchandiseCosts</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_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_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 proceeds from promissory notes- Paycheck Protection Program, net of 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_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees</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_ProvisionsForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ProvisionsForDoubtfulAccounts</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_WriteOffOfCapitalizedSoftwareCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Write off of capitalized software 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_WriteOffOfCapitalizedSoftwareCosts</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_AmortizationOfFinancingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 amortization expense attributable to 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/2009/role/commonPracticeRef<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=123570139&amp;loc=d3e3602-108585<br><br>Reference 2: 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(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 3: 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 1F<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<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=124435984&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_AmortizationOfFinancingCosts</td>
</tr>
<tr>
<td style="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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. 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 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3044-108585<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 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=SL98516268-108586<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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including 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=123444420&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=123570139&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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="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_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred income tax expense (benefit) pertaining to income (loss) 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://fasb.org/us-gaap/role/ref/legacyRef<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.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<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 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: 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(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<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.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: 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=123570139&amp;loc=d3e3602-108585<br><br>Reference 6: 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> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<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_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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=123570139&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=123391704&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=123408670&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_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</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 50<br> -Section 40<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12355-112629<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 50<br> -Section 40<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12317-112629<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> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="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_IncomeTaxesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</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 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4297-108586<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 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="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=123570139&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=123570139&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=123570139&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=123570139&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=123570139&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=123570139&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_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=123570139&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=123570139&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=123570139&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=123570139&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=123570139&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://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 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 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: 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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: 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=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: 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=123570139&amp;loc=d3e3602-108585<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 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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=124431687&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: 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=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: 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 21: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: 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 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=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: 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=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: 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=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: 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 29: 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=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: 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=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: 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=123359005&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_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=123570139&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=123367319&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_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=123570139&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_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=123570139&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_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=123570139&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_ProceedsFromLinesOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</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=123570139&amp;loc=d3e3255-108585<br><br>Reference 2: 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(f))<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_ProceedsFromLinesOfCredit</td>
</tr>
<tr>
<td style="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=123570139&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_RepaymentsOfBankDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 to settle a bank borrowing during the 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/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=123570139&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_RepaymentsOfBankDebt</td>
</tr>
<tr>
<td style="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_RepaymentsOfOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the payment of debt 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 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_RepaymentsOfOtherDebt</td>
</tr>
<tr>
<td style="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=123570139&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>23
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987816072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Business<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_BusinessCombinationsAbstract', window );"><strong>Business Combinations [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_us-gaap_BusinessCombinationDisclosureTextBlock', window );">BUSINESS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.
BUSINESS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
Inc. (the &#8220;Company&#8221;) 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 and owns 100% of FlexLending, LLC, a Delaware limited liability company.
The Company is a holding corporation with no operations except for those conducted by FlexShopper LLC and its subsidiary FlexLending,
LLC.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
January 2015, in connection with the Credit Agreement entered in March 2015 (see Note 6), FlexShopper 1 LLC and FlexShopper 2 LLC were
organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper Inc, together with its subsidiaries,
are hereafter referred to as &#8220;FlexShopper.&#8221;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper
provides through e-commerce sites, certain types of durable goods to consumers on a lease-to-own basis (&#8220;LTO&#8221;) including
consumers of third-party retailers and e-tailers. The Company effects these transactions by first approving consumers through its proprietary,
risk analytics-powered underwriting model. After receiving a signed consumer lease, the Company then funds the leased item by purchasing
the item from the Company&#8217;s merchant partner and leasing it to the consumer. The Company then collects payments from consumers
under their consumer lease.</span></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_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>dtr-types: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_BusinessCombinationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BusinessCombinationsAbstract</td>
</tr>
<tr>
<td style="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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987774312">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimates
</b>- The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America (&#8220;GAAP&#8221;) 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 completion of all required lease payments, generally 52 weeks. On any current lease, customers have the option to
cancel the agreement in accordance with lease terms and return the merchandise. 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 is 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-top: 0pt; margin-bottom: 0pt; 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 aforementioned manner and therefore
the Company has an in-house and near-shore team to collect on the past due amounts FlexShopper maintains an allowance for doubtful accounts,
under which FlexShopper&#8217;s policy is to record an allowance for estimated uncollectible charges, primarily based on historical collection
experience that considers both the aging of the lease and the origination channel. Other qualitative factors are considered in estimating
the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance is adequate to absorb all
expected losses.. The accounts receivable balances consisted of the following as of December 31, 2021 and December 31, 2020:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">57,602,269</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">32,171,255</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Allowance
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(27,703,278</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(22,138,541</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">29,898,991</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,032,714</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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. As the lease ages, the greater the allowance attributable to that account to reflect
the decreased likelihood of successful collection efforts. Accounts receivable balances charged off against the allowance were $34,924,803
for the year ended December 31, 2021 respectively and $19,769,114 for the year ended December 31, 2020, respectively. During the years
ended December 31, 2021 and 2020, the provision for bad debt was $40,489,540 and $31,930,714, respectively. The following table shows
the activity in the allowance for doubtful accounts:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Beginning
    balance</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">9,976,941</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,489,540</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">31,930,714</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    written off</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(34,924,803</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,769,114</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Ending
    balance</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net leased merchandise balances consisted of the following as of December 31, 2021 and December 31, 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise at cost</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">72,159,063</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">64,335,971</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    depreciation</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(29,505,431</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,162,357</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Impairment
    reserve</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(1,711,520</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(2,351,274</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,942,112</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">42,822,340</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease
accounting</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The Company accounts for
leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required
to recognize for all leases at the commencement date as lease liability, which is a lessee&#8217;s obligation to make lease payments
arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&#8217;s right
to use or control the use of a specified asset for the lease term. Under the same Topic, lessors are also required to classify leases.
All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing leases
as a lessor. An operating lease results in the recognition of lease income on a straight-line basis, while the underlying leased asset
remains on the lessor&#8217;s balance sheet and continues to depreciate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The breakout of lease revenues and fees, net
of lessor bad debt expense, is shown below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
  <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
  ended<br/>
  December 31,</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
</tr>
<tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    billings and accruals</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">158,844,724</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">128,870,481</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(40,489,540</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(31,930,714</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    revenues and fees</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">118,355,184</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">96,939,767</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 (see Note 6) 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 $213,814 and $283,912 for the years ended December 31, 2021 and 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes (see Note 5) 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 $7,002 and $21,885 for the years ended December
31, 2021 and 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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&#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. Intangible assets amortization expense was $3,076 for the years ended December
31, 2021 and 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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&#8217;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&#8217;s development stage are capitalized as property and equipment.&#160;Capitalized software costs amounted to $2,816,939
and $2,365,612 for the years ended December 31, 2021 and 2020, respectively. The Company wrote off $4,361 of capitalized development
costs in 2021. Capitalized software amortization expense was $2,317,626 and $2,102,983 for the years ended December 31, 2021 and 2020,
respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Data
Costs</b> - The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
as property and equipment and amortized on a straight-line basis over their estimate useful lives. The probability to provide future
economic benefit of the data cost assets is estimated based upon future usage of the information on different areas and products of the
Company. At the beginning of the third quarter of 2021, the Company made several changes remarked by the implementation of a more discipline
process around data procurement and storage. Those improvements triggered a change in the estimate of the probability to provide future
economic benefit of some data cost.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
data costs amounted to $884,160 for the year ended December 31, 2021. Capitalized data costs amortization expense was $86,717 for the
years ended December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating
Expenses -</b> Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 7). 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In computing diluted income/ (loss) per share
for the year ended December 31, 2021 and the year ended December 31, 2020, no effect has been given to the issuance of common stock upon
conversion or exercise of the Series 2 Convertible Preferred stock as their effect is anti-dilutive.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock issuable upon exercise of warrants</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Options</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3,080,904</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,595,700</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Warrants</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,112,488</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,523,917</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,896,017</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the computation of basic and diluted earnings per common share for the year ended December 31, 2021 and 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Numerator</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: -10pt; padding-left: 10pt">Net income/(loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,272,774</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">(339,896</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share
    dividends</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">(2,439,099</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">(2,438,988</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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">833,675</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,778,884</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Deemed dividend from exchange offer of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(713,212</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: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,418</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Net income attributable to Series 1 Convertible
    Preferred Stock</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">(34,106</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"><div style="-sec-ix-hidden: hidden-fact-39">-</div></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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common
    shares - 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">824,987</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">(3,492,096</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt">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: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Weighted average of common shares outstanding- Denominator for
    basic EPS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,387,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,995,349</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Effect of dilutive securities:</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-align: left; text-indent: -10pt; padding-left: 10pt">Common stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">978,978</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Common stock warrants</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">861,026</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"><div style="-sec-ix-hidden: hidden-fact-41">-</div></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; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Denominator for diluted EPS &#8211; adjusted
    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">23,227,964</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">20,995,349</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.17</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: -10pt; padding-left: 10pt">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.17</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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 a compensation expense in the financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Compensation expense is
determined by reference to the fair value of an award on the date of grant and is recognized 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
(See Note 8).</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 and the carrying value of promissory notes to related parties approximate fair value based upon their interest rates,
which approximate current market interest rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 December 30, 2021, and 2020, 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Accounting Pronouncements</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In June 2016, the FASB
issued Accounting Standards Update No. 2016-13,&#160;as amended &#8220;Financial Instruments - Credit Losses (Topic 326)&#8221;&#160;
revises the&#160;methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The
effective date of Topic 326 for public companies that are considered smaller reporting companies as defined by the SEC as for fiscal
years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard
on January 1, 2023.While the Company is continuing to assess the potential effects of adopting the provisions of Topic 326, it does not
expect to have a material effect, if any, on its Consolidated Financial Statements, as this Topic does not cover operating leases receivables.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In March 2020, the FASB
issued guidance codified in ASU 2020-04 and ASU 2021-01, &#8220;Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference
Rate Reform on Financial Reporting,&#8221; which provides optional expedients for a limited period of time to ease the potential burden
in accounting for (or recognizing the effects of) reference rate reform on financial reporting. ASU 2020-04 provides optional expedients
and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain
criteria are met. The standard is effective for the Company as of March 12, 2020 through December 31, 2022. An entity can elect to apply
the amendments as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively
from a date within an interim period that includes or is subsequent to March 12, 2020, up to that date that the financial statements
are available to be issued. The Company is currently evaluating the optional expedients and exceptions provided by ASU 2020-04 to determine
the impact on its consolidated 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_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://www.xbrl.org/2003/role/disclosureRef<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=123372394&amp;loc=d3e18726-107790<br><br>Reference 2: 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>dtr-types: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>25
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987698856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_LeasesAbstract', 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_us-gaap_LesseeOperatingLeasesTextBlock', window );">LEASES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.
LEASES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Refer to Note 2 of these consolidated financial
statements for further information about the Company&#8217;s revenue generating activities as a lessor. All customer agreements are considered
operating leases, and the Company currently does not have any sales-type or direct financing leases.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease
Commitments</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper
had a lease for retail store space in West Palm Beach, Florida. The term of the lease was to December 30, 2021. In March 2021, FlexShopper
and the lessor agreed on the early termination of the lease for this property. The monthly rent for this space was approximately $2,300
per month.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s business and its employees (the &#8220;January 2019 Lease&#8221;). 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.</span></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 September 2021, FlexShopper entered into a
12-month lease for an office space for approximately 18 people at the Battery at SunTrust Park at Georgia, Atlanta mainly to expand
the sales team. The monthly rent for this space is approximately $6,900 per month. This lease is accounted for under the practical expedient
for leases with initial terms of 12 months or less, and as such no related right of use asset or liability was recorded.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
rental expense for the year ended December 31, 2021 and 2020 was approximately $679,000 and $688,000 respectively. At December 31, 2021,
the future minimum annual lease payments are approximately as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 88%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2022</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">472,000</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2023</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">427,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2024</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">435,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2025</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">443,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2026</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">456,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Thereafter</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">774,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">3,007,000</span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are included in the Company&#8217;s
consolidated balance sheets beginning January 1, 2019.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supplemental
balance sheet information related to leases is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Balance Sheet Classification</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2021</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2020</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 53%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Asset</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 22%; text-align: center"><span style="font-size: 10pt">Property and Equipment, net</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">1,534,512</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">1,673,432</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Asset</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt">Property and Equipment, net</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">18,818</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">27,106</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Total Lease Assets</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">1,553,330</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">1,700,538</span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Liability &#8211; current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Current Lease Liabilities</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">163,939</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">153,019</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Liability &#8211; current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Current Lease Liabilities</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">8,793</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">7,707</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Liability &#8211; net of current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Long Term Lease Liabilities</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">1,761,558</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">1,925,498</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Liability &#8211;
    net of current portion</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt">Long Term Lease Liabilities</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">13,065</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">21,857</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Total Lease Liabilities</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">1,947,355</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">2,108,081</span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#8217;s leases:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Discount <br/> Rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Remaining<br/> Lease Term<br/> (in years)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Operating
    Leases</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">13.03</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Finance
    Leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">13.32</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
lease expense is recognized on a straight-line basis over the lease term within operating expenses in the Company&#8217;s consolidated
statements of operations. Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&#8217;s
consolidated statements of operations. The Company&#8217;s total operating and finance lease expense all relate to lease costs and amounted
to $401,463 and $433,654 for the year ended December 31, 2021 and December 31, 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supplemental
cash flow information related to operating leases is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash
    payments for operating leases</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">400,771</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">221,433</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash
    payments for finance leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,184</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,049</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">New
    finance lease asset obtained in exchange for lease liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><div style="-sec-ix-hidden: hidden-fact-42"><span style="font-family: Times New Roman, Times, Serif">-</span></div></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4,033</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of undiscounted operating lease liabilities as of December 30, 2021. 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Operating<br/>
    Leases</b></span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">405,443</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">417,606</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">430,134</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">443,038</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">456,330</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2027
    and thereafter</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">773,594</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    undiscounted cash flows</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,926,145</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    interest</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(1,000,648</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Present
    value of lease liabilities</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,925,497</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of undiscounted finance lease liabilities as of December 30, 2021. 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Finance<br/>
    Leases</b></span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif">$</td>
    <td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,184</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">9,699</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4,782</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    undiscounted cash flows</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">25,665</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    interest</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(3,807)</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Present
    value of lease liabilities</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif">$</td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">21,858</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LeasesAbstract</td>
</tr>
<tr>
<td style="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_LesseeOperatingLeasesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of 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/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -URI http://asc.fasb.org/subtopic&amp;trid=77888251<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_LesseeOperatingLeasesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987718728">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b>&#160;<b>PROPERTY
AND EQUIPMENT</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment consist of the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Estimated
    <br/> Useful Lives</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2021</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2020</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 63%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Furniture,
    fixtures and vehicle</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 12%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2-5 years</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">391,669</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">303,285</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Website,
    internal use software and data cost</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">16,186,179</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">12,489,441</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Computers
    and software</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3-7 years</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,281,975</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,121,914</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">18,859,823</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">13,914,640</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    accumulated depreciation and amortization</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(12,571,947</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(9,703,482</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Right
    of use assets, net</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,553,330</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,700,538</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">7,841,206</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,911,696</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
and amortization expense were $2,872,826 and $2,268,211 for the years ended December 31, 2021 and 2020, respectively.</span></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>dtr-types: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>27
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987770328">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_us-gaap_DebtDisclosureTextBlock', window );">PROMISSORY NOTES-RELATED PARTIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.&#160;PROMISSORY
NOTES-RELATED PARTIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>122 Partners Note</b>- On January 25, 2019,
FlexShopper, LLC (the &#8220;Borrower&#8221;) 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 &#8220;122 Partners Note&#8221;)
in the principal amount of $1,000,000. H. Russell Heiser, Jr., FlexShopper&#8217;s Chief Financial Officer, is a member of 122 Partners,
LLC. Payment of the principal amount and accrued interest under the 122 Partners Note was due and payable by the borrower on April 30,
2020 and the borrower can prepay principal and interest at any time without penalty. Amounts outstanding under the 122 Partners Note
bear interest at a rate equal to 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 122 Partners Note are subordinated to obligations under the Credit Agreement. The 122 Partners
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 122 Partners Note. Obligations under the 122 Partners Note are secured
by substantially all of the Borrower&#8217;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, the Borrower and 122 Partners, LLC agreed to
extend the maturity date of the 122 Partners Note to April 30, 2021. On March 22, 2021, FlexShopper, LLC executed an amendment to the
122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2022. No other changes were made to such
Note. Principal and accrued and unpaid interest outstanding on the 122 Partners Note was $1,011,439 as of December 31, 2021 and $1,015,510
as of December 31, 2020.</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">Interests paid for the 122 Partner Note were
$148,011 and $165,280 for the year 2021 and 2020, 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">Interests expensed for the 122 Partner Note were
$143,940 and $165,409 for the year 2021 and 2020, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">As of March 30, 2022, the Company is finalizing
an amendment to the 122 Partner Note to extend the maturity date for one more year.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NRNS Note</b>- FlexShopper LLC (the &#8220;Borrower&#8221;)
previously entered into letter agreements with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;), the manager of which is the Chairman of
the Company&#8217;s Board of Directors, pursuant to which the Borrower issued subordinated promissory notes to NRNS (the &#8220;NRNS
Note&#8221;) in the total principal amount of $3,750,000. Payment of principal and accrued interest under the NRNS Note was due and payable
by the Borrower on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without penalty. Amounts outstanding
under the NRNS Note bear interest at a rate equal to 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 NRNS Note are subordinated to obligations under the Credit Agreement. The
NRNS 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 NRNS Note. Obligations under the NRNS Note is secured by substantially
all of the Borrower&#8217;s assets, subject to rights of the lenders under the Credit Agreement. On March 22, 2021, FlexShopper, LLC
executed an amendment to the NRNS Note such that the maturity date was extended to April 1, 2022. On February 2, 2022, FlexShopper LLC
executed another amendment to the NRNS Note. This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased
the credit commitment from $3,750,000 to $11,000,000. No other changes were made to such NRNS Note. Principal and accrued and unpaid
interest outstanding on the NRNS Note was $3,792,923 as of December 31, 2021 and $3,808,312 as of December 31, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests paid for the NRNS Note were $555,749
and $619,961 for the year 2021 and 2020, 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">Interests expensed for the NRNS Note were $540,360
and $620,581 for the year 2021 and 2020, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts
payable under the promissory notes are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Debt <br/> Principal</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Interest</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt">2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">54,362</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">2024</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,750,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">&#8212;</div></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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI http://asc.fasb.org/topic&amp;trid=2208564<br><br>Reference 2: 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 1B<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: 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 1C<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: 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 1I<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: 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 1I<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: 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(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: 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 1B<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: 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 1C<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: 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 1C<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: 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 1E<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: 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 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: 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 1I<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: 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 1B<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987800952">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_LoanPayableDisclosureAbstract', window );"><strong>Loan Payable 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.
LOAN PAYABLE UNDER CREDIT AGREEMENT</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (&#8220;Borrower&#8221;), entered into a credit agreement (as amended from
time-to-time, the &#8220;Credit Agreement&#8221;) 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 (&#8220;Lender&#8221;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#8217;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 $57,500,000
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). The Lender was granted a security interest in certain leases as collateral under this Agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 29, 2021, the Company and the Lender
signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment Termination Date to April 1, 2024, amended
other covenant requirements, partially removed indebtedness covenants and amended eligibility rules. The interest rate charged on amounts
borrowed is LIBOR plus 11% per annum. At December 31, 2021, amounts borrowed bear interest at 11.25%.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 payments of cash 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 liquidity and cash 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&#8217;s actual results at
December 31, 2021, follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2021</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Required<br/>
    Covenant</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Actual
    <br/>
    Position</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Equity Book Value
    not less than</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">8,000,000</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">$</td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">16,143,619</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Liquidity greater than</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">1,500,000</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5,094,642</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Cash greater than</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">500,000</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5,094,642</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Consolidated Total Debt to Equity
    Book Value ratio not to exceed</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5.25</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">3.40</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company had $5,268,566 available under the Credit Agreement. Credit availability is subject to a borrowing
base which is redetermined from time to time and based on specific advance rates on eligible current assets. As the Company continues
to originate lease agreements, new leases will be eligible for the borrowing base and this will open more availability under the Credit
Agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expense incurred under the Credit Agreement
amounted to $4,323,830 for the year ended December 31, 2021, and $3,192,019 for the year ended December 31, 2020, respectively. The outstanding
balance under the Credit Agreement was $50,475,000 as of December 31, 2021 and was $37,195,696 as of December 31, 2020. Such amount is
presented in the consolidated balance sheet net of unamortized issuance costs of $413,076 at 2021 and $61,617 at 2020. Interest is payable
monthly on the outstanding balance of the amounts borrowed. No principal is expected to be repaid in the next twelve months due to the
Commitment Termination Date having been extended to April 1, 2024, or from reductions in the borrowing base. Accordingly, all principal
is shown as a non-current liability at December 31, 2021.</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">On March 5, 2021, the applicable regulators announced
that LIBOR will cease to be provided and will no longer be representative (i) immediately after December 31, 2021 for all sterling, euro,
Swiss franc and Japanese yen settings, and the one-week and two-month U.S. dollar settings and (ii) immediately after June 30,2023 for
the remaining U.S. dollar settings. The Company&#8217;s debt bears interest based on the one-month LIBOR rate. If there is a LIBOR Disruption
Event as defined in the Credit Agreement, LIBOR will be replaced with the Prime Rate.</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_LoanPayableDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LoanPayableDisclosureAbstract</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_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>dtr: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>29
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545988680440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">CAPITAL STRUCTURE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.
CAPITAL STRUCTURE</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s capital structure consists of preferred and common stock as described below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Preferred
Stock</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s
Board of Directors determines the rights and preferences of the Company&#8217;s preferred stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series
    1 Convertible Preferred Stock</span> <b>&#8211;</b> Series 1 Convertible Preferred Stock ranks senior to common stock upon liquidation.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#8217;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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series 2 Convertible Preferred Stock</span> <b>&#8211;</b> The Company sold to B2 FIE V LLC (the &#8220;Investor&#8221;), an entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock (&#8220;Series 2 Preferred Stock&#8221;) 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. </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The
Series 2 Preferred Shares were sold for $1,000 per share (the &#8220;Stated Value&#8221;) and accrue dividends on the Stated Value at
an annual rate of 10% compounded annually. Cumulative accrued dividends as of December 31, 2021 totaled approximately $13,271,173. As
of December 31, 2021, 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common
Stock</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;FPAY.&#8221;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;Public Warrants&#8221;). 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 &#8220;FPAYW&#8221; (See Note 10).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of a consulting agreement with XLR8 Capital Partners LLC (the &#8220;Consulting Agreement&#8221;), an entity of which the Company&#8217;s
Chairman is manager, the Company agreed to issue 40,000 warrants to XLR8 Capital Partners LLC 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. On August 30, 2020,
the parties entered into an amendment to the Consulting Agreement to further extend the term for another six-month period through February
28, 2021. The Consulting Agreement automatically renewed for one successive six-month period, therefore the new termination date was
August 31, 2021. There are no additional automatic renewals. The Consulting Agreement and amendments were approved by the Company&#8217;s
Compensation Committee.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
August 2020 amendment also modified the alternative minimum exercise price of the monthly warrant consideration issuable to the Consultant
to $1.60 per share going forward, and the expiration date of the warrants to the date that is four years following the last trading day
of the calendar month relating to the applicable monthly warrant issuance.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">During the year ended December
31, 2021, the Company recorded an expense of $522,808 based on a weighted average grant date fair value of $1.63 per warrant.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Warrants</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Expense</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Grant
    date fair value</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Grant
    Date</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Recorded</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Per&#160;Warrant</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">January
    31, 2021</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">73,595</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.84</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">February
    29, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">76,318</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">March
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">63,010</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.58</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">April
    30, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">60,542</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.51</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">May
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">63,156</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.58</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">June
    30, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">68,228</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.71</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">55,658</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.39</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">August
    31, 2021</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">62,301</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.56</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">320,000</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">522,808</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.63</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the Company
recorded an expense of $407,494 based on a weighted average valuation of $0.85 per warrant.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Warrants</b></span></td>
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Expense</b></span></td>
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Valuation</b></span></td>
    <td><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b>Grant Date</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Granted</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Recorded</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Per&#160;Warrant</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-size: 10pt">January 31, 2020</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">16,503</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">0.41</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">February 29, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">18,727</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.47</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">March 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">8,769</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.22</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">April 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">25,412</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.64</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">May 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">33,388</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.83</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">June 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">36,681</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.92</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">July 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">29,587</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.74</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">August 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">46,744</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.17</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">September 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">43,229</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.08</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">October 31,2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">37,414</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.94</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">November 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">45,883</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.15</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">December 31, 2020</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">65,157</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.63</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">480,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">407,494</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.85</span></td>
    <td style="padding-bottom: 1.5pt">&#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">The expense recorded related to warrants in 2021
and 2020 are included in the line Operating expenses within the Consolidated Statement of Operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes information about outstanding stock warrants as of December 31, 2021, all of which are exercisable:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Exercise
    Price</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock&#160;Warrants Outstanding</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Preferred Stock&#160;Warrants Outstanding</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    Average Remaining Contractual Life</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,055,184</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">160,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.34</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.40</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.54</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.62</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.68</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.69</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.74</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.76</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.95</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.00</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.01</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.08</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.45</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.53</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.57</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.70</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.78</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.79</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.89</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.93</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.97</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.09</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.17</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.19</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.27</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,250</span></td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">439</span></td>
    <td><sup>*</sup></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"/>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">439</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td> <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2021, these warrants were convertible into 116,903 shares of common stock</span></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 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<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 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 3: 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 14<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496171-112644<br><br>Reference 4: 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 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496171-112644<br><br>Reference 5: 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 6: 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 18<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496189-112644<br><br>Reference 7: 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 13<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 8: 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><br>Reference 9: 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 18<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496189-112644<br><br>Reference 10: 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 13<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 11: 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 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496171-112644<br><br>Reference 12: 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 18<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496189-112644<br><br>Reference 13: 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 16<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496180-112644<br><br>Reference 14: 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 13<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 15: 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987793848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_StockOptionsLineItems', window );"><strong>Stock Options [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_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">STOCK OPTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.
STOCK OPTIONS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 26, 2018 at the Company&#8217;s annual meeting, the Company&#8217;s stockholders approved the FlexShopper, Inc. 2018 Omnibus Equity
Compensation Plan (the &#8220;2018 Plan&#8221;). Upon the 2018 Plan&#8217;s approval, approximately 1,057,000 shares of Company common
stock were available for issuance thereunder. 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 settled with shares under
the applicable Prior Plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 21, 2019, the Company&#8217;s Board of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval.
On May 2, 2019, the Company&#8217;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 &#8220;incentive stock options&#8221;
within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On April 24, 2020, the
Company&#8217;s Board of Directors approved an Amendment No. 2 to the 2018 Plan, subject to stockholder approval. On June 10, 2020, the
Company&#8217;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 &#8220;incentive stock options&#8221; 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; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On March 3, 2021, the Company&#8217;s
Board of Directors approved an Amendment No. 3 to the 2018 Plan, subject to stockholder approval. On June 9, 2021, the Company&#8217;s
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan
by 2,000,000 shares and (b) the number of shares available for issuance as &#8220;incentive stock options&#8221; within the meaning of
Internal Revenue Code Section 422 by 2,000,000 shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 five-year period and expire ten years from date of grant.</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">As of December 31, 2021, approximately 2,457,000
shares remained available for issuance under the 2018 Plan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Activity in stock options for the year ended
December 31, 2021 and December 31, 2020 was as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,595,700</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1.92</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">&#160;</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,491,026</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">626,238</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.52</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">74,482</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">Exercise</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(82,333</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.83</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">151,544</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Forfeited</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">(58,701</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">2.65</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">58,285</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; text-indent: -9pt; padding-left: 9pt">Outstanding at December 31, 2021</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">3,080,904</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.06</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">6.7</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,923,642</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,307,571</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,674,967</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">&#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; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,004,318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.72</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,542,361</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">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">860,465</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.38</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"><div style="-sec-ix-hidden: hidden-fact-46">&#160;</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,166</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.79</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">6,523</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">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(261,917</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.90</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">134,070</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at December 31, 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">2,595,700</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.92</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">7.60</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,491,026</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; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,730,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.90</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.82</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">1.967,071</div></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The weighted average grant
date fair value of options granted during twelve-month period ended December 31, 2021 and December 31, 2020 was $1.75 and $1.47 per share
respectively. The Company measured the fair value of each option award on the date of grant using the Black-Scholes-Merton (BSM) pricing
model with the following weighted average assumptions:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2021</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2020</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Exercise price</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">2.52</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">2.38</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Expected life</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5 years</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5 years</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Expected volatility</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">91.2</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">76</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Dividend yield</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">0</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">0</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Risk-free interest rate</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">0.57%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">1.07% </span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
expected dividend yield is based on the Company&#8217;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&#8217;s common stock. The expected life is based on the simplified expected term calculation permitted by the
Securities and Exchange Commission (the &#8220;SEC&#8221;), 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&#8217;s expected life.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of stock options is recognized as compensation expense by the straight-line method over the vesting period. Compensation expense
recorded was $1,125,819 and $981,261 for the year ended December 31, 2021 and December 31, 2020, respectively. Unrecognized compensation
cost related to non-vested options at December 31, 2021 amounted to approximately $802,271, which is expected to be recognized over a
weighted average period of 2.8 years.</span></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_StockOptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StockOptionsLineItems</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_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>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987800952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.
INCOME TAXES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation
of the benefit for income taxes from continuing operations recorded in the consolidated statements of operations with the amounts computed
at the statutory federal tax rates for each year:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</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; text-indent: -9pt; padding-left: 9pt">Federal tax at statutory rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">852,198</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">67,862</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">State tax, net of federal tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(487,093</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,866</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">Permanent differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(259,967</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">126,301</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Change in statutory rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,168</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(69,835</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: 9pt">Change in valuation allowance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">614,112</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">522,738</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Other</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">6,892</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">(13,882</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; text-indent: -9pt; padding-left: 9pt">Expense for income taxes</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">785,310</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">663,050</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
affected components of deferred tax assets and deferred tax liabilities at December 31, 2021 and 2020 were as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Deferred tax assets (liabilities):</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in">Equity based compensation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">479,956</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">368,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Allowance for doubtful accounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,847,189</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,527,000</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; text-indent: -9pt; padding-left: 0.25in">Fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,085,957</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">256,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Lease impairment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">423,022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">587,000</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; text-indent: -9pt; padding-left: 0.25in">Lease Liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">481,312</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">526,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Right of use asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(383,924</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(425,000</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Tax credit carryforward</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,394</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Federal loss carry-forwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,838,840</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,779,000</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; text-indent: -9pt; padding-left: 0.25in">State loss carry forward</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">343,914</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">161,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Other</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">(53,414</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">(6,000</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: -9pt; padding-left: 9pt">Gross deferred tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,923,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,805,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Valuation allowance</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">(12,418,498</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">(11,805,000</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; text-indent: -9pt; padding-left: 9pt">Net deferred tax liability</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">(495,166</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"><div style="-sec-ix-hidden: hidden-fact-48">-</div></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based on consideration of the available evidence,
including historical losses, a valuation allowance has been recognized to offset certain deferred tax assets, as management was unable
to conclude that realization of deferred tax assets were more likely than not.</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">As of December 31, 2021, the Company has federal
and state net operating loss carryforwards of approximately $56,375,431 and $4,878,909, respectively, available to offset future income.
Our federal loss carryforwards do not expire.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of income tax expense (benefits) for the years ended December 31, 2021 and 2020 were as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current Income Tax:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt">Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%; padding-left: 9pt">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">290,144</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">663,050</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">Deferred Income Tax:</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; ">
    <td style="padding-left: 9pt">Federal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">495,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></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; padding-left: 9pt">Sate</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><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"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <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">785,310</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">663,050</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: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s effective tax rate for the
year ended December 31, 2021 and 2020 differs from the statutory rate of 21% primarily due to a valuation allowance applied against the
Company&#8217;s net deferred tax assets. State taxes and permanent differences also impacted the effective tax rate. The Company accrued
a $290,144 current state income tax expense for the year ended December 31, 2021 for certain states in which taxable income exceeded
available net operating loss carryforwards.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">The Company files tax returns in the U.S. federal
jurisdiction and various states.&#160;&#160;At December 31, 2021, federal tax returns remained open for Internal Revenue Service review
for tax years after 2017, while state tax returns remain open for review by state taxing authorities for tax years after 2017.&#160;
The IRS can examine net operating loss carryforwards from earlier years the extent utilized in years after 2017. During 2019, the Company
was notified that its 2017 federal income tax return was selected for examination. In the second quarter of 2021, the IRS completed their
review with no changes to the reported tax.. There were no other federal or state income tax audits being conducted as of December 31,
2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company completed its analysis and review of all tax positions taken through December 31, 2021 and does not believe that there are any
unrecognized tax benefits related to tax positions taken on its income tax returns.</span></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=121826272&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=122134291&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=121826272&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=122134291&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=121826272&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><br>Reference 9: 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(h)(2))<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_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>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987776888">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_ExchangeOfferOfWarrantsAbstract', window );"><strong>Exchange Offer Of 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; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.
EXCHANGE OFFER OF WARRANTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 4, 2020, the Company completed an exchange offer relating to its 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 &#8220;Warrant Exchange Offer&#8221;).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
total, 5,351,290 warrants were exchanged for 3,317,812 shares of common stock in accordance with the Warrant Exchange Offer.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;Mandatory Conversion of Warrants&#8221;). In total 258,610
warrants were exchanged for 144,871 shares in this transaction.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of these transactions, the Company recognized in the year ended December 31, 2020 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.</span></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_ExchangeOfferOfWarrantsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ExchangeOfferOfWarrantsAbstract</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_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>dtr: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987819400">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_LossContingencyAbstract', window );"><strong>Loss Contingency [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_us-gaap_LossContingencyDisclosures', window );">CONTINGENCIES AND OTHER UNCERTAINTIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.
CONTINGENCIES AND OTHER UNCERTAINTIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Regulatory
inquiries</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the first quarter of 2021, FlexShopper, along with a number of other lease-to-own companies, received a subpoena from the California
Department of Financial Protection and Innovation (the &#8220;DFPI&#8221;) requesting the production of documents and information regarding
the Company&#8217;s compliance with state consumer protection laws. The Company is cooperatively engaging with the DFPI in response to
its inquiry. Although the Company believes it is in compliance with all applicable consumer protection laws and regulations in California,
this inquiry ultimately could lead to an enforcement action and/or a consent order, and substantial costs, including legal fees, fines,
penalties, and remediation expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>COVID-19</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s leases is impacted by this outbreak for an extended period, our results
of operations may be materially adversely affected.</span></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_LossContingencyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LossContingencyAbstract</td>
</tr>
<tr>
<td style="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>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987706872">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.
PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
LLC (the &#8220;Borrower&#8221;) applied for and received a loan (the &#8220;Loan&#8221;) on May 4, 2020, from Customers Bank (the &#8220;Lender&#8221;)
in the principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the &#8220;PPP&#8221;) under the Coronavirus Aid,
Relief, and Economic Security Act (the &#8220;CARES Act&#8221;), which was enacted March 27, 2020, and administered through the U.S.
Small Business Administration.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Loan was evidenced by a promissory note (the &#8220;Note&#8221;), dated April 30, 2020, issued by the Borrower to the Lender. The Note
matured on April 30, 2022, and bore 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 might be prepaid by the Borrower at any time prior to maturity with no
prepayment penalty. Proceeds from the Loan were 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 might be forgiven to the extent the Loan proceeds were 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 21, 2021 we were notified that effective April 7, 2021, the U.S. Small Business Administration confirmed the waiver of FlexShopper&#8217;s
repayment of a $1,914,000 Paycheck Protection Program promissory note issued to the Company on May 4, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of the PPP promissory note forgiveness, the Company recognized in the year ended December 31, 2021 a gain from the extinguishment
of the loan, including accrued interest, of $1,931,825.</span></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>dtr: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987797224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_SubsequentEventsAbstract', window );"><strong>Subsequent Events [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_us-gaap_SubsequentEventsTextBlock', window );">SUBSEQUENT EVENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.
SUBSEQUENT EVENTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><b>Prommissory Notes- Related
Parties</b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
LLC, previously entered into a commitment letter agreement with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;) pursuant to which FlexShopper
LLC issued a subordinated promissory note to NRNS (the &#8220;NRNS Note&#8221;) (See Note 5). On February 2, 2022, FlexShopper, LLC executed
an amendment to the NRNS Note. This amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit
commitment from $3,750,000 (the principal amount which was outstanding as of December 31, 2021) to $11,000,000. No other changes were
made to the NRNS Note.</span></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"><b>Loan Payable Under Credit Agreement</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-top: 0pt; margin-bottom: 0pt; text-align: justify">On March 6, 2015, the Company,
through a wholly-owned subsidiary (the &#8220;Borrower&#8221;), entered into a credit agreement (as amended and supplemented from time
to time, the &#8220;Credit Agreement&#8221;) 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. See Note
6</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">On March 8, 2022, pursuant
to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $82,500,000. The incremental increase in the
Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC is an affiliate
of Waterfall Asset Management, LLC. No other changes were made to the Credit Agreement.</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_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="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_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary 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 855<br> -URI http://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<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_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986200248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_us-gaap_UseOfEstimates', window );">Estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimates
</b>- The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America (&#8220;GAAP&#8221;) 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 completion of all required lease payments, generally 52 weeks. On any current lease, customers have the option to
cancel the agreement in accordance with lease terms and return the merchandise. 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 is 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><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_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-top: 0pt; margin-bottom: 0pt; 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 aforementioned manner and therefore
the Company has an in-house and near-shore team to collect on the past due amounts FlexShopper maintains an allowance for doubtful accounts,
under which FlexShopper&#8217;s policy is to record an allowance for estimated uncollectible charges, primarily based on historical collection
experience that considers both the aging of the lease and the origination channel. Other qualitative factors are considered in estimating
the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance is adequate to absorb all
expected losses.. The accounts receivable balances consisted of the following as of December 31, 2021 and December 31, 2020:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">57,602,269</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">32,171,255</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Allowance
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(27,703,278</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(22,138,541</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">29,898,991</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,032,714</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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. As the lease ages, the greater the allowance attributable to that account to reflect
the decreased likelihood of successful collection efforts. Accounts receivable balances charged off against the allowance were $34,924,803
for the year ended December 31, 2021 respectively and $19,769,114 for the year ended December 31, 2020, respectively. During the years
ended December 31, 2021 and 2020, the provision for bad debt was $40,489,540 and $31,930,714, respectively. The following table shows
the activity in the allowance for doubtful accounts:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Beginning
    balance</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">9,976,941</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,489,540</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">31,930,714</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    written off</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(34,924,803</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,769,114</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Ending
    balance</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><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_LessorAccountingPolicyTextBlock', window );">Lease Merchandise</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net leased merchandise balances consisted of the following as of December 31, 2021 and December 31, 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise at cost</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">72,159,063</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">64,335,971</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    depreciation</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(29,505,431</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,162,357</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Impairment
    reserve</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(1,711,520</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(2,351,274</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,942,112</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">42,822,340</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_us-gaap_LessorLeasesPolicyTextBlock', window );">Lease accounting</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease
accounting</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The Company accounts for
leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required
to recognize for all leases at the commencement date as lease liability, which is a lessee&#8217;s obligation to make lease payments
arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&#8217;s right
to use or control the use of a specified asset for the lease term. Under the same Topic, lessors are also required to classify leases.
All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing leases
as a lessor. An operating lease results in the recognition of lease income on a straight-line basis, while the underlying leased asset
remains on the lessor&#8217;s balance sheet and continues to depreciate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The breakout of lease revenues and fees, net
of lessor bad debt expense, is shown below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
  <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
  ended<br/>
  December 31,</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
</tr>
<tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    billings and accruals</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">158,844,724</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">128,870,481</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(40,489,540</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(31,930,714</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    revenues and fees</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">118,355,184</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">96,939,767</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_DebtPolicyTextBlock', window );">Deferred Debt Issuance Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 (see Note 6) 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 $213,814 and $283,912 for the years ended December 31, 2021 and 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes (see Note 5) 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 $7,002 and $21,885 for the years ended December
31, 2021 and 2020, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_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. Intangible assets amortization expense was $3,076 for the years ended December
31, 2021 and 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy', window );">Software Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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&#8217;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&#8217;s development stage are capitalized as property and equipment.&#160;Capitalized software costs amounted to $2,816,939
and $2,365,612 for the years ended December 31, 2021 and 2020, respectively. The Company wrote off $4,361 of capitalized development
costs in 2021. Capitalized software amortization expense was $2,317,626 and $2,102,983 for the years ended December 31, 2021 and 2020,
respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DataCostsPolicyTextBlock', window );">Data Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Data
Costs</b> - The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
as property and equipment and amortized on a straight-line basis over their estimate useful lives. The probability to provide future
economic benefit of the data cost assets is estimated based upon future usage of the information on different areas and products of the
Company. At the beginning of the third quarter of 2021, the Company made several changes remarked by the implementation of a more discipline
process around data procurement and storage. Those improvements triggered a change in the estimate of the probability to provide future
economic benefit of some data cost.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
data costs amounted to $884,160 for the year ended December 31, 2021. Capitalized data costs amortization expense was $86,717 for the
years ended December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock', window );">Operating Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating
Expenses -</b> Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_EarningsPerSharePolicyTextBlock', window );">Per Share Data</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 7). 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In computing diluted income/ (loss) per share
for the year ended December 31, 2021 and the year ended December 31, 2020, no effect has been given to the issuance of common stock upon
conversion or exercise of the Series 2 Convertible Preferred stock as their effect is anti-dilutive.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock issuable upon exercise of warrants</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Options</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3,080,904</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,595,700</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Warrants</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,112,488</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,523,917</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,896,017</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the computation of basic and diluted earnings per common share for the year ended December 31, 2021 and 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Numerator</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: -10pt; padding-left: 10pt">Net income/(loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,272,774</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">(339,896</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share
    dividends</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">(2,439,099</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">(2,438,988</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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">833,675</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,778,884</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Deemed dividend from exchange offer of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(713,212</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: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,418</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Net income attributable to Series 1 Convertible
    Preferred Stock</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">(34,106</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"><div style="-sec-ix-hidden: hidden-fact-39">-</div></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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common
    shares - 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">824,987</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">(3,492,096</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt">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: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Weighted average of common shares outstanding- Denominator for
    basic EPS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,387,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,995,349</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Effect of dilutive securities:</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-align: left; text-indent: -10pt; padding-left: 10pt">Common stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">978,978</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Common stock warrants</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">861,026</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"><div style="-sec-ix-hidden: hidden-fact-41">-</div></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; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Denominator for diluted EPS &#8211; adjusted
    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">23,227,964</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">20,995,349</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.17</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: -10pt; padding-left: 10pt">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.17</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_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 a compensation expense in the financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Compensation expense is
determined by reference to the fair value of an award on the date of grant and is recognized 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
(See Note 8).</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair Value of Financial Instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 and the carrying value of promissory notes to related parties approximate fair value based upon their interest rates,
which approximate current market interest rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 December 30, 2021, and 2020, 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Accounting Pronouncements</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In June 2016, the FASB
issued Accounting Standards Update No. 2016-13,&#160;as amended &#8220;Financial Instruments - Credit Losses (Topic 326)&#8221;&#160;
revises the&#160;methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The
effective date of Topic 326 for public companies that are considered smaller reporting companies as defined by the SEC as for fiscal
years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard
on January 1, 2023.While the Company is continuing to assess the potential effects of adopting the provisions of Topic 326, it does not
expect to have a material effect, if any, on its Consolidated Financial Statements, as this Topic does not cover operating leases receivables.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In March 2020, the FASB
issued guidance codified in ASU 2020-04 and ASU 2021-01, &#8220;Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference
Rate Reform on Financial Reporting,&#8221; which provides optional expedients for a limited period of time to ease the potential burden
in accounting for (or recognizing the effects of) reference rate reform on financial reporting. ASU 2020-04 provides optional expedients
and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain
criteria are met. The standard is effective for the Company as of March 12, 2020 through December 31, 2022. An entity can elect to apply
the amendments as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively
from a date within an interim period that includes or is subsequent to March 12, 2020, up to that date that the financial statements
are available to be issued. The Company is currently evaluating the optional expedients and exceptions provided by ASU 2020-04 to determine
the impact on its consolidated 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_DataCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 disclosure of accounting policies for data 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_DataCostsPolicyTextBlock</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>dtr: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_LessorAccountingPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 lessor accounting.</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_LessorAccountingPolicyTextBlock</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>dtr: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_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>dtr: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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>dtr-types: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://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 (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123372394&amp;loc=d3e18823-107790<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>dtr-types: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 470<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123465755&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>dtr-types: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=124432515&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 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&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>dtr-types: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=123594938&amp;loc=d3e13279-108611<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>dtr-types: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 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 2: 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>dtr-types: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=123427490&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=121826272&amp;loc=d3e32847-109319<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 19<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32840-109319<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 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL116659661-227067<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 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32280-109318<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 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&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>dtr-types: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=124258985&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> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919352-209981<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 3A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL117410129-209981<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 14<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL119206284-209981<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>dtr-types: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_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</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_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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 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 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 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=123577603&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>dtr-types: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=123372394&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=123372394&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>dtr-types: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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>dtr-types: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 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>dtr-types: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>dtr-types: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>37
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545985176808">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">57,602,269</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">32,171,255</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Allowance
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(27,703,278</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(22,138,541</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">29,898,991</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,032,714</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule of allowance for doubtful accounts</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Beginning
    balance</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">9,976,941</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,489,540</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">31,930,714</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accounts
    written off</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(34,924,803</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,769,114</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Ending
    balance</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">22,138,541</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><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=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise at cost</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">72,159,063</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">64,335,971</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    depreciation</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(29,505,431</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(19,162,357</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Impairment
    reserve</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(1,711,520</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(2,351,274</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,942,112</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">42,822,340</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_us-gaap_OperatingLeaseLeaseIncomeTableTextBlock', window );">Schedule of lease revenues and fees</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
  <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
  ended<br/>
  December 31,</span></td>
  <td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
</tr>
<tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    billings and accruals</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">158,844,724</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">128,870,481</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Provision
    for doubtful accounts</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(40,489,540</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(31,930,714</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Lease
    revenues and fees</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">118,355,184</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">96,939,767</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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_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=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock issuable upon exercise of warrants</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Options</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3,080,904</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,595,700</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock Warrants</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,112,488</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,523,917</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">10,896,017</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of basic and diluted earnings per share</a></td>
<td class="text"><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">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Numerator</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: -10pt; padding-left: 10pt">Net income/(loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,272,774</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">(339,896</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share
    dividends</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">(2,439,099</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">(2,438,988</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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">833,675</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,778,884</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Deemed dividend from exchange offer of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(713,212</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: -10pt; padding-left: 10pt">Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,418</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Net income attributable to Series 1 Convertible
    Preferred Stock</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">(34,106</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"><div style="-sec-ix-hidden: hidden-fact-39">-</div></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: -10pt; padding-left: 10pt">Net income/(loss) attributable to common
    shares - 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">824,987</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">(3,492,096</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt">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: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Weighted average of common shares outstanding- Denominator for
    basic EPS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,387,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,995,349</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Effect of dilutive securities:</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-align: left; text-indent: -10pt; padding-left: 10pt">Common stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">978,978</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Common stock warrants</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">861,026</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"><div style="-sec-ix-hidden: hidden-fact-41">-</div></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; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Denominator for diluted EPS &#8211; adjusted
    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">23,227,964</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">20,995,349</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.17</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: -10pt; padding-left: 10pt">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.17</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_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>dtr: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>dtr: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_OperatingLeaseLeaseIncomeTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 components of income 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 30<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919372-209981<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6A<br> -URI http://asc.fasb.org/extlink&amp;oid=124502072&amp;loc=SL77927221-108306<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_OperatingLeaseLeaseIncomeTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_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>dtr-types: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=124432515&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>dtr-types: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=124432515&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>dtr-types: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>38
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986174776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_LeasesAbstract', 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_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of the future minimum annual lease payments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 88%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2022</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">472,000</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2023</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">427,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2024</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">435,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2025</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">443,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">2026</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">456,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Thereafter</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">774,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">3,007,000</span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of balance sheet information related to leases</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Balance Sheet Classification</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2021</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2020</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 53%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Asset</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 22%; text-align: center"><span style="font-size: 10pt">Property and Equipment, net</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">1,534,512</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">1,673,432</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Asset</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt">Property and Equipment, net</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">18,818</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">27,106</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Total Lease Assets</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">1,553,330</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">1,700,538</span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Liability &#8211; current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Current Lease Liabilities</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">163,939</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">153,019</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Liability &#8211; current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Current Lease Liabilities</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">8,793</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">7,707</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Operating Lease Liability &#8211; net of current portion</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Long Term Lease Liabilities</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">1,761,558</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">1,925,498</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Finance Lease Liability &#8211;
    net of current portion</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt">Long Term Lease Liabilities</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">13,065</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">21,857</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Total Lease Liabilities</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">1,947,355</span></td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: black 4.5pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-size: 10pt">2,108,081</span></td>
    <td style="padding-bottom: 4pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><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=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Discount <br/> Rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Remaining<br/> Lease Term<br/> (in years)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Operating
    Leases</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">13.03</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Finance
    Leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">13.32</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock', window );">Schedule of supplemental cash flow information related to operating leases</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Year
    ended</span></td><td style="font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">December
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash
    payments for operating leases</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">400,771</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">221,433</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Cash
    payments for finance leases</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,184</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,049</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">New
    finance lease asset obtained in exchange for lease liabilities</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><div style="-sec-ix-hidden: hidden-fact-42"><span style="font-family: Times New Roman, Times, Serif">-</span></div></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4,033</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><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"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Operating<br/>
    Leases</b></span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">405,443</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">417,606</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">430,134</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">443,038</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">456,330</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2027
    and thereafter</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">773,594</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    undiscounted cash flows</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,926,145</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    interest</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(1,000,648</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Present
    value of lease liabilities</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,925,497</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_ScheduleOfUndiscountedFinanceLeaseLiabilities', window );">Schedule of undiscounted finance lease liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Finance<br/>
    Leases</b></span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif">$</td>
    <td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">11,184</span></td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">9,699</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4,782</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Total
    undiscounted cash flows</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">25,665</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    interest</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(3,807)</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Present
    value of lease liabilities</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif">$</td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">21,858</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_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>dtr: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>dtr: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>dtr: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>dtr-types: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_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LeasesAbstract</td>
</tr>
<tr>
<td style="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_LesseeOperatingLeaseLiabilityMaturityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</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 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=123408670&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_LesseeOperatingLeaseLiabilityMaturityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>dtr-types: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>39
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987791128">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>Estimated
    <br/> Useful Lives</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2021</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
    <br/> 2020</b></span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 63%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Furniture,
    fixtures and vehicle</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 12%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2-5 years</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">391,669</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">303,285</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Website,
    internal use software and data cost</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">16,186,179</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">12,489,441</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Computers
    and software</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3-7 years</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,281,975</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,121,914</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">18,859,823</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">13,914,640</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Less:
    accumulated depreciation and amortization</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(12,571,947</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">(9,703,482</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Right
    of use assets, net</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,553,330</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,700,538</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">7,841,206</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">5,911,696</span></td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_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>dtr-types: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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987800392">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Debt <br/> Principal</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Interest</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; text-indent: -9pt; padding-left: 9pt">2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">54,362</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">2024</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,750,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">&#8212;</div></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_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>dtr: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>41
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987718168">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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_LoanPayableDisclosureAbstract', window );"><strong>Loan Payable 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="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>December&#160;31,<br/>
    2021</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Required<br/>
    Covenant</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Actual
    <br/>
    Position</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Equity Book Value
    not less than</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">8,000,000</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">$</td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">16,143,619</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Liquidity greater than</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">1,500,000</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5,094,642</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Cash greater than</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">500,000</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5,094,642</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Consolidated Total Debt to Equity
    Book Value ratio not to exceed</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5.25</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">3.40</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_LoanPayableDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LoanPayableDisclosureAbstract</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_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&#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>dtr: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>42
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987666104">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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; width: 100%">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Warrants</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Expense</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Grant
    date fair value</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Grant
    Date</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Recorded</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Per&#160;Warrant</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">January
    31, 2021</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">73,595</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.84</span></td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">February
    29, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">76,318</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">March
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">63,010</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.58</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">April
    30, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">60,542</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.51</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">May
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">63,156</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.58</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">June
    30, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">68,228</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.71</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">55,658</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.39</span></td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">August
    31, 2021</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">62,301</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.56</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">320,000</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">522,808</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.63</span></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Warrants</b></span></td>
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Expense</b></span></td>
    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 10pt"><b>Valuation</b></span></td>
    <td><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b>Grant Date</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Granted</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Recorded</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Per&#160;Warrant</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-size: 10pt">January 31, 2020</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">16,503</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">0.41</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">February 29, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">18,727</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.47</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">March 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">8,769</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.22</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">April 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">25,412</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.64</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">May 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">33,388</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.83</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">June 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">36,681</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.92</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">July 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">29,587</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.74</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">August 31, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">46,744</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.17</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">September 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">43,229</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.08</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">October 31,2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">37,414</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.94</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">November 30, 2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">45,883</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.15</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">December 31, 2020</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">40,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">65,157</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.63</span></td>
    <td style="padding-bottom: 1.5pt">&#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="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">480,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">407,494</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.85</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</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_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">Schedule of outstanding stock warrants</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Exercise
    Price</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock&#160;Warrants Outstanding</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Preferred Stock&#160;Warrants Outstanding</span></td>
    <td>&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Weighted
    Average Remaining Contractual Life</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,055,184</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 23%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">160,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.34</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.40</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.54</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.62</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.68</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.69</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.74</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.76</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1.95</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.00</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.01</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.08</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.45</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.53</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.57</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.70</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.78</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.79</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.89</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.93</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2.97</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.09</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.17</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.19</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">3.27</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif">
    <td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1,250</span></td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">439</span></td>
    <td><sup>*</sup></td><td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"/>
    <td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif">
    <td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">439</span></td>
    <td>&#160;</td><td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td>&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_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>dtr: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>dtr-types: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>43
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987634584">
<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">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" 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 stock option</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</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">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,595,700</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">1.92</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"><div style="-sec-ix-hidden: hidden-fact-44">&#160;</div></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">2,491,026</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">626,238</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.52</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">74,482</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">Exercise</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(82,333</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.83</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">151,544</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Forfeited</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">(58,701</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">2.65</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">58,285</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; text-indent: -9pt; padding-left: 9pt">Outstanding at December 31, 2021</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">3,080,904</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">2.06</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">6.7</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,923,642</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,307,571</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.04</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,674,967</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,004,318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.72</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,542,361</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">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">860,465</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.38</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"><div style="-sec-ix-hidden: hidden-fact-46">&#160;</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,166</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.79</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">6,523</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">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(261,917</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.90</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">134,070</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at December 31, 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">2,595,700</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">1.92</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">7.60</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,491,026</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,730,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.90</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.82</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">1.967,071</div></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2021</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2020</b></span></td>
    <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Exercise price</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">2.52</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="vertical-align: bottom; width: 9%; text-align: right"><span style="font-size: 10pt">2.38</span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Expected life</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5 years</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">5 years</span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Expected volatility</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">91.2</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">76</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr>
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Dividend yield</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">0</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">0</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-size: 10pt">Risk-free interest rate</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">0.57%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">1.07% </span></td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_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>dtr-types: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_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 stock options, including, but not limited to: (a) expected term of share options and similar instruments, (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_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>44
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545994442152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of the benefit for income taxes from continuing operations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</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; text-indent: -9pt; padding-left: 9pt">Federal tax at statutory rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">852,198</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">67,862</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">State tax, net of federal tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(487,093</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,866</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">Permanent differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(259,967</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">126,301</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Change in statutory rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,168</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(69,835</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: 9pt">Change in valuation allowance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">614,112</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">522,738</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Other</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">6,892</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">(13,882</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; text-indent: -9pt; padding-left: 9pt">Expense for income taxes</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">785,310</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">663,050</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of deferred tax assets and deferred tax liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Deferred tax assets (liabilities):</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in">Equity based compensation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">479,956</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">368,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Allowance for doubtful accounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,847,189</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,527,000</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; text-indent: -9pt; padding-left: 0.25in">Fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,085,957</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">256,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Lease impairment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">423,022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">587,000</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; text-indent: -9pt; padding-left: 0.25in">Lease Liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">481,312</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">526,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Right of use asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(383,924</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(425,000</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Tax credit carryforward</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,394</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Federal loss carry-forwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,838,840</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,779,000</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; text-indent: -9pt; padding-left: 0.25in">State loss carry forward</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">343,914</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">161,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Other</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">(53,414</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">(6,000</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: -9pt; padding-left: 9pt">Gross deferred tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,923,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,805,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Valuation allowance</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">(12,418,498</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">(11,805,000</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; text-indent: -9pt; padding-left: 9pt">Net deferred tax liability</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">(495,166</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of income tax expense (benefits)</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current Income Tax:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt">Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%; padding-left: 9pt">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">290,144</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">663,050</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">Deferred Income Tax:</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; ">
    <td style="padding-left: 9pt">Federal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">495,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></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; padding-left: 9pt">Sate</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><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"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <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">785,310</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">663,050</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: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</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 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax 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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<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_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax 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://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 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<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_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>45
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545982877640">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Business (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</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_BusinessDetailsLineItems', window );"><strong>Business (Details) [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_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">100.00%<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_OwnershipAxis=fpay_FlexLendingLLCMember', window );">FlexLending, LLC [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_BusinessDetailsLineItems', window );"><strong>Business (Details) [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_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</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_BusinessDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BusinessDetailsLineItems</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_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>dtr-types: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_srt_OwnershipAxis=fpay_FlexLendingLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FlexLendingLLCMember</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>46
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545987873432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 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_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [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 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="nump">$ 34,924,803<span></span>
</td>
<td class="nump">$ 19,769,114<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_ProvisionForBadDebt', window );">Provision for bad debt</a></td>
<td class="nump">$ 40,489,540<span></span>
</td>
<td class="nump">31,930,714<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_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Intangible assets, terms</a></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_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization of intangible assets</a></td>
<td class="nump">$ 3,076<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_us-gaap_PaymentsForSoftware', window );">Capitalized software costs</a></td>
<td class="nump">2,816,939<span></span>
</td>
<td class="nump">2,365,612<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_us-gaap_CapitalizedContractCostAmortization', window );">Capitalized development costs</a></td>
<td class="nump">4,361<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_us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization', window );">Capitalized software amortization expense</a></td>
<td class="nump">2,317,626<span></span>
</td>
<td class="nump">2,102,983<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_us-gaap_InterestCostsCapitalizedAdjustment', window );">Capitalized data costs</a></td>
<td class="nump">884,160<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_CapitalizedDataCostsAmortizationExpense', window );">Capitalized data costs amortization expense</a></td>
<td class="nump">$ 86,717<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_LargestBenefitPercentage', window );">Largest benefit percentage</a></td>
<td class="nump">50.00%<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_LongtermDebtTypeAxis=fpay_CreditAgreementMember', window );">Credit Agreement [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_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [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 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="nump">$ 213,814<span></span>
</td>
<td class="nump">283,912<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>
</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_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [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 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="nump">$ 7,002<span></span>
</td>
<td class="nump">$ 21,885<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_CapitalizedDataCostsAmortizationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 capitalized data costs amortization expense.</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_CapitalizedDataCostsAmortizationExpense</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_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_LargestBenefitPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LargestBenefitPercentage</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>dtr: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_fpay_ProvisionForBadDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Provision for bad debt.</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_ProvisionForBadDebt</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_SummaryofSignificantAccountingPoliciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_SummaryofSignificantAccountingPoliciesDetailsLineItems</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_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element 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=123570139&amp;loc=d3e3602-108585<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 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<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 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<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_AmortizationOfIntangibleAssets</td>
</tr>
<tr>
<td style="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_CapitalizedComputerSoftwareAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For each balance sheet presented, the amount of accumulated amortization for 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://www.xbrl.org/2009/role/commonPracticeRef<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_CapitalizedComputerSoftwareAccumulatedAmortization</td>
</tr>
<tr>
<td style="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_CapitalizedContractCostAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 amortization expense for asset recognized from cost incurred to obtain or fulfill contract with customer.</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 340<br> -SubTopic 40<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123353750&amp;loc=SL49131252-203054<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_CapitalizedContractCostAmortization</td>
</tr>
<tr>
<td style="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_InterestCostsCapitalizedAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 interest costs capitalized disclosed as an adjusting item to interest costs incurred.</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_InterestCostsCapitalizedAdjustment</td>
</tr>
<tr>
<td style="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_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=123570139&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_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>
<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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546071928760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfAccountsReceivableAbstract', window );"><strong>Schedule of accounts receivable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableGross', window );">Accounts receivable</a></td>
<td class="nump">$ 57,602,269<span></span>
</td>
<td class="nump">$ 32,171,255<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">(27,703,278)<span></span>
</td>
<td class="num">(22,138,541)<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_us-gaap_AccountsReceivableNet', window );">Accounts receivable, net</a></td>
<td class="nump">$ 29,898,991<span></span>
</td>
<td class="nump">$ 10,032,714<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_fpay_ScheduleOfAccountsReceivableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfAccountsReceivableAbstract</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_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=124259787&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 954<br> -SubTopic 310<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123366838&amp;loc=d3e3073-115593<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/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>48
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545988593480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of allowance for doubtful accounts - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract', window );"><strong>Schedule of allowance for doubtful accounts [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Beginning balance</a></td>
<td class="nump">$ 22,138,541<span></span>
</td>
<td class="nump">$ 9,976,941<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_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision</a></td>
<td class="nump">40,489,540<span></span>
</td>
<td class="nump">31,930,714<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_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs', window );">Accounts written off</a></td>
<td class="num">(34,924,803)<span></span>
</td>
<td class="num">(19,769,114)<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_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Ending balance</a></td>
<td class="nump">$ 27,703,278<span></span>
</td>
<td class="nump">$ 22,138,541<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfAllowanceForDoubtfulAccountsAbstract</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_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=124255953&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=123577603&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=124255953&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=124255206&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=124255953&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=124255953&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=123367319&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>49
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986170120">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of net leased merchandise - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfNetLeasedMerchandiseAbstract', window );"><strong>Schedule of net leased merchandise [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeaseMerchandiseAtCost', window );">Lease merchandise at cost</a></td>
<td class="nump">$ 72,159,063<span></span>
</td>
<td class="nump">$ 64,335,971<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_AccumulatedDepreciation', window );">Accumulated depreciation</a></td>
<td class="num">(29,505,431)<span></span>
</td>
<td class="num">(19,162,357)<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">(1,711,520)<span></span>
</td>
<td class="num">(2,351,274)<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_LeaseMerchandiseNet', window );">Lease merchandise, net</a></td>
<td class="nump">$ 40,942,112<span></span>
</td>
<td class="nump">$ 42,822,340<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AccumulatedDepreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated depreciation.</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_AccumulatedDepreciation</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_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_fpay_LeaseMerchandiseAtCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_LeaseMerchandiseAtCost</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_LeaseMerchandiseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_LeaseMerchandiseNet</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_ScheduleOfNetLeasedMerchandiseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfNetLeasedMerchandiseAbstract</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>50
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546071803496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of lease revenues and fees - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfLeaseRevenuesAndFeesAbstract', window );"><strong>Schedule of lease revenues and fees [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestAndFeeIncomeLoansAndLeases', window );">Lease billings and accruals</a></td>
<td class="nump">$ 158,844,724<span></span>
</td>
<td class="nump">$ 128,870,481<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_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Provision for doubtful accounts</a></td>
<td class="num">(40,489,540)<span></span>
</td>
<td class="num">(31,930,714)<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_LeaseRevenuesAndFees', window );">Lease revenues and fees</a></td>
<td class="nump">$ 118,355,184<span></span>
</td>
<td class="nump">$ 96,939,767<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseRevenuesAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LeaseRevenuesAndFees</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_ScheduleOfLeaseRevenuesAndFeesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfLeaseRevenuesAndFeesAbstract</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_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</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 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<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_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="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_InterestAndFeeIncomeLoansAndLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases.</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 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.1)<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_InterestAndFeeIncomeLoansAndLeases</td>
</tr>
<tr>
<td style="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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986629464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of earnings per share - shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 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_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 custom" 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">11,523,917<span></span>
</td>
<td class="nump">10,896,017<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=fpay_CommonStockOptionsMember', 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 custom" 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">3,080,904<span></span>
</td>
<td class="nump">2,595,700<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 custom" 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">2,255,184<span></span>
</td>
<td class="nump">2,112,488<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 custom" 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">225,231<span></span>
</td>
<td class="nump">225,231<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 custom" 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">5,845,695<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 custom" 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">116,903<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=124432515&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=fpay_CommonStockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_CommonStockOptionsMember</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>52
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986579592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NumeratorAbstract', window );"><strong>Numerator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NetIncomeloss', window );">Net income/(loss)</a></td>
<td class="nump">$ 3,272,774<span></span>
</td>
<td class="num">$ (339,896)<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_ConvertibleSeries2PreferredShareDividends', window );">Convertible Series 2 Preferred Share dividends</a></td>
<td class="num">(2,439,099)<span></span>
</td>
<td class="num">(2,438,988)<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_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock', window );">Net income/(loss) attributable to common and Series 1 Convertible Preferred Stock</a></td>
<td class="nump">833,675<span></span>
</td>
<td class="num">(2,778,884)<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_DeemedDividendFromExchangeWarrants', window );">Deemed dividend from exchange offer of warrants</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(713,212)<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_us-gaap_OtherPreferredStockDividendsAndAdjustments', window );">Convertible Series 2 Preferred Share dividends attributable to Series 1 Convertible Preferred Stock</a></td>
<td class="nump">25,418<span></span>
</td>
<td class="text"> <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_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net income attributable to Series 1 Convertible Preferred Stock</a></td>
<td class="num">(34,106)<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_NumeratorForBasicAndDilutedEPS', window );">Net income/(loss) attributable to common shares - Numerator for basic and diluted EPS</a></td>
<td class="nump">$ 824,987<span></span>
</td>
<td class="num">$ (3,492,096)<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_DenominatorAbstract', window );"><strong>Denominator</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_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib', window );">Weighted average of common shares outstanding- Denominator for basic EPS (in Shares)</a></td>
<td class="nump">21,387,960<span></span>
</td>
<td class="nump">20,995,349<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_CommonStockOptionsinShares', window );">Common stock options (in Shares)</a></td>
<td class="nump">978,978<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_CommonStockWarrantsinShares', window );">Common stock warrants (in Shares)</a></td>
<td class="nump">861,026<span></span>
</td>
<td class="text"> <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_DenominatorForBasicAndDilutedEPSWeightedAverageShares', window );">Denominator for diluted EPS &#8211; adjusted weighted average shares (in Shares)</a></td>
<td class="nump">23,227,964<span></span>
</td>
<td class="nump">20,995,349<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_us-gaap_EarningsPerShareBasic', window );">Basic EPS (in Dollars per share)</a></td>
<td class="nump">$ 0.04<span></span>
</td>
<td class="num">$ (0.17)<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_us-gaap_EarningsPerShareDiluted', window );">Diluted EPS (in Dollars per share)</a></td>
<td class="nump">$ 0.04<span></span>
</td>
<td class="num">$ (0.17)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CommonStockOptionsinShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock 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_CommonStockOptionsinShares</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_CommonStockWarrantsinShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock 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_CommonStockWarrantsinShares</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_ConvertibleSeries2PreferredShareDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Convertible Series 2 Preferred Share dividends

..</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_ConvertibleSeries2PreferredShareDividends</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_DeemedDividendFromExchangeWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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_DeemedDividendFromExchangeWarrants</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_DenominatorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DenominatorAbstract</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_DenominatorForBasicAndDilutedEPSWeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DenominatorForBasicAndDilutedEPSWeightedAverageShares</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_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 );">- 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_NetIncomeloss</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_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net income/(loss) attributable to common and series 1 convertible preferred 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_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock</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_NumeratorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NumeratorAbstract</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_NumeratorForBasicAndDilutedEPS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NumeratorForBasicAndDilutedEPS</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_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 of common shares issuable upon conversion of outstanding series 1 convertible preferred 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_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib</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_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 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<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=124431687&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 10<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1448-109256<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<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 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: 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=125511455&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 9: 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=125512782&amp;loc=d3e4984-109258<br><br>Reference 10: 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 11: 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=125512782&amp;loc=d3e3842-109258<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 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<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 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<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=123367319&amp;loc=SL114868664-224227<br><br>Reference 15: 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=125511455&amp;loc=d3e1252-109256<br><br>Reference 16: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 17: 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>dtr-types: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=125512782&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=124431687&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=125512782&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=125511455&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=124431687&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=124431687&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=124431687&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=125511455&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 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: 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 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=124432515&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 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 13: 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=124431687&amp;loc=d3e22694-107794<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 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 16: 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=123367319&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>dtr-types: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_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 tax of income (loss) from continuing operations including 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 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://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=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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=123359005&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 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 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=123359005&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<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=123454820&amp;loc=SL4569616-111683<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123359005&amp;loc=d3e8924-108599<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 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 20: 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=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: 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=123596393&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_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="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=125511455&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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546083936680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>USD ($) </div>
<div>m&#178;</div>
</th>
<th class="th">
<div>Sep. 30, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</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_us-gaap_LeasesAbstract', window );"><strong>Leases [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>
<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_OperatingLeasesRentExpenseMonthlyRent', window );">Monthly rent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,300<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_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">&#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_us-gaap_AreaOfLand', window );">Area of land (in Square Meters) | m&#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>
</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="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>
</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_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>
</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_us-gaap_PaymentsForRent', window );">Monthly rent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,900<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_OperatingLeasesRentExpense', window );">Rental expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 679,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 688,000<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_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="nump">$ 401,463<span></span>
</td>
<td class="nump">$ 433,654<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<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_OperatingLeasesRentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.</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_OperatingLeasesRentExpense</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_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>dtr-types: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>dtr-types: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_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LeasesAbstract</td>
</tr>
<tr>
<td style="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=123414884&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=123408670&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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 payments to lessor's for use of assets under operating leases.</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> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_PaymentsForRent</td>
</tr>
<tr>
<td style="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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545983039576">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of the future minimum annual lease payments<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract', window );"><strong>Schedule of the future minimum annual lease payments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2022</a></td>
<td class="nump">$ 472,000<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_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2023</a></td>
<td class="nump">427,000<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_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2024</a></td>
<td class="nump">435,000<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_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">2025</a></td>
<td class="nump">443,000<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_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">2026</a></td>
<td class="nump">456,000<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_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter', window );">Thereafter</a></td>
<td class="nump">774,000<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_LesseeOperatingLeaseLiabilityPaymentsTotal', window );">Total</a></td>
<td class="nump">$ 3,007,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter</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_LesseeOperatingLeaseLiabilityPaymentsTotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Lessee Operating Lease Liability Payments.</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_LesseeOperatingLeaseLiabilityPaymentsTotal</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_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract</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_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=123408670&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_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=123408670&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=123408670&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=123408670&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=123408670&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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986725608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details) - Schedule of balance sheet information related to leases - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TotalLeaseAssets', window );">Total Lease Assets</a></td>
<td class="nump">$ 1,553,330<span></span>
</td>
<td class="nump">$ 1,700,538<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 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">$ 1,947,355<span></span>
</td>
<td class="nump">2,108,081<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_CurrentLeaseLiabilitiesMember', window );">Current Lease Liabilities [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_LiabilitiesAbstract', window );"><strong>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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_BalanceSheetClassificationTwo', window );">Balance Sheet Classification, Operating Lease Liability - current portion</a></td>
<td class="text">Current Lease Liabilities<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_OperatingLeaseLiabilityCurrentPortion', window );">Operating Lease Liability - current portion</a></td>
<td class="nump">$ 163,939<span></span>
</td>
<td class="nump">153,019<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_BalanceSheetClassificationThree', window );">Balance Sheet Classification, Finance Lease Liability - current portion</a></td>
<td class="text">Current Lease Liabilities<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_FinanceLeaseLiabilityCurrentPortion', window );">Finance Lease Liability - current portion</a></td>
<td class="nump">$ 8,793<span></span>
</td>
<td class="nump">7,707<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_LongTermLeaseLiabilitiesMember', window );">Long Term Lease Liabilities [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_LiabilitiesAbstract', window );"><strong>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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_BalanceSheetClassificationFour', window );">Balance Sheet Classification, Operating Lease Liability - net of current portion</a></td>
<td class="text">Long Term Lease Liabilities<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_us-gaap_OtherLongTermDebtNoncurrent', window );">Operating Lease Liability - net of current portion</a></td>
<td class="nump">$ 1,761,558<span></span>
</td>
<td class="nump">1,925,498<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_BalanceSheetClassificationsFive', window );">Balance Sheet Classification, Finance Lease Liability - net of current portion</a></td>
<td class="text">Long Term Lease Liabilities<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_FinanceLeaseLiabilityNetOfCurrentPortion', window );">Finance Lease Liability - net of current portion</a></td>
<td class="nump">$ 13,065<span></span>
</td>
<td class="nump">21,857<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_FairValueByAssetClassAxis=us-gaap_PropertyPlantAndEquipmentMember', window );">Property and Equipment, net [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_AssetsAbstract', window );"><strong>Assets</strong></a></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_BalanceSheetClassification', window );">Balance Sheet Classification, Operating Lease Asset</a></td>
<td class="text">Property and Equipment, net<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_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating Lease Asset</a></td>
<td class="nump">$ 1,534,512<span></span>
</td>
<td class="nump">1,673,432<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_BalanceSheetClassificationOne', window );">Balance Sheet Classification, Finance Lease Asset</a></td>
<td class="text">Property and Equipment, net<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_us-gaap_FinanceLeaseRightOfUseAsset', window );">Finance Lease Asset</a></td>
<td class="nump">$ 18,818<span></span>
</td>
<td class="nump">$ 27,106<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BalanceSheetClassification">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance sheet classification.</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_BalanceSheetClassification</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_BalanceSheetClassificationFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance sheet classification four.</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_BalanceSheetClassificationFour</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_BalanceSheetClassificationOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance sheet classification one.</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_BalanceSheetClassificationOne</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_BalanceSheetClassificationThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance sheet classification three.</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_BalanceSheetClassificationThree</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_BalanceSheetClassificationTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance sheet classification two.</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_BalanceSheetClassificationTwo</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_BalanceSheetClassificationsFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance sheet classification five.</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_BalanceSheetClassificationsFive</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_FinanceLeaseLiabilityCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_FinanceLeaseLiabilityCurrentPortion</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_FinanceLeaseLiabilityNetOfCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_FinanceLeaseLiabilityNetOfCurrentPortion</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_OperatingLeaseLiabilityCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current.</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_OperatingLeaseLiabilityCurrentPortion</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_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_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=123391704&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_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=123391704&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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=fpay_CurrentLeaseLiabilitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CurrentLeaseLiabilitiesMember</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_LongTermLeaseLiabilitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LongTermLeaseLiabilitiesMember</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_FairValueByAssetClassAxis=us-gaap_PropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FairValueByAssetClassAxis=us-gaap_PropertyPlantAndEquipmentMember</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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545985165176">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</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_fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems', window );"><strong>Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term [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_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted Average Discount Rate</a></td>
<td class="nump">13.03%<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_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted Average Remaining Lease Term (in years)</a></td>
<td class="text">7 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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems', window );"><strong>Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term [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_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted Average Discount Rate</a></td>
<td class="nump">13.32%<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_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted Average Remaining Lease Term (in years)</a></td>
<td class="text">2 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems</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_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=123408670&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=123414884&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>dtr-types: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=123414884&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=123408670&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>57
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986573112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details) - Schedule of supplemental cash flow information related to operating leases - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract', window );"><strong>Schedule of supplemental cash flow information related to operating leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Cash payments for operating leases</a></td>
<td class="nump">$ 400,771<span></span>
</td>
<td class="nump">$ 221,433<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">11,184<span></span>
</td>
<td class="nump">11,049<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_us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability', window );">New finance lease asset obtained in exchange for lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 4,033<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_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract</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=123391704&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=123408670&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=123414884&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=123408670&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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545988621368">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of undiscounted operating lease liabilities<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract', window );"><strong>Schedule of undiscounted operating lease liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears', window );">2022</a></td>
<td class="nump">$ 405,443<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_OperatingLeaseFutureMinimumPaymentsDueInThreeYears', window );">2023</a></td>
<td class="nump">417,606<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_OperatingLeaseFutureMinimumPaymentsDueInFourYears', window );">2024</a></td>
<td class="nump">430,134<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_OperatingLeaseFutureMinimumPaymentsDueInFiveYears', window );">2025</a></td>
<td class="nump">443,038<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_OperatingLeaseFutureMinimumPaymentsDueInSixYears', window );">2026</a></td>
<td class="nump">456,330<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_OperatingLeaseFutureMinimumPaymentsDueThereafter', window );">2027 and thereafter</a></td>
<td class="nump">773,594<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_OperatingLeaseFutureMinimumPaymentsDue', window );">Total undiscounted cash flows</a></td>
<td class="nump">2,926,145<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_Interest', window );">Less: interest</a></td>
<td class="num">(1,000,648)<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_us-gaap_OperatingLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">$ 1,925,497<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_Interest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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.</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_Interest</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_OperatingLeaseFutureMinimumPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OperatingLeaseFutureMinimumPaymentsDue</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_OperatingLeaseFutureMinimumPaymentsDueInFiveYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OperatingLeaseFutureMinimumPaymentsDueInFiveYears</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_OperatingLeaseFutureMinimumPaymentsDueInFourYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OperatingLeaseFutureMinimumPaymentsDueInFourYears</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_OperatingLeaseFutureMinimumPaymentsDueInSixYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OperatingLeaseFutureMinimumPaymentsDueInSixYears</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_OperatingLeaseFutureMinimumPaymentsDueInThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OperatingLeaseFutureMinimumPaymentsDueInThreeYears</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_OperatingLeaseFutureMinimumPaymentsDueInTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OperatingLeaseFutureMinimumPaymentsDueInTwoYears</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_OperatingLeaseFutureMinimumPaymentsDueThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OperatingLeaseFutureMinimumPaymentsDueThereafter</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_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract</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_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=123391704&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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986577832">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of undiscounted finance lease liabilities - Finance Leases [Member]<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems', window );"><strong>Leases (Details) - Schedule of undiscounted finance lease liabilities [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2022</a></td>
<td class="nump">$ 11,184<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_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2023</a></td>
<td class="nump">9,699<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_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2024</a></td>
<td class="nump">4,782<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">25,665<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">(3,807)<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_us-gaap_OperatingLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">$ 21,858<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems</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_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_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=123408670&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=123408670&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=123408670&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=123391704&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_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>60
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546071770872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization expense</a></td>
<td class="nump">$ 2,872,826<span></span>
</td>
<td class="nump">$ 2,268,211<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_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=123359005&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=123570139&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>
<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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545982855864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of property and equipment - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 18,859,823<span></span>
</td>
<td class="nump">$ 13,914,640<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_us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation', window );">Property plant and equipment other accumulated depreciation</a></td>
<td class="num">(12,571,947)<span></span>
</td>
<td class="num">(9,703,482)<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_us-gaap_AssetsNet', window );">Right of use assets, net</a></td>
<td class="nump">1,553,330<span></span>
</td>
<td class="nump">1,700,538<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_us-gaap_PropertyPlantAndEquipmentOtherNet', window );">Property and equipment, net</a></td>
<td class="nump">7,841,206<span></span>
</td>
<td class="nump">5,911,696<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 custom" 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">$ 391,669<span></span>
</td>
<td class="nump">303,285<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, internal use software and data cost [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 custom" 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="ro">
<td class="pl custom" 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">$ 16,186,179<span></span>
</td>
<td class="nump">12,489,441<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 custom" 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">$ 2,281,975<span></span>
</td>
<td class="nump">$ 1,121,914<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 custom" 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 custom" 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 custom" 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 custom" 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_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_PropertyPlantAndEquipmentOtherAccumulatedDepreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 of long-lived, physical assets used to produce goods and services and not intended for resale, classified as 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;">us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation</td>
</tr>
<tr>
<td style="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_PropertyPlantAndEquipmentOtherNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as 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;">us-gaap_PropertyPlantAndEquipmentOtherNet</td>
</tr>
<tr>
<td style="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>62
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545982962488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes-Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 30, 2022</div></th>
<th class="th"><div>Mar. 22, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jan. 25, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesDetailsLineItems', window );"><strong>Promissory Notes-Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PrincipalAccruedUnpaidInterestoutstanding', window );">Principal accrued unpaid interestoutstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,011,439<span></span>
</td>
<td class="nump">$ 1,015,510<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_us-gaap_InterestExpenseRelatedParty', window );">Interests paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">148,011<span></span>
</td>
<td class="nump">165,280<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_us-gaap_InterestExpenseDebtExcludingAmortization', window );">Interests expensed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 143,940<span></span>
</td>
<td class="nump">165,409<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">This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased
the credit commitment from $3,750,000 to $11,000,000.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</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_DebtInstrumentMaturityTerm', window );">Maturity term</a></td>
<td class="text">the Company is finalizing
an amendment to the 122 Partner Note to extend the maturity date for one more year.<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_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>
</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_PromissoryNotesRelatedPartiesDetailsLineItems', window );"><strong>Promissory Notes-Related Parties (Details) [Line Items]</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="re">
<td class="pl custom" 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="nump">$ 1,000,000<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_BearInterestRate', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<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_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>
</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_PromissoryNotesRelatedPartiesDetailsLineItems', window );"><strong>Promissory Notes-Related Parties (Details) [Line Items]</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="re">
<td class="pl custom" 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">$ 3,750,000<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_BearInterestRate', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PrincipalAccruedUnpaidInterestoutstanding', window );">Principal accrued unpaid interestoutstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,792,923<span></span>
</td>
<td class="nump">3,808,312<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_us-gaap_InterestExpenseRelatedParty', window );">Interests paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">555,749<span></span>
</td>
<td class="nump">619,961<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_us-gaap_InterestExpenseDebtExcludingAmortization', window );">Interests expensed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 540,360<span></span>
</td>
<td class="nump">$ 620,581<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>dtr: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_DebtInstrumentMaturityTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DebtInstrumentMaturityTerm</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_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_PrincipalAccruedUnpaidInterestoutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal accrued unpaid interestoutstanding.</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_PrincipalAccruedUnpaidInterestoutstanding</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_PromissoryNotesRelatedPartiesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PromissoryNotesRelatedPartiesDetailsLineItems</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_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://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 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429444&amp;loc=SL124452920-239629<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<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_InterestExpenseDebtExcludingAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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, excluding 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>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69E<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495743-112612<br><br>Reference 2: 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 1F<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69F<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495745-112612<br><br>Reference 4: 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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&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_InterestExpenseDebtExcludingAmortization</td>
</tr>
<tr>
<td style="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_InterestExpenseRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 interest expense incurred on a debt or other obligation to related party.</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_InterestExpenseRelatedParty</td>
</tr>
<tr>
<td style="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_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_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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545990099912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodTwoMember', window );">2022 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems', window );"><strong>Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="nump">$ 1,000,000<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_us-gaap_DebtInstrumentPeriodicPaymentInterest', window );">Interest</a></td>
<td class="nump">54,362<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_DebtInstrumentRedemptionPeriodFourMember', window );">2024 [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_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems', window );"><strong>Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes [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_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="nump">3,750,000<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_us-gaap_DebtInstrumentPeriodicPaymentInterest', window );">Interest</a></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_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems</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_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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DebtInstrumentRedemptionPeriodFourMember</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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986782888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jan. 29, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Mar. 06, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnamortizedDebtIssuanceExpense', window );">Unamortized issuance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 413,076<span></span>
</td>
<td class="nump">$ 61,617<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>
</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_LoanPayableUnderCreditAgreementDetailsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) [Line Items]</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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherBorrowings', window );">Borrow from lender</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">$ 57,500,000<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_us-gaap_LineOfCreditFacilityDescription', window );">Description of credit facility</a></td>
<td class="text">This Amendment extended the Commitment Termination Date to April 1, 2024, amended
other covenant requirements, partially removed indebtedness covenants and amended eligibility rules.<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_us-gaap_DebtInstrumentInterestRateDuringPeriod', window );">Interest rate</a></td>
<td class="nump">11.00%<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="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="nump">11.25%<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Credity availability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,268,566<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_InterestExpenses', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,323,830<span></span>
</td>
<td class="nump">3,192,019<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_OutstandingBalanceUnderCreditAgreement', window );">Outstanding balance under credit agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50,475,000<span></span>
</td>
<td class="nump">$ 37,195,696<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>dtr: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_InterestExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_InterestExpenses</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_LoanPayableUnderCreditAgreementDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LoanPayableUnderCreditAgreementDetailsLineItems</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_OutstandingBalanceUnderCreditAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 under 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_OutstandingBalanceUnderCreditAgreement</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_DebtInstrumentInterestRateDuringPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 average effective interest rate 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://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=124435984&amp;loc=d3e28551-108399<br><br>Reference 2: 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 1F<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<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 210.5-02.22(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_DebtInstrumentInterestRateDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_DebtInstrumentPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 including both interest and principal payments.</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><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<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_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="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_OtherBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by 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 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.13,16)<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<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_OtherBorrowings</td>
</tr>
<tr>
<td style="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_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>65
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545982948888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=fpay_RequiredCovenantMember', window );">Required Covenant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_EquityBookValueNotLessThan', window );">Equity Book Value not less than</a></td>
<td class="nump">$ 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_LiquidityGreaterThanAmount', window );">Liquidity 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_us-gaap_Cash', window );">Cash greater than</a></td>
<td class="nump">$ 500,000<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_us-gaap_DebtInstrumentConvertibleConversionRatio1', window );">Consolidated Total Debt to Equity Book Value ratio not to exceed</a></td>
<td class="nump">5.25<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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results [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">$ 16,143,619<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_LiquidityGreaterThanAmount', window );">Liquidity greater than</a></td>
<td class="nump">5,094,642<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_us-gaap_Cash', window );">Cash greater than</a></td>
<td class="nump">$ 5,094,642<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_us-gaap_DebtInstrumentConvertibleConversionRatio1', window );">Consolidated Total Debt to Equity Book Value ratio not to exceed</a></td>
<td class="nump">3.4<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<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_LiquidityGreaterThanAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Liquidity greater.</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_LiquidityGreaterThanAmount</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_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems</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_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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. 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://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=118262064&amp;loc=SL116631418-115840<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 45<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=118262064&amp;loc=SL116631419-115840<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_Cash</td>
</tr>
<tr>
<td style="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_DebtInstrumentConvertibleConversionRatio1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount.</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 1B<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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 7<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21521-112644<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 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21506-112644<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 210.5-02.22(a)(5))<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 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&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_DebtInstrumentConvertibleConversionRatio1</td>
</tr>
<tr>
<td style="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:pureItemType</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>66
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545989225992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2018</div></th>
<th class="th"><div>Jun. 30, 2016</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ValuationExpenses', window );">Valuation expenses (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 407,494<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_WeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.85<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_WarrantConvertibleIntoCommonStock', window );">Warrant 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>
</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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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="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_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="nump">1,055,184<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 (in Dollars per share)</a></td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.25<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">The warrants are exercisable at $1.25
per share of common stock and expire on September 28, 2023.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ProceedsFromIssuancesOfWarrants', window );">Issuance of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ValuationExpenses', window );">Valuation expenses (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 522,808<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_WeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.63<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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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="re">
<td class="pl custom" 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>
</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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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="re">
<td class="pl custom" 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 (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 23<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_ConvertiblePreferredStockTermOfConversionDescription', 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">The
Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles the
holder to one vote at all stockholder meetings.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CommonStockShareAuthorized', window );">Common stock, share authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CommonStockParOrStatedPerShareValue', window );">Common stock par or stated per share value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<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_ConsultingAgreementMember', window );">Consulting 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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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="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_WarrantExercisePrice', window );">Warrant exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.6<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_WarrantsExpirationPeriod', window );">Warrants expiration period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">4 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_fpay_AgreementAxis=fpay_ConsultingAgreementMember', window );">Consulting Agreement [Member] | 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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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="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_WarrantExercisePrice', window );">Warrant exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.25<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_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">The warrants are immediately exercisable and expire following the close of business
on June 30, 2023.<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">As
part of a consulting agreement with XLR8 Capital Partners LLC (the &#8220;Consulting Agreement&#8221;), an entity of which the Company&#8217;s
Chairman is manager, the Company agreed to issue 40,000 warrants to XLR8 Capital Partners LLC 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.<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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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_us-gaap_PreferredStockConversionBasis', window );">Preferred stock conversion basis, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">As
of December 31, 2021, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#8217;s common
stock, subject to certain anti-dilution rights.<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_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">As
of December 31, 2021, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.&#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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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_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>
</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>
</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_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</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="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_PreferredStockDesignated', window );">Preferred stock, designated</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000<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_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>
</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_us-gaap_ProceedsFromIssuanceOrSaleOfEquity', window );">Proceeds from sale of stock (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<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_AdditionalConvertiblePreferredStockSharesIssuedUponConversion', window );">Additional sale of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,952<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_AdditionalProceedsFromIssuanceOrSaleOfEquity', window );">Gross proceeds (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,950,000<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_PreferredStockStatedValuePerShare', window );">Preferred shares sold per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000<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_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>
</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_us-gaap_CumulativeDividends', window );">Cumulative accrued dividends (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,271,173<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_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="nump">266<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_DescriptionOfWarrantsExpiration', window );">Description of warrants expiration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">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.&#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_CapitalStructureDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CapitalStructureDetailsLineItems</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_CommonStockParOrStatedPerShareValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock par or stated per share value.</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_CommonStockParOrStatedPerShareValue</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>dtr: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_CommonStockShareAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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.</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_CommonStockShareAuthorized</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_ConvertiblePreferredStockTermOfConversionDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ConvertiblePreferredStockTermOfConversionDescription</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_PreferredStockDesignated">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 designated.</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_PreferredStockDesignated</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_PreferredStockStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Preferred stock stated value per share.</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_PreferredStockStatedValuePerShare</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>dtr: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_ProceedsFromIssuancesOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Proceeds From Issuance 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_ProceedsFromIssuancesOfWarrants</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_WarrantConvertibleIntoCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Convertible 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_WarrantConvertibleIntoCommonStock</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_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>dtr: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_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_fpay_WarrantsExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_WarrantsExpirationPeriod</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_WeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 grant date fair value.</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_WeightedAverageGrantDateFairValue</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>dtr: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_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=123467817&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>dtr-types: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_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=123431023&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=123431023&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=123431023&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=123467817&amp;loc=d3e21475-112644<br><br>Reference 4: 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 16<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496180-112644<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> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&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>Description of conversion terms for preferred 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 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&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=123467817&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=123467817&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=123467817&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_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://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 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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 210.5-02.22(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>dtr-types: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_PreferredStockConversionBasis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Describe the conversion features of preferred stock if preferred stock is convertible. That is, shares of preferred stock into which another convertible security was converted, or shares of preferred stock into which another class of preferred stock was 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 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockConversionBasis</td>
</tr>
<tr>
<td style="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_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><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 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<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_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>dtr-types: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_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=123570139&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_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_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_fpay_AgreementAxis=fpay_ConsultingAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ConsultingAgreementMember</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545982300552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details) - Schedule of weighted average valuation - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 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_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">320,000<span></span>
</td>
<td class="nump">480,000<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">$ 522,808<span></span>
</td>
<td class="nump">$ 407,494<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.63<span></span>
</td>
<td class="nump">$ 0.85<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] | January 31, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 73,595<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.84<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] | February 29, 2021 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 76,318<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.91<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] | March 31, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 63,010<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.58<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] | April 30, 2021 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 60,542<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.51<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] | May 31, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 63,156<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.58<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] | June 30, 2021 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 68,228<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.71<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] | July 31, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 55,658<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.39<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] | August 31, 2021 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="nump">$ 62,301<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="nump">$ 1.56<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] | January 31, 2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,503<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</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_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | February 29, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</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="text">&#160;<span></span>
</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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</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_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | March 31, 2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,769<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</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_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | April 30, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</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="text">&#160;<span></span>
</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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</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_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | May 31, 2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33,388<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</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_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | June 30, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</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="text">&#160;<span></span>
</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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.92<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] | July 31, 2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 29,587<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.74<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] | August 31, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</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="text">&#160;<span></span>
</td>
<td class="nump">$ 46,744<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.17<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] | September 30, 2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 43,229<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.08<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] | October 31,2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</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="text">&#160;<span></span>
</td>
<td class="nump">$ 37,414<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.94<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] | November 30, 2020 [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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<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_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 45,883<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.15<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] | December 31, 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_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems', window );"><strong>Capital Structure (Details) - Schedule of weighted average valuation [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 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</a></td>
<td class="text">&#160;<span></span>
</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="text">&#160;<span></span>
</td>
<td class="nump">$ 65,157<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_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Grant date fair value Per Warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.63<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems</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_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_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=123467817&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>dtr-types: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_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_AwardTypeAxis=fpay_JanuaryThirtyFirstTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_JanuaryThirtyFirstTwentyTwentyOneMember</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_AwardTypeAxis=fpay_FebruaryTwentyNineTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_FebruaryTwentyNineTwentyTwentyOneMember</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_AwardTypeAxis=fpay_MarchThirtyOneTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_MarchThirtyOneTwentyTwentyOneMember</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_AwardTypeAxis=fpay_AprilThirtyTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_AprilThirtyTwentyTwentyOneMember</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_AwardTypeAxis=fpay_MayThirtyFirstTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_MayThirtyFirstTwentyTwentyOneMember</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_AwardTypeAxis=fpay_JuneThirtyTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_JuneThirtyTwentyTwentyOneMember</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_AwardTypeAxis=fpay_JulyThirtyFirstTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_JulyThirtyFirstTwentyTwentyOneMember</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_AwardTypeAxis=fpay_AugustThirtyFirstTwentyTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_AugustThirtyFirstTwentyTwentyOneMember</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_AwardTypeAxis=fpay_JanuaryThirtyFirstTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_JanuaryThirtyFirstTwentyTwentyMember</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_AwardTypeAxis=fpay_FebruaryTwentyNineTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_FebruaryTwentyNineTwentyTwentyMember</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_AwardTypeAxis=fpay_MarchThirtyOneTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_MarchThirtyOneTwentyTwentyMember</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_AwardTypeAxis=fpay_AprilThirtyTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_AprilThirtyTwentyTwentyMember</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_AwardTypeAxis=fpay_MayThirtyFirstTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_MayThirtyFirstTwentyTwentyMember</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_AwardTypeAxis=fpay_JuneThirtyTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_JuneThirtyTwentyTwentyMember</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_AwardTypeAxis=fpay_JulyThirtyFirstTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_JulyThirtyFirstTwentyTwentyMember</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_AwardTypeAxis=fpay_AugustThirtyFirstTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_AugustThirtyFirstTwentyTwentyMember</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_AwardTypeAxis=fpay_SeptemberThirtyTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_SeptemberThirtyTwentyTwentyMember</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_AwardTypeAxis=fpay_OctoberThirtyFirstTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_OctoberThirtyFirstTwentyTwentyMember</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_AwardTypeAxis=fpay_NovemberThirtyTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_NovemberThirtyTwentyTwentyMember</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_AwardTypeAxis=fpay_DecemberThirtyFirstTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=fpay_DecemberThirtyFirstTwentyTwentyMember</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>68
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545981985576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details) - Schedule of outstanding stock warrants - Warrant [Member]<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Dec. 31, 2021 </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 custom" 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">2,255,184<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_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 1.25 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.25<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_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">1,055,184<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 custom" 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 (in Dollars per share) | $ / 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 custom" 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">160,000<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">1 year<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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.34<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_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">1 year<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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.4<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_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">1 year<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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.54<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_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">1 year<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 1.62 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.62<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_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">1 year<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 1.68 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.68<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_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 1.69 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.69<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_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">1 year<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 custom" 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 (in Dollars per share) | $ / 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 custom" 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">1 year<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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.76<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_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">1 year<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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.91<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_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">1 year<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 1.95 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.95<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_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 2.00 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2<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_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">1 year<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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.01<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_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">1 year<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 2.08 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.08<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_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 2.45 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.45<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_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">1 year<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 custom" 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 (in Dollars per share) | $ / 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 custom" 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">1 year<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 2.57 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.57<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_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 2.70 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.7<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_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">4 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 custom" 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 (in Dollars per share) | $ / 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 custom" 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">1 year<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 2.79 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.79<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_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">4 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 2.89 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.89<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_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">4 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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.93<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_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">1 year<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 2.97 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 2.97<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_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">4 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 3.09 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 3.09<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_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">4 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 3.17 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 3.17<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_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">4 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 3.89 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 3.19<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_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">4 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 3.27 [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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 3.27<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_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">4 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="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 custom" 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 (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1,250<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">1 year<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 December 31, 2021, 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=123467817&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>dtr-types: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_OnePointTwoFiveTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointTwoFiveTwoMember</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_OnePointsTwoFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointsTwoFiveMember</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_OnePointThreeFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointThreeFourMember</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_OnePointFourZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointFourZeroMember</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_OnePointFiveFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointFiveFourMember</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_OnePointSixTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointSixTwoMember</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_OnePointSixEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointSixEightMember</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_OnePointSixNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointSixNineMember</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_OnePointSevenFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointSevenFourMember</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_OnePointSevenSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointSevenSixMember</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_OnePointNineOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointNineOneMember</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_OnePointNineFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OnePointNineFiveMember</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_TwoPointZeroZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointZeroZeroMember</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_TwoPointZeroOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointZeroOneMember</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_TwoPointZeroEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointZeroEightMember</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_TwoPointFourFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointFourFiveMember</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_TwoPointFiveThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointFiveThreeMember</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_TwoPointFiveSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointFiveSevenMember</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_TwoPointFiveZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointFiveZeroMember</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_TwoPointSevenEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointSevenEightMember</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_TwoPointSevenNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointSevenNineMember</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_TwoPointEightNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointEightNineMember</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_TwoPointNineThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointNineThreeMember</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_TwoPointNineSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TwoPointNineSevenMember</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_ThreePointZeroNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ThreePointZeroNineMember</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_ThreePointOneSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ThreePointOneSevenMember</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_ThreePointEightNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ThreePointEightNineMember</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_ThreePointTwoSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ThreePointTwoSevenMember</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_OneCommaTwoFiveZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OneCommaTwoFiveZeroMember</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>69
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986735848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 09, 2021</div></th>
<th class="th"><div>Jun. 10, 2020</div></th>
<th class="th"><div>May 02, 2019</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</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_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription', window );">Stock options granted period, description</a></td>
<td class="text">On June 9, 2021, the Company&#8217;s
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan
by 2,000,000 shares and (b) the number of shares available for issuance as &#8220;incentive stock options&#8221; within the meaning of
Internal Revenue Code Section 422 by 2,000,000 shares.<span></span>
</td>
<td class="text">On June 10, 2020, the
Company&#8217;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 &#8220;incentive stock options&#8221; within
the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.<span></span>
</td>
<td class="text">On May 2, 2019, the Company&#8217;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 &#8220;incentive stock options&#8221;
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>
</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_PlanVestOverPeriodDescription', window );">Plan vest over period, 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">Options granted under the 2018 Plan and the Prior Plans vest over periods ranging from immediately
upon grant to a five-year period and expire ten years from date of grant.<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_IssueanceOfShares', 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="nump">2,457,000<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_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">$ 1.75<span></span>
</td>
<td class="nump">$ 1.47<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_us-gaap_AllocatedShareBasedCompensationExpense', window );">Compensation 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">$ 1,125,819<span></span>
</td>
<td class="nump">$ 981,261<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_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized', 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">$ 802,271<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_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">2 years 9 months 18 days<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_AwardTypeAxis=fpay_OmnibusEquityCompensationPlanMember', window );">2018 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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</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_us-gaap_SharesIssued', window );">Number of common stock available for issuance</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>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IssueanceOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IssueanceOfShares</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_PlanVestOverPeriodDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 plan vest over 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_PlanVestOverPeriodDescription</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_StockOptionsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StockOptionsDetailsLineItems</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_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 award under share-based payment arrangement. Excludes amount capitalized.</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 (b)<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 S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=122041274&amp;loc=d3e301413-122809<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 (h)(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_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cost not yet recognized for nonvested award 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 (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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized</td>
</tr>
<tr>
<td style="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_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_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>dtr-types: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=123467817&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_AwardTypeAxis=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_AwardTypeAxis=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>70
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545982264040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of stock option - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jan. 01, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfStockOptionAbstract', window );"><strong>Schedule of stock option [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options Outstanding beginning (in Shares)</a></td>
<td class="nump">2,595,700<span></span>
</td>
<td class="nump">2,595,700<span></span>
</td>
<td class="nump">2,004,318<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted average exercise price Outstanding beginning</a></td>
<td class="nump">$ 1.92<span></span>
</td>
<td class="nump">$ 1.92<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm', window );">Weighted average contractual term (years) Outstanding beginning</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate intrinsic value Outstanding beginning (in Dollars)</a></td>
<td class="nump">$ 2,491,026<span></span>
</td>
<td class="nump">$ 2,491,026<span></span>
</td>
<td class="nump">$ 2,542,361<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Number of options Granted (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">626,238<span></span>
</td>
<td class="nump">860,465<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_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted average exercise price Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.52<span></span>
</td>
<td class="nump">$ 2.38<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted', window );">Aggregate intrinsic value Granted (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 74,482<span></span>
</td>
<td class="text"> <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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice', window );">Number of options Exercise</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (82,333)<span></span>
</td>
<td class="num">$ (7,166)<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_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Weighted average exercise price Exercise</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.83<span></span>
</td>
<td class="nump">$ 0.79<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue', window );">Aggregate intrinsic value Exercise (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 151,544<span></span>
</td>
<td class="nump">$ 6,523<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of options Forfeited (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(58,701)<span></span>
</td>
<td class="num">(261,917)<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_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted average exercise price Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.65<span></span>
</td>
<td class="nump">$ 1.9<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 );">Aggregate intrinsic value Forfeited (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 58,285<span></span>
</td>
<td class="nump">$ 134,070<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options Outstanding ending (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,080,904<span></span>
</td>
<td class="nump">2,595,700<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted average exercise price Outstanding ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.06<span></span>
</td>
<td class="nump">$ 1.92<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2', window );">Weighted average contractual term (years) Outstanding ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 years 8 months 12 days<span></span>
</td>
<td class="text">7 years 7 months 6 days<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate intrinsic value Outstanding ending (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,923,642<span></span>
</td>
<td class="nump">$ 2,491,026<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber', window );">Number of options Vested and exercisable (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,307,571<span></span>
</td>
<td class="nump">1,730,198<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted average exercise price Vested and exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.04<span></span>
</td>
<td class="nump">$ 1.9<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3', window );">Weighted average contractual term (years) Vested and exercisable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 years 10 months 24 days<span></span>
</td>
<td class="text">7 years 9 months 25 days<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1', window );">Aggregate intrinsic value Vested and exercisable (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,674,967<span></span>
</td>
<td class="nump">$ 1.967071<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfStockOptionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfStockOptionAbstract</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 intrinsic value 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 exercised.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue</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_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_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>Aggregate intrinsic value Vested and 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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 vested portions of options outstanding and currently 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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm</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_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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in the weighted average exercise price of options 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_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>dtr-types: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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber</td>
</tr>
<tr>
<td style="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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 option holders acquired shares when converting their stock options into 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;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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>dtr-types: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>dtr-types: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986316856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model - Minimum [Member] - $ / shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 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_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems', window );"><strong>Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [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 custom" 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 (in Dollars per share)</a></td>
<td class="nump">$ 2.52<span></span>
</td>
<td class="nump">$ 2.38<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_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">91.20%<span></span>
</td>
<td class="nump">76.00%<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_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 custom" 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">0.57%<span></span>
</td>
<td class="nump">1.07%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems</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_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>dtr-types: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>dtr-types: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>dtr-types: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>dtr-types: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_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=122041274&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_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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986588936">
<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">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Federal net operating loss carryforwards</a></td>
<td class="nump">$ 56,375,431<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_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal', window );">State net operating loss carryforwards</a></td>
<td class="nump">$ 4,878,909<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_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Statutory rate valuation allowance</a></td>
<td class="nump">21.00%<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_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">Current state income tax expense</a></td>
<td class="nump">$ 290,144<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_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred state and local tax expense (benefit) pertaining to income (loss) 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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<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.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: 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(h)(1)(Note 1))<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_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: 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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<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_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards.</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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<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_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal</td>
</tr>
<tr>
<td style="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_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax 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/2009/role/commonPracticeRef<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.Fact.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<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_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R57.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546071917704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of the benefit for income taxes from continuing operations - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract', window );"><strong>Schedule of the benefit for income taxes from continuing operations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes', window );">Federal tax at statutory rate</a></td>
<td class="nump">$ 852,198<span></span>
</td>
<td class="nump">$ 67,862<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_us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit', window );">State tax, net of federal tax</a></td>
<td class="num">(487,093)<span></span>
</td>
<td class="nump">29,866<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_us-gaap_IncomeTaxReconciliationOtherAdjustments', window );">Permanent differences</a></td>
<td class="num">(259,967)<span></span>
</td>
<td class="nump">126,301<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_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate', window );">Change in statutory rate</a></td>
<td class="nump">59,168<span></span>
</td>
<td class="num">(69,835)<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_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
<td class="nump">614,112<span></span>
</td>
<td class="nump">522,738<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_BenefitIncomeOther', window );">Other</a></td>
<td class="nump">6,892<span></span>
</td>
<td class="num">(13,882)<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_us-gaap_OtherTaxExpenseBenefit', window );">Expense for income taxes</a></td>
<td class="nump">$ 785,310<span></span>
</td>
<td class="nump">$ 663,050<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BenefitIncomeOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Benefit income 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;">fpay_BenefitIncomeOther</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_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract</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_CurrentFederalStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current state, local, and federal tax expense (benefit) pertaining to income (loss) from continuing 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_CurrentFederalStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.</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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="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_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax 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/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<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_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="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_IncomeTaxReconciliationOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.</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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<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_IncomeTaxReconciliationOtherAdjustments</td>
</tr>
<tr>
<td style="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_IncomeTaxReconciliationStateAndLocalIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<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_IncomeTaxReconciliationStateAndLocalIncomeTaxes</td>
</tr>
<tr>
<td style="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_OtherTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income tax expense (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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<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(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<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_OtherTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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>74
<FILENAME>R58.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986767816">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of deferred tax assets and deferred tax liabilities - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract', window );"><strong>Schedule of deferred tax assets and deferred tax liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost', window );">Equity based compensation</a></td>
<td class="nump">$ 479,956<span></span>
</td>
<td class="nump">$ 368,000<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_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts', window );">Allowance for doubtful accounts</a></td>
<td class="nump">6,847,189<span></span>
</td>
<td class="nump">5,527,000<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_us-gaap_DeferredTaxAssetsOther', window );">Fixed assets</a></td>
<td class="num">(8,085,957)<span></span>
</td>
<td class="nump">256,000<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_us-gaap_DeferredTaxLiabilitiesOther', window );">Lease impairment</a></td>
<td class="nump">423,022<span></span>
</td>
<td class="nump">587,000<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_us-gaap_DeferredIncomeTaxLiabilities', window );">Lease Liability</a></td>
<td class="nump">481,312<span></span>
</td>
<td class="nump">526,000<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_DeferredTaxAssetsTaxRightOfUseAsset', window );">Right of use asset</a></td>
<td class="num">(383,924)<span></span>
</td>
<td class="num">(425,000)<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_us-gaap_DeferredTaxAssetsTaxCreditCarryforwards', window );">Tax credit carryforward</a></td>
<td class="nump">32,394<span></span>
</td>
<td class="nump">32,000<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_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign', window );">Federal loss carry-forwards</a></td>
<td class="nump">11,838,840<span></span>
</td>
<td class="nump">4,779,000<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_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther', window );">State loss carry forward</a></td>
<td class="nump">343,914<span></span>
</td>
<td class="nump">161,000<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_DeferredTaxOther', window );">Other</a></td>
<td class="num">(53,414)<span></span>
</td>
<td class="num">(6,000)<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_us-gaap_DeferredTaxAssetsGross', window );">Gross deferred tax</a></td>
<td class="nump">11,923,332<span></span>
</td>
<td class="nump">11,805,000<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_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(12,418,498)<span></span>
</td>
<td class="num">(11,805,000)<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_us-gaap_DeferredTaxAssetsNet', window );">Net deferred tax liability</a></td>
<td class="num">$ (495,166)<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_DeferredTaxAssetsTaxRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 depreciation on right-of-use asset and finance cost will not be deductible for tax purposes. When the carrying amount of the asset exceeds its tax base, this difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability (DTL).</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_DeferredTaxAssetsTaxRightOfUseAsset</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_DeferredTaxOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred tax 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;">fpay_DeferredTaxOther</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_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract</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_DeferredIncomeTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred tax liability attributable to taxable temporary differences.</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(26)(b))<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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<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(15)(b)(2))<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 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<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(26)(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_DeferredIncomeTaxLiabilities</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</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 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<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_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<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_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, 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://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: 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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<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_DeferredTaxAssetsOther</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsTaxCreditCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.</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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: 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=121826272&amp;loc=d3e32559-109319<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<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_DeferredTaxAssetsTaxCreditCarryforwards</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsTaxCreditCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowances of deferred tax asset attributable to deductible foreign tax credit carryforwards.</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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 3: 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=121826272&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_DeferredTaxAssetsTaxCreditCarryforwardsForeign</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsTaxCreditCarryforwardsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowance, of deferred tax asset attributable to deductible tax credit carryforwards, 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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 3: 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=121826272&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_DeferredTaxAssetsTaxCreditCarryforwardsOther</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.</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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: 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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from 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://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 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</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 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<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_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="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_DeferredTaxLiabilitiesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred tax liability attributable to taxable temporary differences 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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<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_DeferredTaxLiabilitiesOther</td>
</tr>
<tr>
<td style="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>75
<FILENAME>R59.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545988617144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of income tax expense (benefits) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 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_CurrentIncomeTaxAbstract', window );"><strong>Current Income Tax:</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_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Federal</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">State</a></td>
<td class="nump">290,144<span></span>
</td>
<td class="nump">663,050<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_fpay_DeferredIncomeTaxAbstract', window );"><strong>Deferred Income Tax:</strong></a></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_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Federal</a></td>
<td class="nump">495,166<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_us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit', window );">Sate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations', window );">Total</a></td>
<td class="nump">$ 785,310<span></span>
</td>
<td class="nump">$ 663,050<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CurrentIncomeTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CurrentIncomeTaxAbstract</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_DeferredIncomeTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DeferredIncomeTaxAbstract</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_CurrentFederalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current federal tax expense (benefit) pertaining to income (loss) 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 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<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 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<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_CurrentFederalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_CurrentStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current state and local tax expense (benefit) pertaining to income (loss) 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://fasb.org/us-gaap/role/ref/legacyRef<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.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: 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(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<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_CurrentStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_DeferredFederalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred federal income tax expense (benefit) pertaining to income (loss) 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 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<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 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<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_DeferredFederalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_DeferredFederalStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 deferred state, local, and federal tax expense (benefit) pertaining to income (loss) from continuing 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_DeferredFederalStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="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_OtherIncomeTaxExpenseBenefitContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current and other deferred income tax expense (benefit) attributable to 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 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<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_OtherIncomeTaxExpenseBenefitContinuingOperations</td>
</tr>
<tr>
<td style="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>76
<FILENAME>R60.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140546083940776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Exchange Offer of Warrants (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 19, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Feb. 04, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ExchangeOfferOfWarrantsAbstract', window );"><strong>Exchange Offer Of Warrants [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantOffered', window );">Warrant offered per share</a></td>
<td class="nump">$ 0.56<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.62<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_us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized', window );">Exchange offer of warrants, description</a></td>
<td class="text">In total 258,610
warrants were exchanged for 144,871 shares in this transaction.<span></span>
</td>
<td class="text">In
total, 5,351,290 warrants were exchanged for 3,317,812 shares of common stock in accordance with the Warrant Exchange Offer.&#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_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>
<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_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_ExchangeOfferOfWarrantsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ExchangeOfferOfWarrantsAbstract</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>dtr: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>77
<FILENAME>R61.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986540344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Note- Paycheck Protection Program (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 04, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems', window );"><strong>Promissory Note- Paycheck Protection Program (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Principal amount</a></td>
<td class="nump">$ 1,914,100<span></span>
</td>
<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_us-gaap_DebtInstrumentMaturityDateDescription', window );">Maturity date, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Note
matured on April 30, 2022, and bore 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>
<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_PromissoryNotesMember', window );">Promissory Notes [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_fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems', window );"><strong>Promissory Note- Paycheck Protection Program (Details) [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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_promissoryNoteIssued', window );">Promissory note issued</a></td>
<td class="nump">$ 1,914,000<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_promissoryNoteForgiveness', window );">Promissory note forgiveness</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,931,825<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PromissoryNotePaycheckProtectionProgramDetailsLineItems</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_promissoryNoteForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 forgiveness</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_promissoryNoteForgiveness</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_promissoryNoteIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 issued</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_promissoryNoteIssued</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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=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_RelatedPartyTransactionAxis=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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R62.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140545986791032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 08, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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_SubsequentEventsAbstract', window );"><strong>Subsequent Events [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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventDescription', window );">Subsequent event, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">This amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit
commitment from $3,750,000 (the principal amount which was outstanding as of December 31, 2021) to $11,000,000.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermPurchaseCommitmentAmount', window );">Commitment amount</a></td>
<td class="nump">$ 82,500,000<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_us-gaap_LongTermPurchaseCommitmentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 minimum amount the entity agreed to spend under the long-term purchase commitment.</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_LongTermPurchaseCommitmentAmount</td>
</tr>
<tr>
<td style="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_SubsequentEventDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Describes the event or transaction that occurred between the balance sheet date and the date the financial statements are issued or available to be issued.</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 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<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_SubsequentEventDescription</td>
</tr>
<tr>
<td style="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_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="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>79
<FILENAME>f10k2021_flexshopperinc_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2021q4"
  xmlns:fpay="http://anchorfundingservices.com/20211231"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2021-01-31"
  xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31"
  xmlns:utr="http://www.xbrl.org/2009/utr"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="fpay-20211231.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2022-03-30</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexLendingLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2019-01-20</startDate>
            <endDate>2019-01-31</endDate>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2019-01-31</instant>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CurrentLeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CurrentLeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CurrentLeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:LongTermLeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:LongTermLeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:LongTermLeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">fpay:OperatingLeasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">fpay:FinanceLeasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-01-25</instant>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-22</endDate>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-03-02</startDate>
            <endDate>2022-03-30</endDate>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentRedemptionPeriodAxis">us-gaap:DebtInstrumentRedemptionPeriodTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentRedemptionPeriodAxis">us-gaap:DebtInstrumentRedemptionPeriodFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2015-03-06</instant>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-29</endDate>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertiblePreferredStockSeriesTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertiblePreferredStockSeriesTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-05</startDate>
            <endDate>2018-09-30</endDate>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertiblePreferredStockSeriesTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-06-05</startDate>
            <endDate>2016-06-30</endDate>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:ConsultingAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JanuaryThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:FebruaryTwentyNineTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MarchThirtyOneTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AprilThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:MayThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JuneThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:JulyThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:AugustThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:SeptemberThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:SeptemberThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:OctoberThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:OctoberThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:NovemberThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:NovemberThirtyTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:DecemberThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:DecemberThirtyFirstTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OneCommaTwoFiveZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:OneCommaTwoFiveZeroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:OmnibusEquityCompensationPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-04-26</instant>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2019-04-29</startDate>
            <endDate>2019-05-02</endDate>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-06-01</startDate>
            <endDate>2021-06-09</endDate>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2020-06-01</startDate>
            <endDate>2020-06-10</endDate>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-01</endDate>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2020-02-04</instant>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2020-02-19</instant>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2020-02-01</startDate>
            <endDate>2020-02-19</endDate>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-05-04</endDate>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-05-04</endDate>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-03-01</startDate>
            <endDate>2022-03-08</endDate>
        </period>
    </context>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="sqm">
        <measure>utr:sqm</measure>
    </unit>
    <dei:DocumentType contextRef="c0">10-K</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="c0">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="c0">2021-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="c0">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0">2021</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="c0">001-37945</dei:EntityFileNumber>
    <dei:EntityIncorporationStateCountryCode contextRef="c0">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="c0">20-5456087</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="c0">901 Yamato Road</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c0">Ste. 260</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c0">Boca Raton</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="c0">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="c0">33431</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="c0">(855)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c0">353-9289</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="c0">Common Stock, par value $0.0001 per share</dei:Security12bTitle>
    <dei:SecurityExchangeName contextRef="c0">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityWellKnownSeasonedIssuer contextRef="c0">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="c0">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="c0">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="c0">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="c0">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="c0">false</dei:IcfrAuditorAttestationFlag>
    <dei:EntityShellCompany contextRef="c0">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat contextRef="c2" decimals="0" unitRef="usd">40177000</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding contextRef="c1" decimals="INF" unitRef="shares">21575112</dei:EntityCommonStockSharesOutstanding>
    <dei:AuditorFirmId contextRef="c0">274</dei:AuditorFirmId>
    <dei:AuditorName contextRef="c0">EisnerAmper LLP</dei:AuditorName>
    <dei:AuditorLocation contextRef="c0">Iselin, New Jersey</dei:AuditorLocation>
    <us-gaap:CashEquivalentsAtCarryingValue contextRef="c3" decimals="0" unitRef="usd">5094642</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:CashEquivalentsAtCarryingValue contextRef="c4" decimals="0" unitRef="usd">8541232</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c3" decimals="0" unitRef="usd">29898991</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c4" decimals="0" unitRef="usd">10032714</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="c3" decimals="0" unitRef="usd">957527</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="c4" decimals="0" unitRef="usd">869081</us-gaap:PrepaidExpenseCurrent>
    <fpay:LeaseMerchandise contextRef="c3" decimals="0" unitRef="usd">40942112</fpay:LeaseMerchandise>
    <fpay:LeaseMerchandise contextRef="c4" decimals="0" unitRef="usd">42822340</fpay:LeaseMerchandise>
    <us-gaap:AssetsCurrent contextRef="c3" decimals="0" unitRef="usd">76893272</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c4" decimals="0" unitRef="usd">62265367</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c3" decimals="0" unitRef="usd">7841206</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c4" decimals="0" unitRef="usd">5911696</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OtherAssets contextRef="c3" decimals="0" unitRef="usd">77578</us-gaap:OtherAssets>
    <us-gaap:OtherAssets contextRef="c4" decimals="0" unitRef="usd">72316</us-gaap:OtherAssets>
    <us-gaap:Assets contextRef="c3" decimals="0" unitRef="usd">84812056</us-gaap:Assets>
    <us-gaap:Assets contextRef="c4" decimals="0" unitRef="usd">68249379</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="c3" decimals="0" unitRef="usd">7982180</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="c4" decimals="0" unitRef="usd">7907619</us-gaap:AccountsPayableCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd">391078</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="c4" decimals="0" unitRef="usd">352102</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent contextRef="c3" decimals="0" unitRef="usd">1274</us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent>
    <us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent contextRef="c4" decimals="0" unitRef="usd">8276</us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent>
    <us-gaap:NotesPayableCurrent contextRef="c3" decimals="0" unitRef="usd">1053088</us-gaap:NotesPayableCurrent>
    <us-gaap:NotesPayableCurrent contextRef="c4" decimals="0" unitRef="usd">4815546</us-gaap:NotesPayableCurrent>
    <fpay:PromissoryNoteCurrent contextRef="c4" decimals="0" unitRef="usd">1184952</fpay:PromissoryNoteCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd">2987646</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c4" decimals="0" unitRef="usd">2646800</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:OtherShortTermBorrowings contextRef="c3" decimals="0" unitRef="usd">172732</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="c4" decimals="0" unitRef="usd">160726</us-gaap:OtherShortTermBorrowings>
    <us-gaap:LiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd">12586724</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c4" decimals="0" unitRef="usd">17067745</us-gaap:LiabilitiesCurrent>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c3" decimals="0" unitRef="usd">413076</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c4" decimals="0" unitRef="usd">61617</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermLoansPayable contextRef="c3" decimals="0" unitRef="usd">50061924</us-gaap:LongTermLoansPayable>
    <us-gaap:LongTermLoansPayable contextRef="c4" decimals="0" unitRef="usd">37134009</us-gaap:LongTermLoansPayable>
    <fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion contextRef="c3" decimals="0" unitRef="usd">3750000</fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion>
    <fpay:PromissoryNoteNoncurrent contextRef="c4" decimals="0" unitRef="usd">741787</fpay:PromissoryNoteNoncurrent>
    <us-gaap:AccruedIncomeTaxesNoncurrent contextRef="c4" decimals="0" unitRef="usd">204437</us-gaap:AccruedIncomeTaxesNoncurrent>
    <us-gaap:OtherLiabilitiesNoncurrent contextRef="c3" decimals="0" unitRef="usd">495166</us-gaap:OtherLiabilitiesNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c3" decimals="0" unitRef="usd">1774623</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c4" decimals="0" unitRef="usd">1947355</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:Liabilities contextRef="c3" decimals="0" unitRef="usd">68668437</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="c4" decimals="0" unitRef="usd">57095333</us-gaap:Liabilities>
    <us-gaap:PreferredStockLiquidationPreference contextRef="c5" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference contextRef="c6" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c5" decimals="0" unitRef="shares">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c6" decimals="0" unitRef="shares">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesIssued contextRef="c5" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="c6" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c5" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c6" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesOutstanding>
    <fpay:PreferredStockStatedValue contextRef="c5" decimals="2" unitRef="usd">5</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="c6" decimals="2" unitRef="usd">5</fpay:PreferredStockStatedValue>
    <fpay:ConvertiblePreferredStockSeries contextRef="c3" decimals="0" unitRef="usd">851660</fpay:ConvertiblePreferredStockSeries>
    <fpay:ConvertiblePreferredStockSeries contextRef="c4" decimals="0" unitRef="usd">851660</fpay:ConvertiblePreferredStockSeries>
    <us-gaap:PreferredStockLiquidationPreference contextRef="c7" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference contextRef="c8" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c7" decimals="0" unitRef="shares">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c8" decimals="0" unitRef="shares">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesIssued contextRef="c7" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="c8" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c7" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c8" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesOutstanding>
    <fpay:PreferredStockStatedValue contextRef="c7" decimals="0" unitRef="usd">1000</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="c8" decimals="0" unitRef="usd">1000</fpay:PreferredStockStatedValue>
    <fpay:ConvertiblePreferredStockSerieTwo contextRef="c3" decimals="0" unitRef="usd">21952000</fpay:ConvertiblePreferredStockSerieTwo>
    <fpay:ConvertiblePreferredStockSerieTwo contextRef="c4" decimals="0" unitRef="usd">21952000</fpay:ConvertiblePreferredStockSerieTwo>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c3" decimals="4" unitRef="usdPershares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c4" decimals="4" unitRef="usdPershares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="c3" decimals="0" unitRef="shares">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="c4" decimals="0" unitRef="shares">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="c3" decimals="0" unitRef="shares">21442278</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="c3" decimals="0" unitRef="shares">21442278</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="c4" decimals="0" unitRef="shares">21359945</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="c4" decimals="0" unitRef="shares">21359945</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="c3" decimals="0" unitRef="usd">2144</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="c4" decimals="0" unitRef="usd">2136</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="c3" decimals="0" unitRef="usd">38560117</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="c4" decimals="0" unitRef="usd">36843326</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c3" decimals="0" unitRef="usd">-45222302</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c4" decimals="0" unitRef="usd">-48495076</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:StockholdersEquity contextRef="c3" decimals="0" unitRef="usd">16143619</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c4" decimals="0" unitRef="usd">11154046</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c3" decimals="0" unitRef="usd">84812056</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c4" decimals="0" unitRef="usd">68249379</us-gaap:LiabilitiesAndStockholdersEquity>
    <fpay:LeaseRevenuesAndFeesNet contextRef="c0" decimals="0" unitRef="usd">118355184</fpay:LeaseRevenuesAndFeesNet>
    <fpay:LeaseRevenuesAndFeesNet contextRef="c9" decimals="0" unitRef="usd">96939767</fpay:LeaseRevenuesAndFeesNet>
    <fpay:LeaseMerchandiseSold contextRef="c0" decimals="0" unitRef="usd">7071572</fpay:LeaseMerchandiseSold>
    <fpay:LeaseMerchandiseSold contextRef="c9" decimals="0" unitRef="usd">5144747</fpay:LeaseMerchandiseSold>
    <us-gaap:Revenues contextRef="c0" decimals="0" unitRef="usd">125426756</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c9" decimals="0" unitRef="usd">102084514</us-gaap:Revenues>
    <fpay:CostOfLeaseRevenuesFees contextRef="c0" decimals="0" unitRef="usd">73616293</fpay:CostOfLeaseRevenuesFees>
    <fpay:CostOfLeaseRevenuesFees contextRef="c9" decimals="0" unitRef="usd">63308210</fpay:CostOfLeaseRevenuesFees>
    <fpay:CostOfMerchandiseSold contextRef="c0" decimals="0" unitRef="usd">5561593</fpay:CostOfMerchandiseSold>
    <fpay:CostOfMerchandiseSold contextRef="c9" decimals="0" unitRef="usd">3424880</fpay:CostOfMerchandiseSold>
    <us-gaap:MarketingExpense contextRef="c0" decimals="0" unitRef="usd">9129062</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="c9" decimals="0" unitRef="usd">5880063</us-gaap:MarketingExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="c0" decimals="0" unitRef="usd">11489208</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="c9" decimals="0" unitRef="usd">10440693</us-gaap:LaborAndRelatedExpense>
    <us-gaap:OtherGeneralExpense contextRef="c0" decimals="0" unitRef="usd">18265781</us-gaap:OtherGeneralExpense>
    <us-gaap:OtherGeneralExpense contextRef="c9" decimals="0" unitRef="usd">14404953</us-gaap:OtherGeneralExpense>
    <us-gaap:CostsAndExpenses contextRef="c0" decimals="0" unitRef="usd">118061937</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="c9" decimals="0" unitRef="usd">97458799</us-gaap:CostsAndExpenses>
    <us-gaap:OperatingIncomeLoss contextRef="c0" decimals="0" unitRef="usd">7364819</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c9" decimals="0" unitRef="usd">4625715</us-gaap:OperatingIncomeLoss>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="c0" decimals="0" unitRef="usd">1931825</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:InterestExpense contextRef="c0" decimals="0" unitRef="usd">5238560</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c9" decimals="0" unitRef="usd">4302561</us-gaap:InterestExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c0" decimals="0" unitRef="usd">4058084</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c9" decimals="0" unitRef="usd">323154</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">785310</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c9" decimals="0" unitRef="usd">663050</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" unitRef="usd">3272774</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c9" decimals="0" unitRef="usd">-339896</us-gaap:NetIncomeLoss>
    <fpay:DeemedDividendFromExchangeOfferOfWarrant contextRef="c9" decimals="0" unitRef="usd">713212</fpay:DeemedDividendFromExchangeOfferOfWarrant>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c0" decimals="0" unitRef="usd">2439099</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c9" decimals="0" unitRef="usd">2438988</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c0" decimals="0" unitRef="usd">833675</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c9" decimals="0" unitRef="usd">-3492096</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c0" decimals="2" unitRef="usdPershares">0.04</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c9" decimals="2" unitRef="usdPershares">-0.17</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted contextRef="c0" decimals="2" unitRef="usdPershares">0.04</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c9" decimals="2" unitRef="usdPershares">-0.17</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c0" decimals="INF" unitRef="shares">21387960</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c9" decimals="INF" unitRef="shares">20995349</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c0" decimals="INF" unitRef="shares">23227964</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c9" decimals="INF" unitRef="shares">20995349</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="c10" decimals="0" unitRef="shares">171191</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c10" decimals="0" unitRef="usd">855955</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c11" decimals="0" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c11" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c12" decimals="0" unitRef="shares">17783960</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c12" decimals="0" unitRef="usd">1779</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c13" decimals="0" unitRef="usd">35313721</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c14" decimals="0" unitRef="usd">-48155180</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c15" decimals="0" unitRef="usd">9968275</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c19" decimals="0" unitRef="usd">981261</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c9" decimals="0" unitRef="usd">981261</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodValueOther contextRef="c19" decimals="0" unitRef="usd">407494</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther contextRef="c9" decimals="0" unitRef="usd">407494</us-gaap:StockIssuedDuringPeriodValueOther>
    <fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares contextRef="c18" decimals="0" unitRef="shares">7166</fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock contextRef="c18" decimals="0" unitRef="usd">1</fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock contextRef="c19" decimals="0" unitRef="usd">5661</fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock contextRef="c9" decimals="0" unitRef="usd">5662</fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="c16" decimals="0" unitRef="shares">-859</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c16" decimals="0" unitRef="usd">-4295</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="c18" decimals="0" unitRef="shares">1136</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c19" decimals="0" unitRef="usd">4295</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="c18" decimals="0" unitRef="shares">105000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <fpay:ExerciseOfWarrantsIntoCommonStock contextRef="c18" decimals="0" unitRef="usd">10</fpay:ExerciseOfWarrantsIntoCommonStock>
    <fpay:ExerciseOfWarrantsIntoCommonStock contextRef="c19" decimals="0" unitRef="usd">131240</fpay:ExerciseOfWarrantsIntoCommonStock>
    <fpay:ExerciseOfWarrantsIntoCommonStock contextRef="c9" decimals="0" unitRef="usd">131250</fpay:ExerciseOfWarrantsIntoCommonStock>
    <fpay:ExchangeOfferOfWarrantsShares contextRef="c18" decimals="0" unitRef="shares">3462683</fpay:ExchangeOfferOfWarrantsShares>
    <fpay:ExchangeOfferOfWarrants contextRef="c18" decimals="0" unitRef="usd">346</fpay:ExchangeOfferOfWarrants>
    <fpay:ExchangeOfferOfWarrants contextRef="c19" decimals="0" unitRef="usd">-346</fpay:ExchangeOfferOfWarrants>
    <us-gaap:ProfitLoss contextRef="c20" decimals="0" unitRef="usd">-339896</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c9" decimals="0" unitRef="usd">-339896</us-gaap:ProfitLoss>
    <us-gaap:SharesOutstanding contextRef="c6" decimals="0" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c6" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c8" decimals="0" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c8" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c21" decimals="0" unitRef="shares">21359945</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c21" decimals="0" unitRef="usd">2136</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c22" decimals="0" unitRef="usd">36843326</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c23" decimals="0" unitRef="usd">-48495076</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c4" decimals="0" unitRef="usd">11154046</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c24" decimals="0" unitRef="usd">1125819</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c0" decimals="0" unitRef="usd">1125819</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodValueOther contextRef="c24" decimals="0" unitRef="usd">522808</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther contextRef="c0" decimals="0" unitRef="usd">522808</us-gaap:StockIssuedDuringPeriodValueOther>
    <fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares contextRef="c27" decimals="0" unitRef="shares">82333</fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock contextRef="c27" decimals="0" unitRef="usd">8</fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock contextRef="c24" decimals="0" unitRef="usd">68164</fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock contextRef="c0" decimals="0" unitRef="usd">68172</fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock>
    <us-gaap:ProfitLoss contextRef="c28" decimals="0" unitRef="usd">3272774</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" unitRef="usd">3272774</us-gaap:ProfitLoss>
    <us-gaap:SharesOutstanding contextRef="c5" decimals="0" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c5" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c7" decimals="0" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c7" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c29" decimals="0" unitRef="shares">21442278</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c29" decimals="0" unitRef="usd">2144</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c30" decimals="0" unitRef="usd">38560117</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c31" decimals="0" unitRef="usd">-45222302</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c3" decimals="0" unitRef="usd">16143619</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" unitRef="usd">3272774</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c9" decimals="0" unitRef="usd">-339896</us-gaap:NetIncomeLoss>
    <us-gaap:DepreciationAmortizationAndAccretionNet contextRef="c0" decimals="0" unitRef="usd">73616293</us-gaap:DepreciationAmortizationAndAccretionNet>
    <us-gaap:DepreciationAmortizationAndAccretionNet contextRef="c9" decimals="0" unitRef="usd">63308210</us-gaap:DepreciationAmortizationAndAccretionNet>
    <us-gaap:OtherDepreciationAndAmortization contextRef="c0" decimals="0" unitRef="usd">2871541</us-gaap:OtherDepreciationAndAmortization>
    <us-gaap:OtherDepreciationAndAmortization contextRef="c9" decimals="0" unitRef="usd">2271287</us-gaap:OtherDepreciationAndAmortization>
    <us-gaap:AmortizationOfFinancingCosts contextRef="c0" decimals="0" unitRef="usd">220816</us-gaap:AmortizationOfFinancingCosts>
    <us-gaap:AmortizationOfFinancingCosts contextRef="c9" decimals="0" unitRef="usd">305797</us-gaap:AmortizationOfFinancingCosts>
    <us-gaap:ShareBasedCompensation contextRef="c0" decimals="0" unitRef="usd">1648627</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c9" decimals="0" unitRef="usd">1388755</us-gaap:ShareBasedCompensation>
    <fpay:ProvisionsForDoubtfulAccounts contextRef="c0" decimals="0" unitRef="usd">-40489540</fpay:ProvisionsForDoubtfulAccounts>
    <fpay:ProvisionsForDoubtfulAccounts contextRef="c9" decimals="0" unitRef="usd">-31930714</fpay:ProvisionsForDoubtfulAccounts>
    <fpay:InterestInKindAddedToPromissoryNotesBalance contextRef="c0" decimals="0" unitRef="usd">9460</fpay:InterestInKindAddedToPromissoryNotesBalance>
    <fpay:InterestInKindAddedToPromissoryNotesBalance contextRef="c9" decimals="0" unitRef="usd">13388</fpay:InterestInKindAddedToPromissoryNotesBalance>
    <fpay:WriteOffOfCapitalizedSoftwareCosts contextRef="c0" decimals="0" unitRef="usd">4361</fpay:WriteOffOfCapitalizedSoftwareCosts>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">495166</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="c0" decimals="0" unitRef="usd">1931825</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c0" decimals="0" unitRef="usd">60355817</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c9" decimals="0" unitRef="usd">33691096</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="c0" decimals="0" unitRef="usd">87394</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="c9" decimals="0" unitRef="usd">195104</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <fpay:IncreaseDecreaseInLeaseMerchandiseCosts contextRef="c0" decimals="0" unitRef="usd">71736065</fpay:IncreaseDecreaseInLeaseMerchandiseCosts>
    <fpay:IncreaseDecreaseInLeaseMerchandiseCosts contextRef="c9" decimals="0" unitRef="usd">75067446</fpay:IncreaseDecreaseInLeaseMerchandiseCosts>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="c0" decimals="0" unitRef="usd">-8338</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="c9" decimals="0" unitRef="usd">2943</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c0" decimals="0" unitRef="usd">74561</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c9" decimals="0" unitRef="usd">3339730</us-gaap:IncreaseDecreaseInAccountsPayable>
    <fpay:IncreaseDecreaseInLeaseLiability contextRef="c0" decimals="0" unitRef="usd">5811</fpay:IncreaseDecreaseInLeaseLiability>
    <fpay:IncreaseDecreaseInLeaseLiability contextRef="c9" decimals="0" unitRef="usd">-198528</fpay:IncreaseDecreaseInLeaseLiability>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c0" decimals="0" unitRef="usd">-165461</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c9" decimals="0" unitRef="usd">43271</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c0" decimals="0" unitRef="usd">331541</us-gaap:IncreaseDecreaseInAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c9" decimals="0" unitRef="usd">1283372</us-gaap:IncreaseDecreaseInAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="0" unitRef="usd">-11256031</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c9" decimals="0" unitRef="usd">-5207547</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c0" decimals="0" unitRef="usd">4949544</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c9" decimals="0" unitRef="usd">3098194</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c0" decimals="0" unitRef="usd">-4949544</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c9" decimals="0" unitRef="usd">-3098194</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c0" decimals="0" unitRef="usd">19850000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c9" decimals="0" unitRef="usd">15033000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:RepaymentsOfOtherDebt contextRef="c0" decimals="0" unitRef="usd">6575000</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt contextRef="c9" decimals="0" unitRef="usd">7023250</us-gaap:RepaymentsOfOtherDebt>
    <fpay:ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees contextRef="c9" decimals="0" unitRef="usd">1914100</fpay:ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees>
    <us-gaap:FinanceLeasePrincipalPayments contextRef="c0" decimals="0" unitRef="usd">7707</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:FinanceLeasePrincipalPayments contextRef="c9" decimals="0" unitRef="usd">6664</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="c9" decimals="0" unitRef="usd">131250</us-gaap:ProceedsFromIssuanceOfWarrants>
    <us-gaap:ProceedsFromStockOptionsExercised contextRef="c0" decimals="0" unitRef="usd">68172</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromStockOptionsExercised contextRef="c9" decimals="0" unitRef="usd">5662</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:RepaymentsOfBankDebt contextRef="c0" decimals="0" unitRef="usd">11207</us-gaap:RepaymentsOfBankDebt>
    <us-gaap:RepaymentsOfBankDebt contextRef="c9" decimals="0" unitRef="usd">11207</us-gaap:RepaymentsOfBankDebt>
    <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="c0" decimals="0" unitRef="usd">565273</us-gaap:PaymentsOfDebtIssuanceCosts>
    <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="c9" decimals="0" unitRef="usd">64390</us-gaap:PaymentsOfDebtIssuanceCosts>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c0" decimals="0" unitRef="usd">12758985</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c9" decimals="0" unitRef="usd">9978501</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c0" decimals="0" unitRef="usd">-3446590</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c9" decimals="0" unitRef="usd">1672760</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c4" decimals="0" unitRef="usd">8541232</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c15" decimals="0" unitRef="usd">6868472</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c3" decimals="0" unitRef="usd">5094642</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c4" decimals="0" unitRef="usd">8541232</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:IncomeTaxesPaid contextRef="c0" decimals="0" unitRef="usd">4945690</us-gaap:IncomeTaxesPaid>
    <us-gaap:IncomeTaxesPaid contextRef="c9" decimals="0" unitRef="usd">3973374</us-gaap:IncomeTaxesPaid>
    <fpay:DeemedDividendFromExchangeOfferOfWarrants contextRef="c9" decimals="0" unitRef="usd">713212</fpay:DeemedDividendFromExchangeOfferOfWarrants>
    <fpay:ConversionOfPreferredStockToCommonStock contextRef="c9" decimals="0" unitRef="usd">4295</fpay:ConversionOfPreferredStockToCommonStock>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;1.
BUSINESS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;FlexShopper,
Inc. (the &#x201c;Company&#x201d;) 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 and owns 100% of FlexLending, LLC, a Delaware limited liability company.
The Company is a holding corporation with no operations except for those conducted by FlexShopper LLC and its subsidiary FlexLending,
LLC.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
January 2015, in connection with the Credit Agreement entered in March 2015 (see Note 6), FlexShopper 1 LLC and FlexShopper 2 LLC were
organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper Inc, together with its subsidiaries,
are hereafter referred to as &#x201c;FlexShopper.&#x201d;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;FlexShopper
provides through e-commerce sites, certain types of durable goods to consumers on a lease-to-own basis (&#x201c;LTO&#x201d;) including
consumers of third-party retailers and e-tailers. The Company effects these transactions by first approving consumers through its proprietary,
risk analytics-powered underwriting model. After receiving a signed consumer lease, the Company then funds the leased item by purchasing
the item from the Company&#x2019;s merchant partner and leasing it to the consumer. The Company then collects payments from consumers
under their consumer lease.&lt;/span&gt;&lt;/p&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c3" decimals="2" unitRef="pure">1</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c32" decimals="2" unitRef="pure">1</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Principles
of Consolidation -&lt;/b&gt; The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimates
&lt;/b&gt;- The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America (&#x201c;GAAP&#x201d;) 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Revenue Recognition
&lt;/b&gt;- 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 completion of all required lease payments, generally 52 weeks. On any current lease, customers have the option to
cancel the agreement in accordance with lease terms and return the merchandise. 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 is recognized as revenue in the period to which the payments relate. Revenues from leases and sales are reported net
of sales taxes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Accounts Receivable
and Allowance for Doubtful Accounts -&lt;/b&gt; 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 aforementioned manner and therefore
the Company has an in-house and near-shore team to collect on the past due amounts FlexShopper maintains an allowance for doubtful accounts,
under which FlexShopper&#x2019;s policy is to record an allowance for estimated uncollectible charges, primarily based on historical collection
experience that considers both the aging of the lease and the origination channel. Other qualitative factors are considered in estimating
the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance is adequate to absorb all
expected losses.. The accounts receivable balances consisted of the following as of December 31, 2021 and December 31, 2020:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    receivable&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57,602,269&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,171,255&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Allowance
    for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    receivable, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,898,991&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,032,714&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;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. As the lease ages, the greater the allowance attributable to that account to reflect
the decreased likelihood of successful collection efforts. Accounts receivable balances charged off against the allowance were $34,924,803
for the year ended December 31, 2021 respectively and $19,769,114 for the year ended December 31, 2020, respectively. During the years
ended December 31, 2021 and 2020, the provision for bad debt was $40,489,540 and $31,930,714, respectively. The following table shows
the activity in the allowance for doubtful accounts:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning
    balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,976,941&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,489,540&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,930,714&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    written off&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(34,924,803&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(19,769,114&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending
    balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease
Merchandise -&lt;/b&gt; 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
net leased merchandise balances consisted of the following as of December 31, 2021 and December 31, 2020:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;br/&gt; 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    merchandise at cost&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;72,159,063&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;64,335,971&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(29,505,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(19,162,357&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Impairment
    reserve&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,711,520&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(2,351,274&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    merchandise, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,942,112&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,822,340&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost
of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease
accounting&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;The Company accounts for
leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required
to recognize for all leases at the commencement date as lease liability, which is a lessee&#x2019;s obligation to make lease payments
arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&#x2019;s right
to use or control the use of a specified asset for the lease term. Under the same Topic, lessors are also required to classify leases.
All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing leases
as a lessor. An operating lease results in the recognition of lease income on a straight-line basis, while the underlying leased asset
remains on the lessor&#x2019;s balance sheet and continues to depreciate.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The breakout of lease revenues and fees, net
of lessor bad debt expense, is shown below:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
  &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
  &lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
  &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
  ended&lt;br/&gt;
  December 31,&lt;/span&gt;&lt;/td&gt;
  &lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    billings and accruals&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;158,844,724&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;128,870,481&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision
    for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(40,489,540&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(31,930,714&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    revenues and fees&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;118,355,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;96,939,767&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Deferred
Debt Issuance Costs&lt;/b&gt; - Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments (see Note 6) 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 $213,814 and $283,912 for the years ended December 31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes (see Note 5) 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 $7,002 and $21,885 for the years ended December
31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&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
consist of a patent on the Company&#x2019;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. Intangible assets amortization expense was $3,076 for the years ended December
31, 2021 and 2020.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Software
Costs -&#160;&lt;/b&gt;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&#x2019;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&#x2019;s development stage are capitalized as property and equipment.&#160;Capitalized software costs amounted to $2,816,939
and $2,365,612 for the years ended December 31, 2021 and 2020, respectively. The Company wrote off $4,361 of capitalized development
costs in 2021. Capitalized software amortization expense was $2,317,626 and $2,102,983 for the years ended December 31, 2021 and 2020,
respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Data
Costs&lt;/b&gt; - The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
as property and equipment and amortized on a straight-line basis over their estimate useful lives. The probability to provide future
economic benefit of the data cost assets is estimated based upon future usage of the information on different areas and products of the
Company. At the beginning of the third quarter of 2021, the Company made several changes remarked by the implementation of a more discipline
process around data procurement and storage. Those improvements triggered a change in the estimate of the probability to provide future
economic benefit of some data cost.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Capitalized
data costs amounted to $884,160 for the year ended December 31, 2021. Capitalized data costs amortization expense was $86,717 for the
years ended December 31, 2021.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Operating
Expenses -&lt;/b&gt; Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Marketing
Costs -&lt;/b&gt; 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Per
Share Data -&lt;/b&gt; 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 7). 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In computing diluted income/ (loss) per share
for the year ended December 31, 2021 and the year ended December 31, 2020, no effect has been given to the issuance of common stock upon
conversion or exercise of the Series 2 Convertible Preferred stock as their effect is anti-dilutive.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock Options&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,080,904&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,595,700&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock Warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,112,488&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,523,917&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,896,017&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the year ended December 31, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Year ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Numerator&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,272,774&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(339,896&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Convertible Series 2 Preferred Share
    dividends&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,439,099&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,438,988&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;833,675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,778,884&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-37"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(713,212&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-38"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Net income attributable to Series 1 Convertible
    Preferred Stock&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,106&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-39"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss) attributable to common
    shares - Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;824,987&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3,492,096&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt"&gt;Denominator&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Weighted average of common shares outstanding- Denominator for
    basic EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,387,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,995,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Effect of dilutive securities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Common stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;978,978&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-40"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Common stock warrants&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;861,026&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-41"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Denominator for diluted EPS &#x2013; adjusted
    weighted average shares&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,227,964&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,995,349&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.17&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.17&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&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 value
of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based payment transactions)
is recognized as a compensation expense in the financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;Compensation expense is
determined by reference to the fair value of an award on the date of grant and is recognized 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
(See Note 8).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Fair Value of Financial
Instruments&lt;/b&gt; - 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 and the carrying value of promissory notes to related parties approximate fair value based upon their interest rates,
which approximate current market interest rates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Income
Taxes&lt;/b&gt; - 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 December 30, 2021, and 2020, 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Recent
Accounting Pronouncements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;In June 2016, the FASB
issued Accounting Standards Update No. 2016-13,&#160;as amended &#x201c;Financial Instruments - Credit Losses (Topic 326)&#x201d;&#160;
revises the&#160;methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The
effective date of Topic 326 for public companies that are considered smaller reporting companies as defined by the SEC as for fiscal
years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard
on January 1, 2023.While the Company is continuing to assess the potential effects of adopting the provisions of Topic 326, it does not
expect to have a material effect, if any, on its Consolidated Financial Statements, as this Topic does not cover operating leases receivables.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;In March 2020, the FASB
issued guidance codified in ASU 2020-04 and ASU 2021-01, &#x201c;Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference
Rate Reform on Financial Reporting,&#x201d; which provides optional expedients for a limited period of time to ease the potential burden
in accounting for (or recognizing the effects of) reference rate reform on financial reporting. ASU 2020-04 provides optional expedients
and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain
criteria are met. The standard is effective for the Company as of March 12, 2020 through December 31, 2022. An entity can elect to apply
the amendments as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively
from a date within an interim period that includes or is subsequent to March 12, 2020, up to that date that the financial statements
are available to be issued. The Company is currently evaluating the optional expedients and exceptions provided by ASU 2020-04 to determine
the impact on its consolidated financial statements.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Principles
of Consolidation -&lt;/b&gt; The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimates
&lt;/b&gt;- The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America (&#x201c;GAAP&#x201d;) 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Revenue Recognition
&lt;/b&gt;- 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 completion of all required lease payments, generally 52 weeks. On any current lease, customers have the option to
cancel the agreement in accordance with lease terms and return the merchandise. 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 is recognized as revenue in the period to which the payments relate. Revenues from leases and sales are reported net
of sales taxes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Accounts Receivable
and Allowance for Doubtful Accounts -&lt;/b&gt; 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 aforementioned manner and therefore
the Company has an in-house and near-shore team to collect on the past due amounts FlexShopper maintains an allowance for doubtful accounts,
under which FlexShopper&#x2019;s policy is to record an allowance for estimated uncollectible charges, primarily based on historical collection
experience that considers both the aging of the lease and the origination channel. Other qualitative factors are considered in estimating
the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance is adequate to absorb all
expected losses.. The accounts receivable balances consisted of the following as of December 31, 2021 and December 31, 2020:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    receivable&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57,602,269&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,171,255&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Allowance
    for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    receivable, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,898,991&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,032,714&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;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. As the lease ages, the greater the allowance attributable to that account to reflect
the decreased likelihood of successful collection efforts. Accounts receivable balances charged off against the allowance were $34,924,803
for the year ended December 31, 2021 respectively and $19,769,114 for the year ended December 31, 2020, respectively. During the years
ended December 31, 2021 and 2020, the provision for bad debt was $40,489,540 and $31,930,714, respectively. The following table shows
the activity in the allowance for doubtful accounts:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning
    balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,976,941&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,489,540&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,930,714&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    written off&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(34,924,803&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(19,769,114&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending
    balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    receivable&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57,602,269&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,171,255&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Allowance
    for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    receivable, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,898,991&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,032,714&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <us-gaap:AccountsReceivableGross contextRef="c3" decimals="0" unitRef="usd">57602269</us-gaap:AccountsReceivableGross>
    <us-gaap:AccountsReceivableGross contextRef="c4" decimals="0" unitRef="usd">32171255</us-gaap:AccountsReceivableGross>
    <fpay:AllowanceForDoubtfulAccountReceivable contextRef="c3" decimals="0" unitRef="usd">27703278</fpay:AllowanceForDoubtfulAccountReceivable>
    <fpay:AllowanceForDoubtfulAccountReceivable contextRef="c4" decimals="0" unitRef="usd">22138541</fpay:AllowanceForDoubtfulAccountReceivable>
    <us-gaap:AccountsReceivableNet contextRef="c3" decimals="0" unitRef="usd">29898991</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c4" decimals="0" unitRef="usd">10032714</us-gaap:AccountsReceivableNet>
    <fpay:AccountsReceivableChargedOffAgainstAllowance contextRef="c0" decimals="0" unitRef="usd">34924803</fpay:AccountsReceivableChargedOffAgainstAllowance>
    <fpay:AccountsReceivableChargedOffAgainstAllowance contextRef="c9" decimals="0" unitRef="usd">19769114</fpay:AccountsReceivableChargedOffAgainstAllowance>
    <fpay:ProvisionForBadDebt contextRef="c0" decimals="0" unitRef="usd">40489540</fpay:ProvisionForBadDebt>
    <fpay:ProvisionForBadDebt contextRef="c9" decimals="0" unitRef="usd">31930714</fpay:ProvisionForBadDebt>
    <fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning
    balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,976,941&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,489,540&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,930,714&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts
    written off&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(34,924,803&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(19,769,114&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending
    balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,138,541&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c4" decimals="0" unitRef="usd">22138541</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c15" decimals="0" unitRef="usd">9976941</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c0" decimals="0" unitRef="usd">40489540</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c9" decimals="0" unitRef="usd">31930714</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="c0" decimals="0" unitRef="usd">34924803</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="c9" decimals="0" unitRef="usd">19769114</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c3" decimals="0" unitRef="usd">27703278</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c4" decimals="0" unitRef="usd">22138541</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <fpay:LessorAccountingPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease
Merchandise -&lt;/b&gt; 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
net leased merchandise balances consisted of the following as of December 31, 2021 and December 31, 2020:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;br/&gt; 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    merchandise at cost&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;72,159,063&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;64,335,971&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(29,505,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(19,162,357&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Impairment
    reserve&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,711,520&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(2,351,274&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    merchandise, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,942,112&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,822,340&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost
of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:LessorAccountingPolicyTextBlock>
    <fpay:LeaseMerchandiseTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;br/&gt; 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    merchandise at cost&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;72,159,063&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;64,335,971&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(29,505,431&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(19,162,357&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Impairment
    reserve&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,711,520&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(2,351,274&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    merchandise, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,942,112&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,822,340&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:LeaseMerchandiseTableTextBlock>
    <fpay:LeaseMerchandiseAtCost contextRef="c3" decimals="0" unitRef="usd">72159063</fpay:LeaseMerchandiseAtCost>
    <fpay:LeaseMerchandiseAtCost contextRef="c4" decimals="0" unitRef="usd">64335971</fpay:LeaseMerchandiseAtCost>
    <fpay:AccumulatedDepreciation contextRef="c3" decimals="0" unitRef="usd">29505431</fpay:AccumulatedDepreciation>
    <fpay:AccumulatedDepreciation contextRef="c4" decimals="0" unitRef="usd">19162357</fpay:AccumulatedDepreciation>
    <fpay:ImpairmentReserve contextRef="c3" decimals="0" unitRef="usd">1711520</fpay:ImpairmentReserve>
    <fpay:ImpairmentReserve contextRef="c4" decimals="0" unitRef="usd">2351274</fpay:ImpairmentReserve>
    <fpay:LeaseMerchandiseNet contextRef="c3" decimals="0" unitRef="usd">40942112</fpay:LeaseMerchandiseNet>
    <fpay:LeaseMerchandiseNet contextRef="c4" decimals="0" unitRef="usd">42822340</fpay:LeaseMerchandiseNet>
    <us-gaap:LessorLeasesPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease
accounting&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;The Company accounts for
leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required
to recognize for all leases at the commencement date as lease liability, which is a lessee&#x2019;s obligation to make lease payments
arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&#x2019;s right
to use or control the use of a specified asset for the lease term. Under the same Topic, lessors are also required to classify leases.
All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing leases
as a lessor. An operating lease results in the recognition of lease income on a straight-line basis, while the underlying leased asset
remains on the lessor&#x2019;s balance sheet and continues to depreciate.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The breakout of lease revenues and fees, net
of lessor bad debt expense, is shown below:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
  &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
  &lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
  &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
  ended&lt;br/&gt;
  December 31,&lt;/span&gt;&lt;/td&gt;
  &lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    billings and accruals&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;158,844,724&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;128,870,481&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision
    for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(40,489,540&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(31,930,714&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    revenues and fees&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;118,355,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;96,939,767&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:LessorLeasesPolicyTextBlock>
    <us-gaap:OperatingLeaseLeaseIncomeTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
  &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
  &lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
  &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
  ended&lt;br/&gt;
  December 31,&lt;/span&gt;&lt;/td&gt;
  &lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    billings and accruals&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;158,844,724&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;128,870,481&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision
    for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(40,489,540&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(31,930,714&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease
    revenues and fees&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;118,355,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;96,939,767&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:OperatingLeaseLeaseIncomeTableTextBlock>
    <us-gaap:InterestAndFeeIncomeLoansAndLeases contextRef="c0" decimals="0" unitRef="usd">158844724</us-gaap:InterestAndFeeIncomeLoansAndLeases>
    <us-gaap:InterestAndFeeIncomeLoansAndLeases contextRef="c9" decimals="0" unitRef="usd">128870481</us-gaap:InterestAndFeeIncomeLoansAndLeases>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts contextRef="c0" decimals="0" unitRef="usd">40489540</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts contextRef="c9" decimals="0" unitRef="usd">31930714</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <fpay:LeaseRevenuesAndFees contextRef="c0" decimals="0" unitRef="usd">118355184</fpay:LeaseRevenuesAndFees>
    <fpay:LeaseRevenuesAndFees contextRef="c9" decimals="0" unitRef="usd">96939767</fpay:LeaseRevenuesAndFees>
    <us-gaap:DebtPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Deferred
Debt Issuance Costs&lt;/b&gt; - Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments (see Note 6) 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 $213,814 and $283,912 for the years ended December 31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes (see Note 5) 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 $7,002 and $21,885 for the years ended December
31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:DebtPolicyTextBlock>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c33" decimals="0" unitRef="usd">213814</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c34" decimals="0" unitRef="usd">283912</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c35" decimals="0" unitRef="usd">7002</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c36" decimals="0" unitRef="usd">21885</fpay:InterestExpenseDebtIncludingAmortization>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c0">&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
consist of a patent on the Company&#x2019;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. Intangible assets amortization expense was $3,076 for the years ended December
31, 2021 and 2020.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c0">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c0" decimals="0" unitRef="usd">3076</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Software
Costs -&#160;&lt;/b&gt;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&#x2019;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&#x2019;s development stage are capitalized as property and equipment.&#160;Capitalized software costs amounted to $2,816,939
and $2,365,612 for the years ended December 31, 2021 and 2020, respectively. The Company wrote off $4,361 of capitalized development
costs in 2021. Capitalized software amortization expense was $2,317,626 and $2,102,983 for the years ended December 31, 2021 and 2020,
respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy>
    <us-gaap:PaymentsForSoftware contextRef="c0" decimals="0" unitRef="usd">2816939</us-gaap:PaymentsForSoftware>
    <us-gaap:PaymentsForSoftware contextRef="c9" decimals="0" unitRef="usd">2365612</us-gaap:PaymentsForSoftware>
    <us-gaap:CapitalizedContractCostAmortization contextRef="c0" decimals="0" unitRef="usd">4361</us-gaap:CapitalizedContractCostAmortization>
    <us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization contextRef="c3" decimals="0" unitRef="usd">2317626</us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization>
    <us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization contextRef="c4" decimals="0" unitRef="usd">2102983</us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization>
    <fpay:DataCostsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Data
Costs&lt;/b&gt; - The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
as property and equipment and amortized on a straight-line basis over their estimate useful lives. The probability to provide future
economic benefit of the data cost assets is estimated based upon future usage of the information on different areas and products of the
Company. At the beginning of the third quarter of 2021, the Company made several changes remarked by the implementation of a more discipline
process around data procurement and storage. Those improvements triggered a change in the estimate of the probability to provide future
economic benefit of some data cost.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Capitalized
data costs amounted to $884,160 for the year ended December 31, 2021. Capitalized data costs amortization expense was $86,717 for the
years ended December 31, 2021.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:DataCostsPolicyTextBlock>
    <us-gaap:InterestCostsCapitalizedAdjustment contextRef="c0" decimals="0" unitRef="usd">884160</us-gaap:InterestCostsCapitalizedAdjustment>
    <fpay:CapitalizedDataCostsAmortizationExpense contextRef="c0" decimals="0" unitRef="usd">86717</fpay:CapitalizedDataCostsAmortizationExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Operating
Expenses -&lt;/b&gt; Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
    <fpay:MarketingCostsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Marketing
Costs -&lt;/b&gt; 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:MarketingCostsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Per
Share Data -&lt;/b&gt; 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 7). 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In computing diluted income/ (loss) per share
for the year ended December 31, 2021 and the year ended December 31, 2020, no effect has been given to the issuance of common stock upon
conversion or exercise of the Series 2 Convertible Preferred stock as their effect is anti-dilutive.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock Options&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,080,904&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,595,700&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock Warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,112,488&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,523,917&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,896,017&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the year ended December 31, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Year ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Numerator&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,272,774&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(339,896&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Convertible Series 2 Preferred Share
    dividends&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,439,099&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,438,988&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;833,675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,778,884&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-37"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(713,212&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-38"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Net income attributable to Series 1 Convertible
    Preferred Stock&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,106&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-39"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss) attributable to common
    shares - Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;824,987&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3,492,096&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt"&gt;Denominator&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Weighted average of common shares outstanding- Denominator for
    basic EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,387,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,995,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Effect of dilutive securities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Common stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;978,978&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-40"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Common stock warrants&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;861,026&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-41"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Denominator for diluted EPS &#x2013; adjusted
    weighted average shares&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,227,964&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,995,349&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.17&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.17&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock Options&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,080,904&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,595,700&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock Warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,112,488&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,523,917&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,896,017&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c37" decimals="0" unitRef="shares">225231</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c38" decimals="0" unitRef="shares">225231</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c39" decimals="0" unitRef="shares">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c40" decimals="0" unitRef="shares">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c41" decimals="0" unitRef="shares">116903</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c42" decimals="0" unitRef="shares">116903</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c43" decimals="0" unitRef="shares">3080904</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c44" decimals="0" unitRef="shares">2595700</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c45" decimals="0" unitRef="shares">2255184</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c46" decimals="0" unitRef="shares">2112488</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c0" decimals="0" unitRef="shares">11523917</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c9" decimals="0" unitRef="shares">10896017</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Year ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Numerator&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,272,774&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(339,896&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Convertible Series 2 Preferred Share
    dividends&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,439,099&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,438,988&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss) attributable to common and Series 1 Convertible
    Preferred Stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;833,675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,778,884&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-37"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(713,212&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Convertible Series 2 Preferred Share dividends attributable
    to Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-38"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Net income attributable to Series 1 Convertible
    Preferred Stock&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,106&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-39"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Net income/(loss) attributable to common
    shares - Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;824,987&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3,492,096&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline; text-indent: -10pt; padding-left: 10pt"&gt;Denominator&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Weighted average of common shares outstanding- Denominator for
    basic EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,387,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,995,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Effect of dilutive securities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Common stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;978,978&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-40"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Common stock warrants&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;861,026&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-41"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt"&gt;Denominator for diluted EPS &#x2013; adjusted
    weighted average shares&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,227,964&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,995,349&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.17&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.17&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <fpay:NetIncomeloss contextRef="c0" decimals="0" unitRef="usd">3272774</fpay:NetIncomeloss>
    <fpay:NetIncomeloss contextRef="c9" decimals="0" unitRef="usd">-339896</fpay:NetIncomeloss>
    <fpay:ConvertibleSeries2PreferredShareDividends contextRef="c0" decimals="0" unitRef="usd">-2439099</fpay:ConvertibleSeries2PreferredShareDividends>
    <fpay:ConvertibleSeries2PreferredShareDividends contextRef="c9" decimals="0" unitRef="usd">-2438988</fpay:ConvertibleSeries2PreferredShareDividends>
    <fpay:NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock contextRef="c0" decimals="0" unitRef="usd">833675</fpay:NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock>
    <fpay:NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock contextRef="c9" decimals="0" unitRef="usd">-2778884</fpay:NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock>
    <fpay:DeemedDividendFromExchangeWarrants contextRef="c9" decimals="0" unitRef="usd">-713212</fpay:DeemedDividendFromExchangeWarrants>
    <us-gaap:OtherPreferredStockDividendsAndAdjustments contextRef="c0" decimals="0" unitRef="usd">25418</us-gaap:OtherPreferredStockDividendsAndAdjustments>
    <us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest contextRef="c0" decimals="0" unitRef="usd">-34106</us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest>
    <fpay:NumeratorForBasicAndDilutedEPS contextRef="c0" decimals="0" unitRef="usd">824987</fpay:NumeratorForBasicAndDilutedEPS>
    <fpay:NumeratorForBasicAndDilutedEPS contextRef="c9" decimals="0" unitRef="usd">-3492096</fpay:NumeratorForBasicAndDilutedEPS>
    <fpay:WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib contextRef="c0" decimals="INF" unitRef="shares">21387960</fpay:WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib>
    <fpay:WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib contextRef="c9" decimals="INF" unitRef="shares">20995349</fpay:WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib>
    <fpay:CommonStockOptionsinShares contextRef="c0" decimals="INF" unitRef="shares">978978</fpay:CommonStockOptionsinShares>
    <fpay:CommonStockWarrantsinShares contextRef="c0" decimals="INF" unitRef="shares">861026</fpay:CommonStockWarrantsinShares>
    <fpay:DenominatorForBasicAndDilutedEPSWeightedAverageShares contextRef="c0" decimals="INF" unitRef="shares">23227964</fpay:DenominatorForBasicAndDilutedEPSWeightedAverageShares>
    <fpay:DenominatorForBasicAndDilutedEPSWeightedAverageShares contextRef="c9" decimals="INF" unitRef="shares">20995349</fpay:DenominatorForBasicAndDilutedEPSWeightedAverageShares>
    <us-gaap:EarningsPerShareBasic contextRef="c0" decimals="2" unitRef="usdPershares">0.04</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c9" decimals="2" unitRef="usdPershares">-0.17</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted contextRef="c0" decimals="2" unitRef="usdPershares">0.04</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c9" decimals="2" unitRef="usdPershares">-0.17</us-gaap:EarningsPerShareDiluted>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="c0">&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 value
of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based payment transactions)
is recognized as a compensation expense in the financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;Compensation expense is
determined by reference to the fair value of an award on the date of grant and is recognized 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
(See Note 8).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Fair Value of Financial
Instruments&lt;/b&gt; - 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 and the carrying value of promissory notes to related parties approximate fair value based upon their interest rates,
which approximate current market interest rates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Income
Taxes&lt;/b&gt; - 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 December 30, 2021, and 2020, 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <fpay:LargestBenefitPercentage contextRef="c0" decimals="2" unitRef="pure">0.50</fpay:LargestBenefitPercentage>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Recent
Accounting Pronouncements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;In June 2016, the FASB
issued Accounting Standards Update No. 2016-13,&#160;as amended &#x201c;Financial Instruments - Credit Losses (Topic 326)&#x201d;&#160;
revises the&#160;methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The
effective date of Topic 326 for public companies that are considered smaller reporting companies as defined by the SEC as for fiscal
years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard
on January 1, 2023.While the Company is continuing to assess the potential effects of adopting the provisions of Topic 326, it does not
expect to have a material effect, if any, on its Consolidated Financial Statements, as this Topic does not cover operating leases receivables.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;In March 2020, the FASB
issued guidance codified in ASU 2020-04 and ASU 2021-01, &#x201c;Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference
Rate Reform on Financial Reporting,&#x201d; which provides optional expedients for a limited period of time to ease the potential burden
in accounting for (or recognizing the effects of) reference rate reform on financial reporting. ASU 2020-04 provides optional expedients
and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain
criteria are met. The standard is effective for the Company as of March 12, 2020 through December 31, 2022. An entity can elect to apply
the amendments as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively
from a date within an interim period that includes or is subsequent to March 12, 2020, up to that date that the financial statements
are available to be issued. The Company is currently evaluating the optional expedients and exceptions provided by ASU 2020-04 to determine
the impact on its consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;3.
LEASES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Refer to Note 2 of these consolidated financial
statements for further information about the Company&#x2019;s revenue generating activities as a lessor. All customer agreements are considered
operating leases, and the Company currently does not have any sales-type or direct financing leases.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease
Commitments&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;FlexShopper
had a lease for retail store space in West Palm Beach, Florida. The term of the lease was to December 30, 2021. In March 2021, FlexShopper
and the lessor agreed on the early termination of the lease for this property. The monthly rent for this space was approximately $2,300
per month.&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s business and its employees (the &#x201c;January 2019 Lease&#x201d;). 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In September 2021, FlexShopper entered into a
12-month lease for an office space for approximately 18 people at the Battery at SunTrust Park at Georgia, Atlanta mainly to expand
the sales team. The monthly rent for this space is approximately $6,900 per month. This lease is accounted for under the practical expedient
for leases with initial terms of 12 months or less, and as such no related right of use asset or liability was recorded.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
rental expense for the year ended December 31, 2021 and 2020 was approximately $679,000 and $688,000 respectively. At December 31, 2021,
the future minimum annual lease payments are approximately as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 88%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;472,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;427,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2024&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;435,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;443,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2026&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;456,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Thereafter&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;774,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;3,007,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are included in the Company&#x2019;s
consolidated balance sheets beginning January 1, 2019.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Supplemental
balance sheet information related to leases is as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Balance Sheet Classification&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 53%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Operating Lease Asset&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 22%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Property and Equipment, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,534,512&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,673,432&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Finance Lease Asset&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Property and Equipment, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;18,818&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;27,106&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Total Lease Assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,553,330&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,700,538&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Operating Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;163,939&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;153,019&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Finance Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,793&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;7,707&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Operating Lease Liability &#x2013; net of current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,761,558&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,925,498&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Finance Lease Liability &#x2013;
    net of current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;13,065&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;21,857&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Total Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,947,355&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;2,108,081&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#x2019;s leases:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Discount &lt;br/&gt; Rate&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Lease Term&lt;br/&gt; (in years)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.03&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating
lease expense is recognized on a straight-line basis over the lease term within operating expenses in the Company&#x2019;s consolidated
statements of operations. Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&#x2019;s
consolidated statements of operations. The Company&#x2019;s total operating and finance lease expense all relate to lease costs and amounted
to $401,463 and $433,654 for the year ended December 31, 2021 and December 31, 2020, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Supplemental
cash flow information related to operating leases is as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash
    payments for operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;400,771&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;221,433&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash
    payments for finance leases&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,049&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;New
    finance lease asset obtained in exchange for lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-42"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,033&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Below
is a summary of undiscounted operating lease liabilities as of December 30, 2021. 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating&lt;br/&gt;
    Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;405,443&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;417,606&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;430,134&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;443,038&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;456,330&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027
    and thereafter&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;773,594&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,926,145&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less:
    interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,000,648&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present
    value of lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,925,497&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Below
is a summary of undiscounted finance lease liabilities as of December 30, 2021. 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Finance&lt;br/&gt;
    Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;$&lt;/td&gt;
    &lt;td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,184&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,699&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,782&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,665&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less:
    interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(3,807)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present
    value of lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"&gt;$&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,858&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <fpay:OperatingLeasesRentExpenseMonthlyRent contextRef="c0" decimals="0" unitRef="usd">2300</fpay:OperatingLeasesRentExpenseMonthlyRent>
    <fpay:TermOfLease contextRef="c47">P108M</fpay:TermOfLease>
    <us-gaap:AreaOfLand contextRef="c48" decimals="0" unitRef="sqm">21622</us-gaap:AreaOfLand>
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="c47" decimals="0" unitRef="usd">31500</fpay:ConversionOfStockOptionsIntoCommonStock>
    <us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage contextRef="c47" decimals="2" unitRef="pure">0.03</us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage>
    <us-gaap:PaymentsForRent contextRef="c49" decimals="0" unitRef="usd">6900</us-gaap:PaymentsForRent>
    <fpay:OperatingLeasesRentExpense contextRef="c49" decimals="0" unitRef="usd">679000</fpay:OperatingLeasesRentExpense>
    <fpay:OperatingLeasesRentExpense contextRef="c9" decimals="0" unitRef="usd">688000</fpay:OperatingLeasesRentExpense>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 88%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;472,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;427,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2024&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;435,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;443,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;2026&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;456,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Thereafter&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;774,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;3,007,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c3" decimals="0" unitRef="usd">472000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c3" decimals="0" unitRef="usd">427000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="c3" decimals="0" unitRef="usd">435000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="c3" decimals="0" unitRef="usd">443000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive contextRef="c3" decimals="0" unitRef="usd">456000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <fpay:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter contextRef="c3" decimals="0" unitRef="usd">774000</fpay:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter>
    <fpay:LesseeOperatingLeaseLiabilityPaymentsTotal contextRef="c3" decimals="0" unitRef="usd">3007000</fpay:LesseeOperatingLeaseLiabilityPaymentsTotal>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Balance Sheet Classification&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;br/&gt;
    2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 53%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Operating Lease Asset&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 22%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Property and Equipment, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,534,512&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,673,432&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Finance Lease Asset&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Property and Equipment, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;18,818&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;27,106&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Total Lease Assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,553,330&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,700,538&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Operating Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;163,939&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;153,019&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Finance Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,793&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;7,707&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Operating Lease Liability &#x2013; net of current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,761,558&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,925,498&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Finance Lease Liability &#x2013;
    net of current portion&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;13,065&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;21,857&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Total Lease Liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,947,355&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;2,108,081&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <fpay:BalanceSheetClassification contextRef="c50">Property and Equipment, net</fpay:BalanceSheetClassification>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c51" decimals="0" unitRef="usd">1534512</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c52" decimals="0" unitRef="usd">1673432</us-gaap:OperatingLeaseRightOfUseAsset>
    <fpay:BalanceSheetClassificationOne contextRef="c50">Property and Equipment, net</fpay:BalanceSheetClassificationOne>
    <us-gaap:FinanceLeaseRightOfUseAsset contextRef="c51" decimals="0" unitRef="usd">18818</us-gaap:FinanceLeaseRightOfUseAsset>
    <us-gaap:FinanceLeaseRightOfUseAsset contextRef="c52" decimals="0" unitRef="usd">27106</us-gaap:FinanceLeaseRightOfUseAsset>
    <fpay:TotalLeaseAssets contextRef="c3" decimals="0" unitRef="usd">1553330</fpay:TotalLeaseAssets>
    <fpay:TotalLeaseAssets contextRef="c4" decimals="0" unitRef="usd">1700538</fpay:TotalLeaseAssets>
    <fpay:BalanceSheetClassificationTwo contextRef="c53">Current Lease Liabilities</fpay:BalanceSheetClassificationTwo>
    <fpay:OperatingLeaseLiabilityCurrentPortion contextRef="c54" decimals="0" unitRef="usd">163939</fpay:OperatingLeaseLiabilityCurrentPortion>
    <fpay:OperatingLeaseLiabilityCurrentPortion contextRef="c55" decimals="0" unitRef="usd">153019</fpay:OperatingLeaseLiabilityCurrentPortion>
    <fpay:BalanceSheetClassificationThree contextRef="c53">Current Lease Liabilities</fpay:BalanceSheetClassificationThree>
    <fpay:FinanceLeaseLiabilityCurrentPortion contextRef="c54" decimals="0" unitRef="usd">8793</fpay:FinanceLeaseLiabilityCurrentPortion>
    <fpay:FinanceLeaseLiabilityCurrentPortion contextRef="c55" decimals="0" unitRef="usd">7707</fpay:FinanceLeaseLiabilityCurrentPortion>
    <fpay:BalanceSheetClassificationFour contextRef="c56">Long Term Lease Liabilities</fpay:BalanceSheetClassificationFour>
    <us-gaap:OtherLongTermDebtNoncurrent contextRef="c57" decimals="0" unitRef="usd">1761558</us-gaap:OtherLongTermDebtNoncurrent>
    <us-gaap:OtherLongTermDebtNoncurrent contextRef="c58" decimals="0" unitRef="usd">1925498</us-gaap:OtherLongTermDebtNoncurrent>
    <fpay:BalanceSheetClassificationsFive contextRef="c56">Long Term Lease Liabilities</fpay:BalanceSheetClassificationsFive>
    <fpay:FinanceLeaseLiabilityNetOfCurrentPortion contextRef="c57" decimals="0" unitRef="usd">13065</fpay:FinanceLeaseLiabilityNetOfCurrentPortion>
    <fpay:FinanceLeaseLiabilityNetOfCurrentPortion contextRef="c58" decimals="0" unitRef="usd">21857</fpay:FinanceLeaseLiabilityNetOfCurrentPortion>
    <fpay:TotalLeaseLiabilities contextRef="c3" decimals="0" unitRef="usd">1947355</fpay:TotalLeaseLiabilities>
    <fpay:TotalLeaseLiabilities contextRef="c4" decimals="0" unitRef="usd">2108081</fpay:TotalLeaseLiabilities>
    <fpay:TermOfLease contextRef="c0">P12M</fpay:TermOfLease>
    <fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Discount &lt;br/&gt; Rate&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Lease Term&lt;br/&gt; (in years)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.03&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c59" decimals="4" unitRef="pure">0.1303</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c59">P7Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c60" decimals="4" unitRef="pure">0.1332</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c60">P2Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseCost contextRef="c0" decimals="0" unitRef="usd">401463</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost contextRef="c9" decimals="0" unitRef="usd">433654</us-gaap:OperatingLeaseCost>
    <us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash
    payments for operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;400,771&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;221,433&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash
    payments for finance leases&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,049&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;New
    finance lease asset obtained in exchange for lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-42"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,033&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock>
    <us-gaap:OperatingLeasePayments contextRef="c0" decimals="0" unitRef="usd">400771</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c9" decimals="0" unitRef="usd">221433</us-gaap:OperatingLeasePayments>
    <fpay:FinanceLeasePrincipalPayment contextRef="c0" decimals="0" unitRef="usd">11184</fpay:FinanceLeasePrincipalPayment>
    <fpay:FinanceLeasePrincipalPayment contextRef="c9" decimals="0" unitRef="usd">11049</fpay:FinanceLeasePrincipalPayment>
    <us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability contextRef="c9" decimals="0" unitRef="usd">4033</us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability>
    <fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating&lt;br/&gt;
    Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;405,443&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;417,606&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;430,134&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;443,038&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;456,330&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027
    and thereafter&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;773,594&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,926,145&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less:
    interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,000,648&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present
    value of lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,925,497&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities>
    <fpay:OperatingLeaseFutureMinimumPaymentsDueInTwoYears contextRef="c3" decimals="0" unitRef="usd">405443</fpay:OperatingLeaseFutureMinimumPaymentsDueInTwoYears>
    <fpay:OperatingLeaseFutureMinimumPaymentsDueInThreeYears contextRef="c3" decimals="0" unitRef="usd">417606</fpay:OperatingLeaseFutureMinimumPaymentsDueInThreeYears>
    <fpay:OperatingLeaseFutureMinimumPaymentsDueInFourYears contextRef="c3" decimals="0" unitRef="usd">430134</fpay:OperatingLeaseFutureMinimumPaymentsDueInFourYears>
    <fpay:OperatingLeaseFutureMinimumPaymentsDueInFiveYears contextRef="c3" decimals="0" unitRef="usd">443038</fpay:OperatingLeaseFutureMinimumPaymentsDueInFiveYears>
    <fpay:OperatingLeaseFutureMinimumPaymentsDueInSixYears contextRef="c3" decimals="0" unitRef="usd">456330</fpay:OperatingLeaseFutureMinimumPaymentsDueInSixYears>
    <fpay:OperatingLeaseFutureMinimumPaymentsDueThereafter contextRef="c3" decimals="0" unitRef="usd">773594</fpay:OperatingLeaseFutureMinimumPaymentsDueThereafter>
    <fpay:OperatingLeaseFutureMinimumPaymentsDue contextRef="c3" decimals="0" unitRef="usd">2926145</fpay:OperatingLeaseFutureMinimumPaymentsDue>
    <fpay:Interest contextRef="c3" decimals="0" unitRef="usd">-1000648</fpay:Interest>
    <us-gaap:OperatingLeaseLiability contextRef="c3" decimals="0" unitRef="usd">1925497</us-gaap:OperatingLeaseLiability>
    <fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-left: 0.125in; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Finance&lt;br/&gt;
    Leases&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;$&lt;/td&gt;
    &lt;td style="text-align: right; width: 9%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,184&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,699&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,782&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,665&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less:
    interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(3,807)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present
    value of lease liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-family: Times New Roman, Times, Serif"&gt;$&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,858&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c60" decimals="0" unitRef="usd">11184</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c60" decimals="0" unitRef="usd">9699</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="c60" decimals="0" unitRef="usd">4782</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities contextRef="c60" decimals="0" unitRef="usd">25665</fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities>
    <fpay:OperatingLeaseInterestExpenses contextRef="c60" decimals="0" unitRef="usd">3807</fpay:OperatingLeaseInterestExpenses>
    <us-gaap:OperatingLeaseLiability contextRef="c60" decimals="0" unitRef="usd">21858</us-gaap:OperatingLeaseLiability>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;4.&lt;/b&gt;&#160;&lt;b&gt;PROPERTY
AND EQUIPMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Estimated
    &lt;br/&gt; Useful Lives&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#160;31,
    &lt;br/&gt; 2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#160;31,
    &lt;br/&gt; 2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 63%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Furniture,
    fixtures and vehicle&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2-5 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;391,669&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;303,285&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Website,
    internal use software and data cost&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,186,179&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,489,441&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Computers
    and software&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3-7 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,281,975&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,121,914&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,859,823&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,914,640&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less:
    accumulated depreciation and amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(12,571,947&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(9,703,482&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Right
    of use assets, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,553,330&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,700,538&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,841,206&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,911,696&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
and amortization expense were $2,872,826 and $2,268,211 for the years ended December 31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Estimated
    &lt;br/&gt; Useful Lives&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#160;31,
    &lt;br/&gt; 2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#160;31,
    &lt;br/&gt; 2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 63%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Furniture,
    fixtures and vehicle&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2-5 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;391,669&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;303,285&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Website,
    internal use software and data cost&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,186,179&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,489,441&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Computers
    and software&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3-7 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,281,975&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,121,914&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,859,823&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,914,640&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less:
    accumulated depreciation and amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(12,571,947&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(9,703,482&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Right
    of use assets, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,553,330&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,700,538&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,841,206&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,911,696&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c61">P2Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c62">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c63" decimals="0" unitRef="usd">391669</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c64" decimals="0" unitRef="usd">303285</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c65">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c66" decimals="0" unitRef="usd">16186179</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c67" decimals="0" unitRef="usd">12489441</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c68">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c69">P7Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c70" decimals="0" unitRef="usd">2281975</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c71" decimals="0" unitRef="usd">1121914</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c3" decimals="0" unitRef="usd">18859823</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c4" decimals="0" unitRef="usd">13914640</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentOtherAccumulatedDepreciation contextRef="c3" decimals="0" unitRef="usd">12571947</us-gaap:PropertyPlantAndEquipmentOtherAccumulatedDepreciation>
    <us-gaap:PropertyPlantAndEquipmentOtherAccumulatedDepreciation contextRef="c4" decimals="0" unitRef="usd">9703482</us-gaap:PropertyPlantAndEquipmentOtherAccumulatedDepreciation>
    <us-gaap:AssetsNet contextRef="c3" decimals="0" unitRef="usd">1553330</us-gaap:AssetsNet>
    <us-gaap:AssetsNet contextRef="c4" decimals="0" unitRef="usd">1700538</us-gaap:AssetsNet>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c3" decimals="0" unitRef="usd">7841206</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c4" decimals="0" unitRef="usd">5911696</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c0" decimals="0" unitRef="usd">2872826</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c9" decimals="0" unitRef="usd">2268211</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DebtDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;5.&#160;PROMISSORY
NOTES-RELATED PARTIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;122 Partners Note&lt;/b&gt;- On January 25, 2019,
FlexShopper, LLC (the &#x201c;Borrower&#x201d;) 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 &#x201c;122 Partners Note&#x201d;)
in the principal amount of $1,000,000. H. Russell Heiser, Jr., FlexShopper&#x2019;s Chief Financial Officer, is a member of 122 Partners,
LLC. Payment of the principal amount and accrued interest under the 122 Partners Note was due and payable by the borrower on April 30,
2020 and the borrower can prepay principal and interest at any time without penalty. Amounts outstanding under the 122 Partners Note
bear interest at a rate equal to 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 122 Partners Note are subordinated to obligations under the Credit Agreement. The 122 Partners
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 122 Partners Note. Obligations under the 122 Partners Note are secured
by substantially all of the Borrower&#x2019;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, the Borrower and 122 Partners, LLC agreed to
extend the maturity date of the 122 Partners Note to April 30, 2021. On March 22, 2021, FlexShopper, LLC executed an amendment to the
122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2022. No other changes were made to such
Note. Principal and accrued and unpaid interest outstanding on the 122 Partners Note was $1,011,439 as of December 31, 2021 and $1,015,510
as of December 31, 2020.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interests paid for the 122 Partner Note were
$148,011 and $165,280 for the year 2021 and 2020, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interests expensed for the 122 Partner Note were
$143,940 and $165,409 for the year 2021 and 2020, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;As of March 30, 2022, the Company is finalizing
an amendment to the 122 Partner Note to extend the maturity date for one more year.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;NRNS Note&lt;/b&gt;- FlexShopper LLC (the &#x201c;Borrower&#x201d;)
previously entered into letter agreements with NRNS Capital Holdings LLC (&#x201c;NRNS&#x201d;), the manager of which is the Chairman of
the Company&#x2019;s Board of Directors, pursuant to which the Borrower issued subordinated promissory notes to NRNS (the &#x201c;NRNS
Note&#x201d;) in the total principal amount of $3,750,000. Payment of principal and accrued interest under the NRNS Note was due and payable
by the Borrower on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without penalty. Amounts outstanding
under the NRNS Note bear interest at a rate equal to 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 NRNS Note are subordinated to obligations under the Credit Agreement. The
NRNS 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 NRNS Note. Obligations under the NRNS Note is secured by substantially
all of the Borrower&#x2019;s assets, subject to rights of the lenders under the Credit Agreement. On March 22, 2021, FlexShopper, LLC
executed an amendment to the NRNS Note such that the maturity date was extended to April 1, 2022. On February 2, 2022, FlexShopper LLC
executed another amendment to the NRNS Note. This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased
the credit commitment from $3,750,000 to $11,000,000. No other changes were made to such NRNS Note. Principal and accrued and unpaid
interest outstanding on the NRNS Note was $3,792,923 as of December 31, 2021 and $3,808,312 as of December 31, 2020.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interests paid for the NRNS Note were $555,749
and $619,961 for the year 2021 and 2020, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interests expensed for the NRNS Note were $540,360
and $620,581 for the year 2021 and 2020, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amounts
payable under the promissory notes are as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Debt &lt;br/&gt; Principal&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;54,362&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,750,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-43"&gt;&#x2014;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c72" decimals="0" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <fpay:BearInterestRate contextRef="c73" decimals="4" unitRef="pure">0.05</fpay:BearInterestRate>
    <fpay:PrincipalAccruedUnpaidInterestoutstanding contextRef="c0" decimals="0" unitRef="usd">1011439</fpay:PrincipalAccruedUnpaidInterestoutstanding>
    <fpay:PrincipalAccruedUnpaidInterestoutstanding contextRef="c9" decimals="0" unitRef="usd">1015510</fpay:PrincipalAccruedUnpaidInterestoutstanding>
    <us-gaap:InterestExpenseRelatedParty contextRef="c0" decimals="0" unitRef="usd">148011</us-gaap:InterestExpenseRelatedParty>
    <us-gaap:InterestExpenseRelatedParty contextRef="c9" decimals="0" unitRef="usd">165280</us-gaap:InterestExpenseRelatedParty>
    <us-gaap:InterestExpenseDebtExcludingAmortization contextRef="c0" decimals="0" unitRef="usd">143940</us-gaap:InterestExpenseDebtExcludingAmortization>
    <us-gaap:InterestExpenseDebtExcludingAmortization contextRef="c9" decimals="0" unitRef="usd">165409</us-gaap:InterestExpenseDebtExcludingAmortization>
    <fpay:DebtInstrumentMaturityTerm contextRef="c78">the Company is finalizing
an amendment to the 122 Partner Note to extend the maturity date for one more year.</fpay:DebtInstrumentMaturityTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c74" decimals="0" unitRef="usd">3750000</us-gaap:DebtInstrumentFaceAmount>
    <fpay:BearInterestRate contextRef="c74" decimals="4" unitRef="pure">0.05</fpay:BearInterestRate>
    <fpay:DescriptionOfNotesAmendedAndRestated contextRef="c75">This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased
the credit commitment from $3,750,000 to $11,000,000.</fpay:DescriptionOfNotesAmendedAndRestated>
    <fpay:PrincipalAccruedUnpaidInterestoutstanding contextRef="c76" decimals="0" unitRef="usd">3792923</fpay:PrincipalAccruedUnpaidInterestoutstanding>
    <fpay:PrincipalAccruedUnpaidInterestoutstanding contextRef="c77" decimals="0" unitRef="usd">3808312</fpay:PrincipalAccruedUnpaidInterestoutstanding>
    <us-gaap:InterestExpenseRelatedParty contextRef="c76" decimals="0" unitRef="usd">555749</us-gaap:InterestExpenseRelatedParty>
    <us-gaap:InterestExpenseRelatedParty contextRef="c77" decimals="0" unitRef="usd">619961</us-gaap:InterestExpenseRelatedParty>
    <us-gaap:InterestExpenseDebtExcludingAmortization contextRef="c76" decimals="0" unitRef="usd">540360</us-gaap:InterestExpenseDebtExcludingAmortization>
    <us-gaap:InterestExpenseDebtExcludingAmortization contextRef="c77" decimals="0" unitRef="usd">620581</us-gaap:InterestExpenseDebtExcludingAmortization>
    <fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Debt &lt;br/&gt; Principal&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;54,362&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,750,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-43"&gt;&#x2014;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="c79" decimals="0" unitRef="usd">1000000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentPeriodicPaymentInterest contextRef="c79" decimals="0" unitRef="usd">54362</us-gaap:DebtInstrumentPeriodicPaymentInterest>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="c80" decimals="0" unitRef="usd">3750000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <fpay:LoanPayableDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;6.
LOAN PAYABLE UNDER CREDIT AGREEMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (&#x201c;Borrower&#x201d;), entered into a credit agreement (as amended from
time-to-time, the &#x201c;Credit Agreement&#x201d;) 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 (&#x201c;Lender&#x201d;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#x2019;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 $57,500,000
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). The Lender was granted a security interest in certain leases as collateral under this Agreement.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 29, 2021, the Company and the Lender
signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment Termination Date to April 1, 2024, amended
other covenant requirements, partially removed indebtedness covenants and amended eligibility rules. The interest rate charged on amounts
borrowed is LIBOR plus 11% per annum. At December 31, 2021, amounts borrowed bear interest at 11.25%.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 payments of cash 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 liquidity and cash 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&#x2019;s actual results at
December 31, 2021, follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Required&lt;br/&gt;
    Covenant&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Actual
    &lt;br/&gt;
    Position&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Equity Book Value
    not less than&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,000,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;$&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;16,143,619&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Liquidity greater than&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5,094,642&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Cash greater than&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;500,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5,094,642&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Consolidated Total Debt to Equity
    Book Value ratio not to exceed&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5.25&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;3.40&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, the Company had $5,268,566 available under the Credit Agreement. Credit availability is subject to a borrowing
base which is redetermined from time to time and based on specific advance rates on eligible current assets. As the Company continues
to originate lease agreements, new leases will be eligible for the borrowing base and this will open more availability under the Credit
Agreement.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expense incurred under the Credit Agreement
amounted to $4,323,830 for the year ended December 31, 2021, and $3,192,019 for the year ended December 31, 2020, respectively. The outstanding
balance under the Credit Agreement was $50,475,000 as of December 31, 2021 and was $37,195,696 as of December 31, 2020. Such amount is
presented in the consolidated balance sheet net of unamortized issuance costs of $413,076 at 2021 and $61,617 at 2020. Interest is payable
monthly on the outstanding balance of the amounts borrowed. No principal is expected to be repaid in the next twelve months due to the
Commitment Termination Date having been extended to April 1, 2024, or from reductions in the borrowing base. Accordingly, all principal
is shown as a non-current liability at December 31, 2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 5, 2021, the applicable regulators announced
that LIBOR will cease to be provided and will no longer be representative (i) immediately after December 31, 2021 for all sterling, euro,
Swiss franc and Japanese yen settings, and the one-week and two-month U.S. dollar settings and (ii) immediately after June 30,2023 for
the remaining U.S. dollar settings. The Company&#x2019;s debt bears interest based on the one-month LIBOR rate. If there is a LIBOR Disruption
Event as defined in the Credit Agreement, LIBOR will be replaced with the Prime Rate.&lt;/p&gt;</fpay:LoanPayableDisclosureTextBlock>
    <us-gaap:OtherBorrowings contextRef="c81" decimals="0" unitRef="usd">57500000</us-gaap:OtherBorrowings>
    <us-gaap:LineOfCreditFacilityDescription contextRef="c82">This Amendment extended the Commitment Termination Date to April 1, 2024, amended
other covenant requirements, partially removed indebtedness covenants and amended eligibility rules.</us-gaap:LineOfCreditFacilityDescription>
    <us-gaap:DebtInstrumentInterestRateDuringPeriod contextRef="c82" decimals="2" unitRef="pure">0.11</us-gaap:DebtInstrumentInterestRateDuringPeriod>
    <fpay:BearInterestRate contextRef="c83" decimals="4" unitRef="pure">0.1125</fpay:BearInterestRate>
    <fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December&#160;31,&lt;br/&gt;
    2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Required&lt;br/&gt;
    Covenant&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Actual
    &lt;br/&gt;
    Position&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Equity Book Value
    not less than&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,000,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;$&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;16,143,619&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Liquidity greater than&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5,094,642&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Cash greater than&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;500,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5,094,642&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Consolidated Total Debt to Equity
    Book Value ratio not to exceed&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5.25&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;3.40&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults>
    <fpay:EquityBookValueNotLessThan contextRef="c87" decimals="0" unitRef="usd">8000000</fpay:EquityBookValueNotLessThan>
    <fpay:EquityBookValueNotLessThan contextRef="c88" decimals="0" unitRef="usd">16143619</fpay:EquityBookValueNotLessThan>
    <fpay:LiquidityGreaterThanAmount contextRef="c89" decimals="0" unitRef="usd">1500000</fpay:LiquidityGreaterThanAmount>
    <fpay:LiquidityGreaterThanAmount contextRef="c90" decimals="0" unitRef="usd">5094642</fpay:LiquidityGreaterThanAmount>
    <us-gaap:Cash contextRef="c87" decimals="0" unitRef="usd">500000</us-gaap:Cash>
    <us-gaap:Cash contextRef="c88" decimals="0" unitRef="usd">5094642</us-gaap:Cash>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1 contextRef="c89" decimals="2" unitRef="pure">5.25</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:DebtInstrumentConvertibleConversionRatio1 contextRef="c90" decimals="2" unitRef="pure">3.4</us-gaap:DebtInstrumentConvertibleConversionRatio1>
    <us-gaap:DebtInstrumentPeriodicPayment contextRef="c84" decimals="0" unitRef="usd">5268566</us-gaap:DebtInstrumentPeriodicPayment>
    <fpay:InterestExpenses contextRef="c84" decimals="0" unitRef="usd">4323830</fpay:InterestExpenses>
    <fpay:InterestExpenses contextRef="c85" decimals="0" unitRef="usd">3192019</fpay:InterestExpenses>
    <fpay:OutstandingBalanceUnderCreditAgreement contextRef="c83" decimals="0" unitRef="usd">50475000</fpay:OutstandingBalanceUnderCreditAgreement>
    <fpay:OutstandingBalanceUnderCreditAgreement contextRef="c86" decimals="0" unitRef="usd">37195696</fpay:OutstandingBalanceUnderCreditAgreement>
    <us-gaap:UnamortizedDebtIssuanceExpense contextRef="c3" decimals="0" unitRef="usd">413076</us-gaap:UnamortizedDebtIssuanceExpense>
    <us-gaap:UnamortizedDebtIssuanceExpense contextRef="c4" decimals="0" unitRef="usd">61617</us-gaap:UnamortizedDebtIssuanceExpense>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;7.
CAPITAL STRUCTURE&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s capital structure consists of preferred and common stock as described below:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Preferred
Stock&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s
Board of Directors determines the rights and preferences of the Company&#x2019;s preferred stock.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt; &lt;b&gt;&#x2013;&lt;/b&gt; Series 1 Convertible Preferred Stock ranks senior to common stock upon liquidation.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"&gt; &lt;td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Series 2 Convertible Preferred Stock&lt;/span&gt; &lt;b&gt;&#x2013;&lt;/b&gt; The Company sold to B2 FIE V LLC (the &#x201c;Investor&#x201d;), an entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock (&#x201c;Series 2 Preferred Stock&#x201d;) 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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;The
Series 2 Preferred Shares were sold for $1,000 per share (the &#x201c;Stated Value&#x201d;) and accrue dividends on the Stated Value at
an annual rate of 10% compounded annually. Cumulative accrued dividends as of December 31, 2021 totaled approximately $13,271,173. As
of December 31, 2021, 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.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Common
Stock&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x201c;FPAY.&#x201d;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x201c;Public Warrants&#x201d;). 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 &#x201c;FPAYW&#x201d; (See Note 10).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
part of a consulting agreement with XLR8 Capital Partners LLC (the &#x201c;Consulting Agreement&#x201d;), an entity of which the Company&#x2019;s
Chairman is manager, the Company agreed to issue 40,000 warrants to XLR8 Capital Partners LLC 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. On August 30, 2020,
the parties entered into an amendment to the Consulting Agreement to further extend the term for another six-month period through February
28, 2021. The Consulting Agreement automatically renewed for one successive six-month period, therefore the new termination date was
August 31, 2021. There are no additional automatic renewals. The Consulting Agreement and amendments were approved by the Company&#x2019;s
Compensation Committee.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
August 2020 amendment also modified the alternative minimum exercise price of the monthly warrant consideration issuable to the Consultant
to $1.60 per share going forward, and the expiration date of the warrants to the date that is four years following the last trading day
of the calendar month relating to the applicable monthly warrant issuance.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;During the year ended December
31, 2021, the Company recorded an expense of $522,808 based on a weighted average grant date fair value of $1.63 per warrant.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expense&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Grant
    date fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Grant
    Date&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Recorded&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Per&#160;Warrant&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;January
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;73,595&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.84&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;February
    29, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;76,318&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.91&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;March
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;63,010&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.58&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;April
    30, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;60,542&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.51&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;May
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;63,156&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.58&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;June
    30, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;68,228&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.71&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;July
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;55,658&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.39&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;August
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62,301&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.56&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;320,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;522,808&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.63&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
recorded an expense of $407,494 based on a weighted average valuation of $0.85 per warrant.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Expense&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Valuation&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Grant Date&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Granted&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Recorded&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Per&#160;Warrant&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;&lt;span style="font-size: 10pt"&gt;January 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;16,503&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;February 29, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;18,727&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.47&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;March 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,769&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.22&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;April 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;25,412&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.64&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;May 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;33,388&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.83&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;June 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;36,681&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.92&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;July 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;29,587&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.74&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;August 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;46,744&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.17&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;September 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;43,229&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.08&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;October 31,2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;37,414&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.94&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;November 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;45,883&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.15&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-size: 10pt"&gt;December 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;65,157&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.63&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;480,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;407,494&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.85&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The expense recorded related to warrants in 2021
and 2020 are included in the line Operating expenses within the Consolidated Statement of Operations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes information about outstanding stock warrants as of December 31, 2021, all of which are exercisable:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Exercise
    Price&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock&#160;Warrants Outstanding&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Preferred Stock&#160;Warrants Outstanding&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    Average Remaining Contractual Life&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,055,184&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 23%; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;160,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.34&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.40&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.54&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.62&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.68&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.69&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.74&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.76&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.91&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.95&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.00&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.01&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.08&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.45&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.53&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.57&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.70&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.78&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.79&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.89&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.93&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.97&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.09&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.17&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.19&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.27&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;439&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;sup&gt;*&lt;/sup&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"/&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;439&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"&gt; &lt;td style="text-align: justify; width: 0.25in; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(*)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At December 31, 2021, these warrants were convertible into 116,903 shares of common stock&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c91" decimals="0" unitRef="shares">500000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c91" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c92" decimals="0" unitRef="shares">250000</us-gaap:PreferredStockSharesAuthorized>
    <fpay:PreferredStockDesignated contextRef="c93" decimals="0" unitRef="shares">25000</fpay:PreferredStockDesignated>
    <us-gaap:PreferredStockConversionBasis contextRef="c94">As
of December 31, 2021, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#x2019;s common
stock, subject to certain anti-dilution rights.</us-gaap:PreferredStockConversionBasis>
    <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="c94">As
of December 31, 2021, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.&#160;</us-gaap:ConvertiblePreferredStockTermsOfConversion>
    <us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="c93" decimals="0" unitRef="shares">20000</us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity contextRef="c95" decimals="-5" unitRef="usd">20000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion contextRef="c95" decimals="0" unitRef="shares">1952</fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion>
    <fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity contextRef="c95" decimals="-4" unitRef="usd">1950000</fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity>
    <fpay:PreferredStockStatedValuePerShare contextRef="c95" decimals="0" unitRef="usdPershares">1000</fpay:PreferredStockStatedValuePerShare>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="c93" decimals="2" unitRef="pure">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:CumulativeDividends contextRef="c93" decimals="0" unitRef="usd">13271173</us-gaap:CumulativeDividends>
    <us-gaap:ConversionOfStockSharesConverted1 contextRef="c95" decimals="0" unitRef="shares">266</us-gaap:ConversionOfStockSharesConverted1>
    <us-gaap:CommonStockConvertibleConversionPriceDecrease contextRef="c27" decimals="2" unitRef="usdPershares">23</us-gaap:CommonStockConvertibleConversionPriceDecrease>
    <fpay:ConvertiblePreferredStockTermOfConversionDescription contextRef="c27">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.</fpay:ConvertiblePreferredStockTermOfConversionDescription>
    <fpay:CommonStockShareAuthorized contextRef="c27" decimals="0" unitRef="shares">40000000</fpay:CommonStockShareAuthorized>
    <fpay:CommonStockParOrStatedPerShareValue contextRef="c27" decimals="4" unitRef="usdPershares">0.0001</fpay:CommonStockParOrStatedPerShareValue>
    <fpay:WarrantsExercisableForSharesOfCommonStock contextRef="c96" decimals="0" unitRef="shares">5750000</fpay:WarrantsExercisableForSharesOfCommonStock>
    <fpay:WarrantExercisePrice contextRef="c96" decimals="2" unitRef="usdPershares">1.25</fpay:WarrantExercisePrice>
    <fpay:DescriptionOfWarrantsExpiration contextRef="c96">The warrants were immediately exercisable and expire five years from the date of issuance.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:WarrantsExercisableForSharesOfCommonStock contextRef="c97" decimals="0" unitRef="shares">1055184</fpay:WarrantsExercisableForSharesOfCommonStock>
    <fpay:WarrantExercisePrice contextRef="c97" decimals="2" unitRef="usdPershares">1.25</fpay:WarrantExercisePrice>
    <fpay:DescriptionOfWarrantsExpiration contextRef="c97">The warrants are exercisable at $1.25
per share of common stock and expire on September 28, 2023.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:DescriptionOfWarrantsExpiration contextRef="c98">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.&#160;</fpay:DescriptionOfWarrantsExpiration>
    <fpay:WarrantDescription contextRef="c99">As
part of a consulting agreement with XLR8 Capital Partners LLC (the &#x201c;Consulting Agreement&#x201d;), an entity of which the Company&#x2019;s
Chairman is manager, the Company agreed to issue 40,000 warrants to XLR8 Capital Partners LLC 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.</fpay:WarrantDescription>
    <fpay:ProceedsFromIssuancesOfWarrants contextRef="c97" decimals="0" unitRef="shares">40000</fpay:ProceedsFromIssuancesOfWarrants>
    <fpay:WarrantExercisePrice contextRef="c99" decimals="2" unitRef="usdPershares">1.25</fpay:WarrantExercisePrice>
    <fpay:DescriptionOfWarrantsExpiration contextRef="c99">The warrants are immediately exercisable and expire following the close of business
on June 30, 2023.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:WarrantExercisePrice contextRef="c100" decimals="2" unitRef="usdPershares">1.6</fpay:WarrantExercisePrice>
    <fpay:WarrantsExpirationPeriod contextRef="c100">P4Y</fpay:WarrantsExpirationPeriod>
    <fpay:ValuationExpenses contextRef="c97" decimals="0" unitRef="usd">522808</fpay:ValuationExpenses>
    <fpay:WeightedAverageGrantDateFairValue contextRef="c101" decimals="2" unitRef="usdPershares">1.63</fpay:WeightedAverageGrantDateFairValue>
    <fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expense&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Grant
    date fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Grant
    Date&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Recorded&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Per&#160;Warrant&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;January
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;73,595&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.84&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;February
    29, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;76,318&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.91&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;March
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;63,010&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.58&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;April
    30, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;60,542&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.51&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;May
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;63,156&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.58&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;June
    30, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;68,228&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.71&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;July
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;55,658&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.39&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;August
    31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62,301&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.56&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;320,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;522,808&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.63&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Expense&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Valuation&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Grant Date&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Granted&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Recorded&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Per&#160;Warrant&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;&lt;span style="font-size: 10pt"&gt;January 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;16,503&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;February 29, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;18,727&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.47&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;March 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;8,769&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.22&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;April 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;25,412&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.64&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;May 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;33,388&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.83&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;June 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;36,681&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.92&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;July 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;29,587&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.74&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;August 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;46,744&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.17&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;September 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;43,229&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.08&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;October 31,2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;37,414&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.94&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;November 30, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;45,883&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.15&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-size: 10pt"&gt;December 31, 2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;65,157&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.63&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;480,000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;407,494&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.85&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock>
    <fpay:WarrantsGranted contextRef="c102" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c102" decimals="0" unitRef="usd">73595</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c103" decimals="2" unitRef="usdPershares">1.84</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c104" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c104" decimals="0" unitRef="usd">76318</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c105" decimals="2" unitRef="usdPershares">1.91</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c106" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c106" decimals="0" unitRef="usd">63010</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c107" decimals="2" unitRef="usdPershares">1.58</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c108" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c108" decimals="0" unitRef="usd">60542</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c109" decimals="2" unitRef="usdPershares">1.51</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c110" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c110" decimals="0" unitRef="usd">63156</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c111" decimals="2" unitRef="usdPershares">1.58</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c112" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c112" decimals="0" unitRef="usd">68228</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c113" decimals="2" unitRef="usdPershares">1.71</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c114" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c114" decimals="0" unitRef="usd">55658</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c115" decimals="2" unitRef="usdPershares">1.39</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c116" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c116" decimals="0" unitRef="usd">62301</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c117" decimals="2" unitRef="usdPershares">1.56</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c0" decimals="INF" unitRef="shares">320000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c0" decimals="0" unitRef="usd">522808</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c3" decimals="2" unitRef="usdPershares">1.63</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:ValuationExpenses contextRef="c0" decimals="0" unitRef="usd">407494</fpay:ValuationExpenses>
    <fpay:WeightedAverageGrantDateFairValue contextRef="c3" decimals="2" unitRef="usdPershares">0.85</fpay:WeightedAverageGrantDateFairValue>
    <fpay:WarrantsGranted contextRef="c118" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c118" decimals="0" unitRef="usd">16503</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c119" decimals="2" unitRef="usdPershares">0.41</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c120" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c120" decimals="0" unitRef="usd">18727</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c121" decimals="2" unitRef="usdPershares">0.47</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c122" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c122" decimals="0" unitRef="usd">8769</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c123" decimals="2" unitRef="usdPershares">0.22</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c124" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c124" decimals="0" unitRef="usd">25412</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c125" decimals="2" unitRef="usdPershares">0.64</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c126" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c126" decimals="0" unitRef="usd">33388</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c127" decimals="2" unitRef="usdPershares">0.83</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c128" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c128" decimals="0" unitRef="usd">36681</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c129" decimals="2" unitRef="usdPershares">0.92</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c130" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c130" decimals="0" unitRef="usd">29587</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c131" decimals="2" unitRef="usdPershares">0.74</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c132" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c132" decimals="0" unitRef="usd">46744</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c133" decimals="2" unitRef="usdPershares">1.17</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c134" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c134" decimals="0" unitRef="usd">43229</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c135" decimals="2" unitRef="usdPershares">1.08</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c136" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c136" decimals="0" unitRef="usd">37414</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c137" decimals="2" unitRef="usdPershares">0.94</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c138" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c138" decimals="0" unitRef="usd">45883</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c139" decimals="2" unitRef="usdPershares">1.15</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c140" decimals="INF" unitRef="shares">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c140" decimals="0" unitRef="usd">65157</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c141" decimals="2" unitRef="usdPershares">1.63</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:WarrantsGranted contextRef="c9" decimals="INF" unitRef="shares">480000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="c9" decimals="0" unitRef="usd">407494</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c4" decimals="2" unitRef="usdPershares">0.85</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; font-family: Times New Roman, Times, Serif"&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Exercise
    Price&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    Stock&#160;Warrants Outstanding&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Preferred Stock&#160;Warrants Outstanding&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    Average Remaining Contractual Life&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,055,184&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 23%; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 23%; text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;160,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.34&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.40&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.54&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.62&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.68&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.69&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.74&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.76&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.91&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.95&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.00&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.01&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.08&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.45&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.53&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.57&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.70&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.78&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.79&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.89&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.93&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.97&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.09&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.17&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.19&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.27&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255); font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;439&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;sup&gt;*&lt;/sup&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left; font-family: Times New Roman, Times, Serif"/&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom;  font-family: Times New Roman, Times, Serif"&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: right; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;439&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0; font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c142" decimals="2" unitRef="usdPershares">1.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c142" decimals="0" unitRef="shares">1055184</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c143">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c144" decimals="2" unitRef="usdPershares">1.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c144" decimals="0" unitRef="shares">160000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c145">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c146" decimals="2" unitRef="usdPershares">1.34</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c146" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c147">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c148" decimals="2" unitRef="usdPershares">1.4</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c148" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c149">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c150" decimals="2" unitRef="usdPershares">1.54</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c150" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c151">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c152" decimals="2" unitRef="usdPershares">1.62</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c152" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c153">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c154" decimals="2" unitRef="usdPershares">1.68</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c154" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c155">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c156" decimals="2" unitRef="usdPershares">1.69</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c156" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c157">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c158" decimals="2" unitRef="usdPershares">1.74</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c158" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c159">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c160" decimals="2" unitRef="usdPershares">1.76</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c160" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c161">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c162" decimals="2" unitRef="usdPershares">1.91</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c162" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c163">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c164" decimals="2" unitRef="usdPershares">1.95</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c164" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c165">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c166" decimals="2" unitRef="usdPershares">2</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c166" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c167">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c168" decimals="2" unitRef="usdPershares">2.01</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c168" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c169">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c170" decimals="2" unitRef="usdPershares">2.08</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c170" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c171">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c172" decimals="2" unitRef="usdPershares">2.45</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c172" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c173">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c174" decimals="2" unitRef="usdPershares">2.53</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c174" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c175">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c176" decimals="2" unitRef="usdPershares">2.57</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c176" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c177">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c178" decimals="2" unitRef="usdPershares">2.7</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c178" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c179">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c180" decimals="2" unitRef="usdPershares">2.78</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c180" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c181">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c182" decimals="2" unitRef="usdPershares">2.79</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c182" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c183">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c184" decimals="2" unitRef="usdPershares">2.89</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c184" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c185">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c186" decimals="2" unitRef="usdPershares">2.93</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c186" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c187">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c188" decimals="2" unitRef="usdPershares">2.97</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c188" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c189">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c190" decimals="2" unitRef="usdPershares">3.09</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c190" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c191">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c192" decimals="2" unitRef="usdPershares">3.17</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c192" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c193">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c194" decimals="2" unitRef="usdPershares">3.19</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c194" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c195">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c196" decimals="2" unitRef="usdPershares">3.27</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c196" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c197">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c198" decimals="0" unitRef="usdPershares">1250</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <fpay:SeriesTwoPreferredStockWarrantsOutstanding
      contextRef="c199"
      decimals="0"
      id="ix_0_fact"
      unitRef="shares">439</fpay:SeriesTwoPreferredStockWarrantsOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c199">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c101" decimals="0" unitRef="shares">2255184</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:SeriesTwoPreferredStockWarrantsOutstanding contextRef="c97" decimals="0" unitRef="shares">439</fpay:SeriesTwoPreferredStockWarrantsOutstanding>
    <fpay:WarrantConvertibleIntoCommonStock contextRef="c0" decimals="0" unitRef="shares">116903</fpay:WarrantConvertibleIntoCommonStock>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;8.
STOCK OPTIONS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 26, 2018 at the Company&#x2019;s annual meeting, the Company&#x2019;s stockholders approved the FlexShopper, Inc. 2018 Omnibus Equity
Compensation Plan (the &#x201c;2018 Plan&#x201d;). Upon the 2018 Plan&#x2019;s approval, approximately 1,057,000 shares of Company common
stock were available for issuance thereunder. 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 settled with shares under
the applicable Prior Plan.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 21, 2019, the Company&#x2019;s Board of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval.
On May 2, 2019, the Company&#x2019;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 &#x201c;incentive stock options&#x201d;
within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;On April 24, 2020, the
Company&#x2019;s Board of Directors approved an Amendment No. 2 to the 2018 Plan, subject to stockholder approval. On June 10, 2020, the
Company&#x2019;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 &#x201c;incentive stock options&#x201d; within
the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;On March 3, 2021, the Company&#x2019;s
Board of Directors approved an Amendment No. 3 to the 2018 Plan, subject to stockholder approval. On June 9, 2021, the Company&#x2019;s
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan
by 2,000,000 shares and (b) the number of shares available for issuance as &#x201c;incentive stock options&#x201d; within the meaning of
Internal Revenue Code Section 422 by 2,000,000 shares.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;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 five-year period and expire ten years from date of grant.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of December 31, 2021, approximately 2,457,000
shares remained available for issuance under the 2018 Plan.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Activity in stock options for the year ended
December 31, 2021 and December 31, 2020 was as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number of&lt;br/&gt; options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&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;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&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;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Aggregate&lt;br/&gt; intrinsic&lt;br/&gt; value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,595,700&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.92&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-44"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,491,026&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;626,238&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.52&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercise&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(82,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;151,544&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(58,701&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2.65&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,080,904&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2.06&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6.7&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,923,642&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,307,571&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,674,967&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,004,318&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.72&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-45"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,542,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;860,465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.38&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-46"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.79&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,523&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(261,917&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;134,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,595,700&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.92&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7.60&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,491,026&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,730,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7.82&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-47"&gt;1.967,071&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;The weighted average grant
date fair value of options granted during twelve-month period ended December 31, 2021 and December 31, 2020 was $1.75 and $1.47 per share
respectively. The Company measured the fair value of each option award on the date of grant using the Black-Scholes-Merton (BSM) pricing
model with the following weighted average assumptions:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Exercise price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;2.52&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;2.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Expected life&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5 years&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5 years&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;91.2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;76&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Risk-free interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.57%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.07% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
expected dividend yield is based on the Company&#x2019;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&#x2019;s common stock. The expected life is based on the simplified expected term calculation permitted by the
Securities and Exchange Commission (the &#x201c;SEC&#x201d;), 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&#x2019;s expected life.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value of stock options is recognized as compensation expense by the straight-line method over the vesting period. Compensation expense
recorded was $1,125,819 and $981,261 for the year ended December 31, 2021 and December 31, 2020, respectively. Unrecognized compensation
cost related to non-vested options at December 31, 2021 amounted to approximately $802,271, which is expected to be recognized over a
weighted average period of 2.8 years.&lt;/span&gt;&lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:SharesIssued contextRef="c200" decimals="0" unitRef="shares">1057000</us-gaap:SharesIssued>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="c201">On May 2, 2019, the Company&#x2019;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 &#x201c;incentive stock options&#x201d;
within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="c203">On June 10, 2020, the
Company&#x2019;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 &#x201c;incentive stock options&#x201d; within
the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="c202">On June 9, 2021, the Company&#x2019;s
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan
by 2,000,000 shares and (b) the number of shares available for issuance as &#x201c;incentive stock options&#x201d; within the meaning of
Internal Revenue Code Section 422 by 2,000,000 shares.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
    <fpay:PlanVestOverPeriodDescription contextRef="c0">Options granted under the 2018 Plan and the Prior Plans vest over periods ranging from immediately
upon grant to a five-year period and expire ten years from date of grant.</fpay:PlanVestOverPeriodDescription>
    <fpay:IssueanceOfShares contextRef="c0" decimals="0" unitRef="shares">2457000</fpay:IssueanceOfShares>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number of&lt;br/&gt; options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&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;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&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;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Aggregate&lt;br/&gt; intrinsic&lt;br/&gt; value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,595,700&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.92&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-44"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,491,026&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;626,238&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.52&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercise&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(82,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;151,544&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(58,701&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2.65&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,080,904&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;2.06&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6.7&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,923,642&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,307,571&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.04&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,674,967&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,004,318&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.72&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-45"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,542,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;860,465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.38&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-46"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.79&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,523&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(261,917&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;134,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,595,700&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;1.92&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7.60&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,491,026&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,730,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7.82&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-47"&gt;1.967,071&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c4" decimals="0" unitRef="shares">2595700</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c4" decimals="2" unitRef="usdPershares">1.92</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c4" decimals="0" unitRef="usd">2491026</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c0" decimals="0" unitRef="shares">626238</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c0" decimals="2" unitRef="usdPershares">2.52</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted contextRef="c0" decimals="0" unitRef="usd">74482</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice contextRef="c0" decimals="0" unitRef="usdPershares">82333</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="c0" decimals="2" unitRef="usdPershares">0.83</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue contextRef="c0" decimals="0" unitRef="usd">151544</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="c0" decimals="0" unitRef="shares">58701</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="c0" decimals="2" unitRef="usdPershares">2.65</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue contextRef="c3" decimals="0" unitRef="usd">58285</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c3" decimals="0" unitRef="shares">3080904</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c3" decimals="2" unitRef="usdPershares">2.06</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2 contextRef="c0">P6Y8M12D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c3" decimals="0" unitRef="usd">1923642</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber contextRef="c3" decimals="0" unitRef="shares">2307571</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice contextRef="c3" decimals="2" unitRef="usdPershares">2.04</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3 contextRef="c0">P6Y10M24D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1 contextRef="c3" decimals="0" unitRef="usd">1674967</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c15" decimals="0" unitRef="shares">2004318</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c15" decimals="2" unitRef="usdPershares">1.72</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c15" decimals="0" unitRef="usd">2542361</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c9" decimals="0" unitRef="shares">860465</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c9" decimals="2" unitRef="usdPershares">2.38</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice contextRef="c9" decimals="0" unitRef="usdPershares">7166</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="c9" decimals="2" unitRef="usdPershares">0.79</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue contextRef="c9" decimals="0" unitRef="usd">6523</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="c9" decimals="0" unitRef="shares">261917</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="c9" decimals="2" unitRef="usdPershares">1.9</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue contextRef="c4" decimals="0" unitRef="usd">134070</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c4" decimals="0" unitRef="shares">2595700</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c4" decimals="2" unitRef="usdPershares">1.92</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2 contextRef="c9">P7Y7M6D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c4" decimals="0" unitRef="usd">2491026</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber contextRef="c4" decimals="0" unitRef="shares">1730198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice contextRef="c4" decimals="2" unitRef="usdPershares">1.9</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3 contextRef="c9">P7Y9M25D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c0" decimals="2" unitRef="usdPershares">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c9" decimals="2" unitRef="usdPershares">1.47</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; width: 76%; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Exercise price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;2.52&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;span style="font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;2.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Expected life&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5 years&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;5 years&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;91.2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;76&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span style="font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"&gt;&lt;span style="font-size: 10pt"&gt;Risk-free interest rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;0.57%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;1.07% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="c205" decimals="2" unitRef="usdPershares">2.52</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="c206" decimals="2" unitRef="usdPershares">2.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c207">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c208">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c207" decimals="3" unitRef="pure">0.912</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c208" decimals="2" unitRef="pure">0.76</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c207" decimals="2" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c208" decimals="2" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c207" decimals="4" unitRef="pure">0.0057</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c208" decimals="4" unitRef="pure">0.0107</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c0" decimals="0" unitRef="usd">1125819</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c9" decimals="0" unitRef="usd">981261</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized contextRef="c3" decimals="0" unitRef="usd">802271</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c0">P2Y9M18D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;9.
INCOME TAXES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reconciliation
of the benefit for income taxes from continuing operations recorded in the consolidated statements of operations with the amounts computed
at the statutory federal tax rates for each year:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Federal tax at statutory rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;852,198&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;67,862&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;State tax, net of federal tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(487,093&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;29,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Permanent differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(259,967&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;126,301&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Change in statutory rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;59,168&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(69,835&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;614,112&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;522,738&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,892&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,882&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Expense for income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;785,310&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;663,050&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Tax
affected components of deferred tax assets and deferred tax liabilities at December 31, 2021 and 2020 were as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Deferred tax assets (liabilities):&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Equity based compensation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;479,956&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;368,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,847,189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,527,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Fixed assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,085,957&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;256,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Lease impairment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;423,022&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;587,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Lease Liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;481,312&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;526,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Right of use asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(383,924&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(425,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Tax credit carryforward&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,394&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Federal loss carry-forwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,838,840&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,779,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;State loss carry forward&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;343,914&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;161,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(53,414&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Gross deferred tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,923,332&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,805,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,418,498&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11,805,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Net deferred tax liability&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;(495,166&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;&lt;div style="-sec-ix-hidden: hidden-fact-48"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Based on consideration of the available evidence,
including historical losses, a valuation allowance has been recognized to offset certain deferred tax assets, as management was unable
to conclude that realization of deferred tax assets were more likely than not.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of December 31, 2021, the Company has federal
and state net operating loss carryforwards of approximately $56,375,431 and $4,878,909, respectively, available to offset future income.
Our federal loss carryforwards do not expire.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
components of income tax expense (benefits) for the years ended December 31, 2021 and 2020 were as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current Income Tax:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 9pt"&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-49"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-50"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%; padding-left: 9pt"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;290,144&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;663,050&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred Income Tax:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt"&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;495,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-51"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt"&gt;Sate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#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;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-52"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;785,310&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;663,050&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s effective tax rate for the
year ended December 31, 2021 and 2020 differs from the statutory rate of 21% primarily due to a valuation allowance applied against the
Company&#x2019;s net deferred tax assets. State taxes and permanent differences also impacted the effective tax rate. The Company accrued
a $290,144 current state income tax expense for the year ended December 31, 2021 for certain states in which taxable income exceeded
available net operating loss carryforwards.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;The Company files tax returns in the U.S. federal
jurisdiction and various states.&#160;&#160;At December 31, 2021, federal tax returns remained open for Internal Revenue Service review
for tax years after 2017, while state tax returns remain open for review by state taxing authorities for tax years after 2017.&#160;
The IRS can examine net operating loss carryforwards from earlier years the extent utilized in years after 2017. During 2019, the Company
was notified that its 2017 federal income tax return was selected for examination. In the second quarter of 2021, the IRS completed their
review with no changes to the reported tax.. There were no other federal or state income tax audits being conducted as of December 31,
2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company completed its analysis and review of all tax positions taken through December 31, 2021 and does not believe that there are any
unrecognized tax benefits related to tax positions taken on its income tax returns.&lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Federal tax at statutory rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;852,198&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;67,862&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;State tax, net of federal tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(487,093&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;29,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Permanent differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(259,967&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;126,301&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Change in statutory rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;59,168&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(69,835&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;614,112&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;522,738&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,892&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,882&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Expense for income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;785,310&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;663,050&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="c0" decimals="0" unitRef="usd">852198</us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="c9" decimals="0" unitRef="usd">67862</us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:CurrentFederalStateAndLocalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-487093</us-gaap:CurrentFederalStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentFederalStateAndLocalTaxExpenseBenefit contextRef="c9" decimals="0" unitRef="usd">29866</us-gaap:CurrentFederalStateAndLocalTaxExpenseBenefit>
    <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="c0" decimals="0" unitRef="usd">-259967</us-gaap:IncomeTaxReconciliationOtherAdjustments>
    <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="c9" decimals="0" unitRef="usd">126301</us-gaap:IncomeTaxReconciliationOtherAdjustments>
    <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="c0" decimals="0" unitRef="usd">59168</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
    <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="c9" decimals="0" unitRef="usd">-69835</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
    <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c0" decimals="0" unitRef="usd">614112</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c9" decimals="0" unitRef="usd">522738</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <fpay:BenefitIncomeOther contextRef="c0" decimals="0" unitRef="usd">-6892</fpay:BenefitIncomeOther>
    <fpay:BenefitIncomeOther contextRef="c9" decimals="0" unitRef="usd">13882</fpay:BenefitIncomeOther>
    <us-gaap:OtherTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">785310</us-gaap:OtherTaxExpenseBenefit>
    <us-gaap:OtherTaxExpenseBenefit contextRef="c9" decimals="0" unitRef="usd">663050</us-gaap:OtherTaxExpenseBenefit>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Deferred tax assets (liabilities):&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Equity based compensation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;479,956&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;368,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,847,189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,527,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Fixed assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,085,957&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;256,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Lease impairment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;423,022&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;587,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Lease Liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;481,312&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;526,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Right of use asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(383,924&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(425,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Tax credit carryforward&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,394&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;Federal loss carry-forwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,838,840&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,779,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;State loss carry forward&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;343,914&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;161,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(53,414&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Gross deferred tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,923,332&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,805,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,418,498&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;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11,805,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Net deferred tax liability&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;(495,166&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;&lt;div style="-sec-ix-hidden: hidden-fact-48"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="c3" decimals="0" unitRef="usd">479956</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="c4" decimals="0" unitRef="usd">368000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="c3" decimals="0" unitRef="usd">6847189</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="c4" decimals="0" unitRef="usd">5527000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
    <us-gaap:DeferredTaxAssetsOther contextRef="c3" decimals="0" unitRef="usd">-8085957</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOther contextRef="c4" decimals="0" unitRef="usd">256000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxLiabilitiesOther contextRef="c3" decimals="0" unitRef="usd">423022</us-gaap:DeferredTaxLiabilitiesOther>
    <us-gaap:DeferredTaxLiabilitiesOther contextRef="c4" decimals="0" unitRef="usd">587000</us-gaap:DeferredTaxLiabilitiesOther>
    <us-gaap:DeferredIncomeTaxLiabilities contextRef="c3" decimals="0" unitRef="usd">481312</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredIncomeTaxLiabilities contextRef="c4" decimals="0" unitRef="usd">526000</us-gaap:DeferredIncomeTaxLiabilities>
    <fpay:DeferredTaxAssetsTaxRightOfUseAsset contextRef="c3" decimals="0" unitRef="usd">-383924</fpay:DeferredTaxAssetsTaxRightOfUseAsset>
    <fpay:DeferredTaxAssetsTaxRightOfUseAsset contextRef="c4" decimals="0" unitRef="usd">-425000</fpay:DeferredTaxAssetsTaxRightOfUseAsset>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwards contextRef="c3" decimals="0" unitRef="usd">32394</us-gaap:DeferredTaxAssetsTaxCreditCarryforwards>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwards contextRef="c4" decimals="0" unitRef="usd">32000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwards>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsForeign contextRef="c3" decimals="0" unitRef="usd">11838840</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsForeign contextRef="c4" decimals="0" unitRef="usd">4779000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther contextRef="c3" decimals="0" unitRef="usd">343914</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther contextRef="c4" decimals="0" unitRef="usd">161000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsOther>
    <fpay:DeferredTaxOther contextRef="c3" decimals="0" unitRef="usd">53414</fpay:DeferredTaxOther>
    <fpay:DeferredTaxOther contextRef="c4" decimals="0" unitRef="usd">6000</fpay:DeferredTaxOther>
    <us-gaap:DeferredTaxAssetsGross contextRef="c3" decimals="0" unitRef="usd">11923332</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="c4" decimals="0" unitRef="usd">11805000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c3" decimals="0" unitRef="usd">12418498</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c4" decimals="0" unitRef="usd">11805000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsNet contextRef="c3" decimals="0" unitRef="usd">495166</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c3" decimals="0" unitRef="usd">56375431</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal contextRef="c3" decimals="0" unitRef="usd">4878909</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current Income Tax:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 9pt"&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-49"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-50"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%; padding-left: 9pt"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;290,144&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;663,050&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred Income Tax:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 9pt"&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;495,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-51"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 9pt"&gt;Sate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#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;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-52"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;785,310&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &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;663,050&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">290144</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c9" decimals="0" unitRef="usd">663050</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">495166</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
    <us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations contextRef="c0" decimals="0" unitRef="usd">785310</us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations>
    <us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations contextRef="c9" decimals="0" unitRef="usd">663050</us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c0" decimals="2" unitRef="pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">290144</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <fpay:ExchangeOfferOfWarrantsTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;10.
EXCHANGE OFFER OF WARRANTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 4, 2020, the Company completed an exchange offer relating to its 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 &#x201c;Warrant Exchange Offer&#x201d;).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
total, 5,351,290 warrants were exchanged for 3,317,812 shares of common stock in accordance with the Warrant Exchange Offer.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x201c;Mandatory Conversion of Warrants&#x201d;). In total 258,610
warrants were exchanged for 144,871 shares in this transaction.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of these transactions, the Company recognized in the year ended December 31, 2020 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.&lt;/span&gt;&lt;/p&gt;</fpay:ExchangeOfferOfWarrantsTextBlock>
    <fpay:WarrantOffered contextRef="c209" decimals="2" unitRef="usdPershares">0.62</fpay:WarrantOffered>
    <us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized contextRef="c0">In
total, 5,351,290 warrants were exchanged for 3,317,812 shares of common stock in accordance with the Warrant Exchange Offer.&#160;</us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized>
    <fpay:WarrantOffered contextRef="c210" decimals="2" unitRef="usdPershares">0.56</fpay:WarrantOffered>
    <us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized contextRef="c211">In total 258,610
warrants were exchanged for 144,871 shares in this transaction.</us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized>
    <fpay:DeemedDividend contextRef="c9" decimals="0" unitRef="usd">713212</fpay:DeemedDividend>
    <us-gaap:LossContingencyDisclosures contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;11.
CONTINGENCIES AND OTHER UNCERTAINTIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Regulatory
inquiries&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the first quarter of 2021, FlexShopper, along with a number of other lease-to-own companies, received a subpoena from the California
Department of Financial Protection and Innovation (the &#x201c;DFPI&#x201d;) requesting the production of documents and information regarding
the Company&#x2019;s compliance with state consumer protection laws. The Company is cooperatively engaging with the DFPI in response to
its inquiry. Although the Company believes it is in compliance with all applicable consumer protection laws and regulations in California,
this inquiry ultimately could lead to an enforcement action and/or a consent order, and substantial costs, including legal fees, fines,
penalties, and remediation expenses.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;COVID-19&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s leases is impacted by this outbreak for an extended period, our results
of operations may be materially adversely affected.&lt;/span&gt;&lt;/p&gt;</us-gaap:LossContingencyDisclosures>
    <fpay:PaycheckProtectionProgramTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;12.
PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;FlexShopper,
LLC (the &#x201c;Borrower&#x201d;) applied for and received a loan (the &#x201c;Loan&#x201d;) on May 4, 2020, from Customers Bank (the &#x201c;Lender&#x201d;)
in the principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the &#x201c;PPP&#x201d;) under the Coronavirus Aid,
Relief, and Economic Security Act (the &#x201c;CARES Act&#x201d;), which was enacted March 27, 2020, and administered through the U.S.
Small Business Administration.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Loan was evidenced by a promissory note (the &#x201c;Note&#x201d;), dated April 30, 2020, issued by the Borrower to the Lender. The Note
matured on April 30, 2022, and bore 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 might be prepaid by the Borrower at any time prior to maturity with no
prepayment penalty. Proceeds from the Loan were 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 might be forgiven to the extent the Loan proceeds were 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 21, 2021 we were notified that effective April 7, 2021, the U.S. Small Business Administration confirmed the waiver of FlexShopper&#x2019;s
repayment of a $1,914,000 Paycheck Protection Program promissory note issued to the Company on May 4, 2020.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
a result of the PPP promissory note forgiveness, the Company recognized in the year ended December 31, 2021 a gain from the extinguishment
of the loan, including accrued interest, of $1,931,825.&lt;/span&gt;&lt;/p&gt;</fpay:PaycheckProtectionProgramTextBlock>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="c212" decimals="0" unitRef="usd">1914100</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentMaturityDateDescription contextRef="c0">The Note
matured on April 30, 2022, and bore 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:promissoryNoteIssued contextRef="c213" decimals="0" unitRef="usd">1914000</fpay:promissoryNoteIssued>
    <fpay:promissoryNoteForgiveness contextRef="c214" decimals="0" unitRef="usd">1931825</fpay:promissoryNoteForgiveness>
    <us-gaap:SubsequentEventsTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;13.
SUBSEQUENT EVENTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;Prommissory Notes- Related
Parties&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;FlexShopper,
LLC, previously entered into a commitment letter agreement with NRNS Capital Holdings LLC (&#x201c;NRNS&#x201d;) pursuant to which FlexShopper
LLC issued a subordinated promissory note to NRNS (the &#x201c;NRNS Note&#x201d;) (See Note 5). On February 2, 2022, FlexShopper, LLC executed
an amendment to the NRNS Note. This amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit
commitment from $3,750,000 (the principal amount which was outstanding as of December 31, 2021) to $11,000,000. No other changes were
made to the NRNS Note.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Loan Payable Under Credit Agreement&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;On March 6, 2015, the Company,
through a wholly-owned subsidiary (the &#x201c;Borrower&#x201d;), entered into a credit agreement (as amended and supplemented from time
to time, the &#x201c;Credit Agreement&#x201d;) 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. See Note
6&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;On March 8, 2022, pursuant
to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $82,500,000. The incremental increase in the
Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC is an affiliate
of Waterfall Asset Management, LLC. No other changes were made to the Credit Agreement.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:SubsequentEventDescription contextRef="c0">This amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit
commitment from $3,750,000 (the principal amount which was outstanding as of December 31, 2021) to $11,000,000.</us-gaap:SubsequentEventDescription>
    <us-gaap:LongTermPurchaseCommitmentAmount contextRef="c215" decimals="0" unitRef="usd">82500000</us-gaap:LongTermPurchaseCommitmentAmount>
    <dei:EntityRegistrantName contextRef="c0" id="hidden-fact-0">FlexShopper, Inc.</dei:EntityRegistrantName>
    <fpay:PromissoryNoteCurrent
      contextRef="c3"
      id="hidden-fact-1"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherLiabilitiesNoncurrent
      contextRef="c4"
      id="hidden-fact-2"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="c9"
      id="hidden-fact-3"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:DeemedDividendFromExchangeOfferOfWarrant
      contextRef="c0"
      id="hidden-fact-4"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c16"
      id="hidden-fact-5"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c16"
      id="hidden-fact-6"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c17"
      id="hidden-fact-7"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c17"
      id="hidden-fact-8"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c18"
      id="hidden-fact-9"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c18"
      id="hidden-fact-10"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c20"
      id="hidden-fact-11"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c16"
      id="hidden-fact-12"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="c16"
      id="hidden-fact-13"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c17"
      id="hidden-fact-14"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="c17"
      id="hidden-fact-15"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c18"
      id="hidden-fact-16"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="c18"
      id="hidden-fact-17"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="c20"
      id="hidden-fact-18"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares
      contextRef="c16"
      id="hidden-fact-19"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock
      contextRef="c16"
      id="hidden-fact-20"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares
      contextRef="c17"
      id="hidden-fact-21"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock
      contextRef="c17"
      id="hidden-fact-22"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock
      contextRef="c20"
      id="hidden-fact-23"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:ExerciseOfWarrantsIntoCommonStock
      contextRef="c16"
      id="hidden-fact-24"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:ExerciseOfWarrantsIntoCommonStock
      contextRef="c17"
      id="hidden-fact-25"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares
      contextRef="c25"
      id="hidden-fact-26"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock
      contextRef="c25"
      id="hidden-fact-27"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares
      contextRef="c26"
      id="hidden-fact-28"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock
      contextRef="c26"
      id="hidden-fact-29"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock
      contextRef="c28"
      id="hidden-fact-30"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="c9"
      id="hidden-fact-31"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="c9"
      id="hidden-fact-32"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees
      contextRef="c0"
      id="hidden-fact-33"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfWarrants
      contextRef="c0"
      id="hidden-fact-34"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:DeemedDividendFromExchangeOfferOfWarrants
      contextRef="c0"
      id="hidden-fact-35"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:ConversionOfPreferredStockToCommonStock
      contextRef="c0"
      id="hidden-fact-36"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:DeemedDividendFromExchangeWarrants
      contextRef="c0"
      id="hidden-fact-37"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherPreferredStockDividendsAndAdjustments
      contextRef="c9"
      id="hidden-fact-38"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
      contextRef="c9"
      id="hidden-fact-39"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:CommonStockOptionsinShares
      contextRef="c9"
      id="hidden-fact-40"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:CommonStockWarrantsinShares
      contextRef="c9"
      id="hidden-fact-41"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability
      contextRef="c0"
      id="hidden-fact-42"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentPeriodicPaymentInterest
      contextRef="c80"
      id="hidden-fact-43"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm contextRef="c204" id="hidden-fact-44" xsi:nil="true"/>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm contextRef="c9" id="hidden-fact-45" xsi:nil="true"/>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted
      contextRef="c9"
      id="hidden-fact-46"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1
      contextRef="c4"
      decimals="6"
      id="hidden-fact-47"
      unitRef="usd">1.967071</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1>
    <us-gaap:DeferredTaxAssetsNet
      contextRef="c4"
      id="hidden-fact-48"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentFederalTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-49"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentFederalTaxExpenseBenefit
      contextRef="c9"
      id="hidden-fact-50"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="c9"
      id="hidden-fact-51"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredFederalStateAndLocalTaxExpenseBenefit
      contextRef="c9"
      id="hidden-fact-52"
      unitRef="usd"
      xsi:nil="true"/>
    <dei:AmendmentFlag contextRef="c0">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0">FY</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="c0">0001397047</dei:EntityCentralIndexKey>
    <dei:TradingSymbol contextRef="c0">FPAY</dei:TradingSymbol>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_0_fact"
          xlink:label="ix_0_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">At December 31, 2021, these warrants were convertible into 116,903 shares of common stock</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_0_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>80
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M?!^2!F.,6_0T7X\48JVFL:W&VC$,>8!8\PRA9CC?AT6:&C/5BZPYC0IO0=5
MY3_;U UH]@TT')$%7C&9MC:CY$X*/-S^[PVPPL2.X>V+OP%02P,$%     @
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M\2OIE>35*TL# \R%0ID2\QS,RH,2HC1] +_<B4K<YUD.W=4+KL1"%A#:T4Q
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M\\XWDV#+^+9N;,!+'8<Y/HW(L0'VMQ97O)UP@.YC:_DO4$L#!!0    ( %R
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MY,U25%1<#^IR0,E5XMRZSTIA7]E$<&#G RZ9$*F#"$$/E+:J,K<N8=C"R/6
M,5B!<B_3;;'7<HR$M&GU[G,B&\ JOZRL\F5N2F\!TDF:@YQ>/3C%#ZFJZ54!
M2':L?+N; Q]'D&9014CV$[O1*J7N>5S:5.2Y2!N^V%A+1!?]1@YK!O7#EN7-
MP SJA94NX(@=R4"V%BTK9+_B\$S"=O0YIH7KJJL.A0\YU!PE!0D9DDIHMAE5
MK:TM;8'11E^5/WCZ3M. !6HD#=%HC5=6WG@MS-IVE9305AU<W70!;;//$IG_
M%QK1CL/*%K>&]ZX4J1*88D&#3NJ2G;I'VTN8 _^BK%6@M /NO@G^@41J\VC
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M9EA:@/<S8WQ]0PJ:_S@X_0=02P,$%     @ 78!^5/[?@@*(#   WR,  !D
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M1\8[^I#?@8.<O_ZPF,X6SZV*SFF+F8W_7%Q4#JFD(I4M5=F6C2N4C#;&&:3
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MF5I@S@A4]?N(1>L)\>$0\"0AW4K&&7,!89Y2&G,!&,S8VU.C2U)E*7/EQIW
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M'/=8I2@>T" :LI+A..V&@UX:_((PDFT$.&6<=PXR@XKQ,.P/$\^L!V9CQVP
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M1:_APM&&65,D)/JUT$3IE%WZ8\^!7*@T%]G>Z]A8JV(74[K+6"7)_D25&2E
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M4;3_XG='+J$#'FZ[>'"&UFT>\-AM%"Z .N(HG*,;B_ G#26?3925&1G9CN7
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M9I,S<]7'/335EG_5L:R:IMKPGVLE417I!7R_JI ;[ ,Q\+_S>?<_4$L#!!0
M   ( %V ?E2C2M?Y'P8  %$0   9    >&PO=V]R:W-H965T<R]S:&5E=#(Q
M+GAM;)5876_CN!5]UZ\@W$&1 )Q8I+ZG28!D9HHNT-T&FW8'BT4?:)FVU9%$
M+TG%TW_?0TJ6[8FC>A]F+$KD_3CWG$LRMSNEOYJ-E)9\:^K6W,TVUFX_S.>F
MW,A&F!NUE2V^K)1NA,50K^=FJZ58^D5-/>=AF,X;4;6S^UO_[DG?WZK.UE4K
MGS0Q7=,(_=]'6:O=W8S-]B]^KM8;ZU[,[V^W8BV?I?W7]DEC-!^M+*M&MJ92
M+=%R=3=[8!\>"S??3_BEDCMS]$Q<)@NEOKK!#\N[6>@"DK4LK;,@\/,B/\JZ
M=H80QN^#S=GHTBT\?MY;_ZO/';DLA)$?5?VE6MK-W2R?D:5<B:ZV/ZO=W^20
M3^+LE:HV_G^R&^:&,U)VQJIF6(P(FJKM?\6W 8=+%O!A ?=Q]XY\E)^$%?>W
M6NV(=K-AS3WX5/UJ!%>UKBC/5N-KA77V_KDO!E$K\ERMVVI5E:*UY*$L5=?:
MJEV3)U57924-N?JG6-327-_.+1R[Y?-R</+8.^%O.&&<_*A:NS'D<[N4RU,#
M<T0\ALWW83_R28N?9'E#(D8)#SF;L!>-,$3>7O2&O7/Y_O:P,%:#-O^><!"/
M#F+O('X+9ZAIV=72 2UZ9P:D+F7UXE ]A^FD02?6#V8K2GDW@QJ-U"]RYF"1
MS4)J#\WQ(!@2-,'!)WE'DHRF(:<\+3"(.&49HSQ)@H<:8A5M*0/(GBQ5M["K
MKCX$?L4SFH41Y5E.KC'"RBBG2<S(]3E/E+1H+^\(+VA>Y+0H& 8LI"%<9BPF
M$_@F([[)Y?CNHR=GHS^']:3Q/XKUHUQ7;0LN!0M1^SB0^@&B=Z2@19;2(F;!
MDU8OE6]P<4CCO,"$T-DHHM A<P!SIRMK98OT5N0JBFG!8YJ'D4.?%31+"\H
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M$[P$J?9]T1)&UNY./Y<&7PANN<$GF5"6 ?=74IJ>L J&1][L/U!+ P04
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M,/XF#4;JF@QU),WB[Y>ACGW9./W^MPPE%QF**/7.\W,IY;$XGIREQSVY5!>
M9]:^-32IHE'?3MO5]CUS5]WBS];O[3NGNJQW9NI'TA-2 5[$2 YK-$EO(JP9
M5;\[ZHF1N^KJOI(&'P+5<(MO-5!6 +^O)=9!,[$;M*^_V=]02P,$%     @
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M2H.#U"W7>-6!L@;XO9#2[#?607MYCGX#4$L#!!0    ( %V ?E3&QLL8G0(
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M1*_(0JR56(F<*T=N\UQ7R@FU)G,M12[ DK,9."ZD/2>79('=5%02O$YAKTG
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M=5!!2MPR_23V7TA?3VSX<L&4?:)]'^LY*&^5%DT/!@4-Y=T;O_1]. +XR05
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M%QI;*_NYQNX7I#' _TLA]'9@%NCZZ<D_4$L#!!0    ( %V ?E0"IM)+:P0
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M+/NV6>%%"](LP/E2"/W:,;6_O[JGOP%02P,$%     @ 78!^5+0CU.]V @
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MV_3:B9$;UVA6TF#;<L,*OQ.@[ '<+Z4T;Q/;N_HO3_874$L#!!0    ( %V
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M5M-H$I$2UFPK\%ZU7Z'+Y]+Q%4H8_R5M\!VE$2FV!E7=@:V"FLOP9_NN#D>
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MF+CA#MI]NR#!.$S"9K1QC39N1?NI% 53I8 NFK&GZD(:X(^P8%,M3]]'D$]
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MZTCWL5@?@JP7BB_-.<*$*\5S<[D FH*H#/3S&>?J95%M4!]%#?X'4$L#!!0
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MJ_I>NC5?7Y/A1_N"@V@4; ZN\,DIY%35-\_ZP<C*W90>I8%[EQLNX;;.E%T
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M.P&Z7RME]QMGH!DR)]\!4$L#!!0    ( %V ?E2,:Z]>M@@  &\F   9
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M\@^S$5RJ:T!%M0A897XN U1S3IXP0!<%$$O\Q$W\D*FR2'0LT/L'P5C*SJO
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M+W=O<FMS:&5E=',O<VAE970U,RYX;6S%6%UOVS84??>ON/"&H0$22Z*_&\=
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M. T7 R,S=QB;2X-'.W<9,XKMV4[ YPLIS79@SW?5?Q+3?P%02P,$%     @
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MXHU&Y&&[Y71+) 6QBD2L&DL$CB0Y#"QYGNX+EB0Z2*9P%-:\9GXZ(8+8ZZ3
MA;B% ><ZV/:0.1'\BK9_977_QDFF,V.\GA_]7OUYV,-VT'&[#PL\Z'BNV>N@
M\CKX4)66'$Q^![UJPA.W6W(FD#VPLX25S^$[$ZP9\9&4>@Q[*> [3M#U?=2+
MZ^L'P;J3PRM3Z9=R58R=%O;8W ;8MNT.'1/.1YYG7@S4F#O0AU)HU'?4RP\X
M"7J>FU!^..!XW?01?F<>G5U^,Y%*"\V8(A>YCM-ET,=Y+K8'&-0#!;IVHE C
M](;&%^PZJ-_V;]W AZCKN0&'/10B?\#Y>CY 'QL0*BI&]_N]'$\:FV'I?(%"
MN#T7#'A>MWPTWO.'$Z<=_M',<7L9X08XZ#'HPY#M0!\.<*B;-!KOTN/#*"W^
MWLHAKY<;-@Q@"'OIWP=V9]$VC;KIHO&N>\V469 R$O$-V02[@X,!U1HRVQ3J
M#HRN;,$739 C9,;->2#7!@*0*CL[ 1 &:_(JC%]AXZK\4I5_5N49-+6C4O=X
M]-XF/Y"GH\76;_@H5".?TVWY!F!WB&Q_8-8]'5_;T[]3D:]ZMCXG+5DE]*V:
M*\VT2LF&ONMW-VX#$/DV1.' ](7KAH\_UO#-Q(QD^HU=U5UW]RA1E^WBN/'-
M/][^+Z^[*PB-FSS7'H+GBL'.8/&]H>M<?&&ERGVK^G ]6.#QP6*X^D:R=JP"
M2WNM"O1\)_3\[F(70&2W%]OSH=_]0)LV#LOTT>9?A*MO2@$2NE&B:D)4N<^+
MT\+B1K)]?GZV8E*R-+_<4;*F7 /4^PUC\GRCC^2J,]OY_U!+ P04    " !=
M@'Y40C/790\#   1"0  &0   'AL+W=O<FMS:&5E=',O<VAE970U-2YX;6S-
M5EUOTS 4_2M7$4B;Q)HT73^8VDKK.@02%=,JX&':@YO<-%;]$6RGW?X]MM.%
M=F1A\,1+8M_<<WS.M>6;\4ZJC<X1#3QP)O0DR(TI+L)0)SERHCNR0&&_9%)Q
M8NQ4K4-=*"2I!W$6QE$T"#FA(IB.?>Q&3<>R-(P*O%&@2\Z)>IPAD[M)T V>
M K=TG1L7"*?C@JQQB>9K<:/L+*Q94LI1:"H%*,PFP67WXFKD\GW"-XH[?3 &
MYV0EY<9-/J63('*"D&%B' .QKRU>(6..R,KXL><,ZB4=\'#\Q/[!>[=>5D3C
ME63?:6KR23 *(,6,E,S<RMU'W/OI.[Y$,NV?L-OG1@$DI3:2[\%6 :>B>I.'
M?1T. -W!"X!X#XB? \Y? /3V@)XW6BGSMN;$D.E8R1THEVW9W,#7QJ.M&RK<
M+BZ-LE^IQ9GITLAD U\*5U,-)W,TA#)]"F>PM <F+1F"S( CT:7"%#)"%6P)
M*WT829*#+*K]V!&5PEH18:#45*S!Y @K1I+-F3U[DJ$^XZB,33V9+1>G4"B:
MN#0N4V1VO045E)<<[A;(5ZCN;>@-A*!SHE"/0V/-.LEALC<VJXS%+QCKQK"0
MPN0:KD6*Z3%!:*M4ERI^*M4L;F6<8]*!7O<=Q%'<;1!T]7IXU"*G5^]<S_/U
M_O.=N_MLA<$G@US?M]@ZKVV=>UOG+]BZ?D"54(U^%803*F N&2-*0X&J.@ZG
M3<>AHGWO:=W=M9W&G7X\#K>'6]24U!O524>*^[7B_A\4%_9.LB5F-,,F9>WP
M/CRB===TH/X!>.1@4#L8O,[!5C)B**/FL<E'.\G[;B>.WC;9:,<-!YWH.>[(
MQ;!V,6PEFM,M35&D\$B1I4T&VO'1[SHJ_7\-.Y(_JN6/6GENJ=Z<90H1J#!H
M[SP#BIC& ]5.%'7ZPT8?[;!N)WH.JWR$!]W%W@-KWW0U)+(4IKH]ZVC=UR]]
M.WL6G]E^7[7G7S35S\*"J#6UMQC#S%)&G:$]^:IJP-7$R,+WL)4TMB/Z86[_
M65"Y!/L]D](\3=P"]5_0]"=02P,$%     @ 78!^5']$W55Z @  %@8  !D
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M)C$3R;9>;CM:')J2<RNT*6";YMZ\,:BT N;[3@C]VK%5;/]J6?\'4$L#!!0
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MK2UIU8DY B7+]BV>NCH<"$;C-P1Q)XC_$DRC-P1))TA\HFUD/JV5(+&8&=V
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M-'%7^F'.]R8:Y\#S6ZWIQ7"MV=_$BU]02P,$%     @ 78!^5(?Z*!=( P
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M:H#LY)X'D#D"F1\1<NXA_ 66Z26[VP@30!8(9/%JD%=K'KZ/)0)9OAXDM^L
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M*^JM!'HKZJT$>AOJ;01Z&^IM!'H;ZFT$>MMLLX1 ;T.]C4!O0[V-0&]#O8U
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M4')O<',O8V]R92YX;6Q02P$"% ,4    " !<@'Y4F5R<(Q &  "<)P  $P
M            @ '+ 0  >&PO=&AE;64O=&AE;64Q+GAM;%!+ 0(4 Q0    (
M %R ?E2)6P]S*P8  )$:   8              " @0P(  !X;"]W;W)K<VAE
M971S+W-H965T,2YX;6Q02P$"% ,4    " !<@'Y4(%(:9 <'  #P&@  &
M            @(%M#@  >&PO=V]R:W-H965T<R]S:&5E=#(N>&UL4$L! A0#
M%     @ 7(!^5#W&VW/1 P  :A   !@              ("!JA4  'AL+W=O
M<FMS:&5E=',O<VAE970S+GAM;%!+ 0(4 Q0    ( %R ?E1;,,0UYP4  '05
M   8              " @;$9  !X;"]W;W)K<VAE971S+W-H965T-"YX;6Q0
M2P$"% ,4    " !<@'Y4N^V>N!(&  !!(   &               @('.'P
M>&PO=V]R:W-H965T<R]S:&5E=#4N>&UL4$L! A0#%     @ 7(!^5"U4(S5M
M"   /B$  !@              ("!%B8  'AL+W=O<FMS:&5E=',O<VAE970V
M+GAM;%!+ 0(4 Q0    ( %R ?E2(>VAL600  '@)   8              "
M@;DN  !X;"]W;W)K<VAE971S+W-H965T-RYX;6Q02P$"% ,4    " !<@'Y4
MDNY5O,(0  !,*@  &               @(%(,P  >&PO=V]R:W-H965T<R]S
M:&5E=#@N>&UL4$L! A0#%     @ 7(!^5#Z>QKW]"0  H1H  !@
M     ("!0$0  'AL+W=O<FMS:&5E=',O<VAE970Y+GAM;%!+ 0(4 Q0    (
M %R ?E0UDL^84@,  *L&   9              " @7-.  !X;"]W;W)K<VAE
M971S+W-H965T,3 N>&UL4$L! A0#%     @ 7(!^5*P>*!0Z P  7P<  !D
M             ("!_%$  'AL+W=O<FMS:&5E=',O<VAE970Q,2YX;6Q02P$"
M% ,4    " !=@'Y4TH_V_@T*  !$&   &0              @(%M50  >&PO
M=V]R:W-H965T<R]S:&5E=#$R+GAM;%!+ 0(4 Q0    ( %V ?E3^WX("B P
M -\C   9              " @;%?  !X;"]W;W)K<VAE971S+W-H965T,3,N
M>&UL4$L! A0#%     @ 78!^5(^P8;NU"   #!@  !D              ("!
M<&P  'AL+W=O<FMS:&5E=',O<VAE970Q-"YX;6Q02P$"% ,4    " !=@'Y4
MU>@LBI '  !_$0  &0              @(%<=0  >&PO=V]R:W-H965T<R]S
M:&5E=#$U+GAM;%!+ 0(4 Q0    ( %V ?E1[G3'"GP,  #\(   9
M      " @2-]  !X;"]W;W)K<VAE971S+W-H965T,38N>&UL4$L! A0#%
M  @ 78!^5*.\'^7%!   W0D  !D              ("!^8   'AL+W=O<FMS
M:&5E=',O<VAE970Q-RYX;6Q02P$"% ,4    " !=@'Y4L 3DLE4%  #Q"P
M&0              @('UA0  >&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;%!+
M 0(4 Q0    ( %V ?E3!8_=ZEP0  !D*   9              " @8&+  !X
M;"]W;W)K<VAE971S+W-H965T,3DN>&UL4$L! A0#%     @ 78!^5#Y>9)/@
M$0  \S,  !D              ("!3Y   'AL+W=O<FMS:&5E=',O<VAE970R
M,"YX;6Q02P$"% ,4    " !=@'Y4HTK7^1\&  !1$   &0
M@(%FH@  >&PO=V]R:W-H965T<R]S:&5E=#(Q+GAM;%!+ 0(4 Q0    ( %V
M?E3C1^X3W@0  / -   9              " @;RH  !X;"]W;W)K<VAE971S
M+W-H965T,C(N>&UL4$L! A0#%     @ 78!^5"1TC_,$ P  " 8  !D
M         ("!T:T  'AL+W=O<FMS:&5E=',O<VAE970R,RYX;6Q02P$"% ,4
M    " !=@'Y4]*OHJ4P"  #1!   &0              @($,L0  >&PO=V]R
M:W-H965T<R]S:&5E=#(T+GAM;%!+ 0(4 Q0    ( %V ?E27M(\:M (  )@%
M   9              " @8^S  !X;"]W;W)K<VAE971S+W-H965T,C4N>&UL
M4$L! A0#%     @ 78!^5!3QK/EP!   X L  !D              ("!>K8
M 'AL+W=O<FMS:&5E=',O<VAE970R-BYX;6Q02P$"% ,4    " !=@'Y4[ RV
MQM@#  !U"   &0              @($ANP  >&PO=V]R:W-H965T<R]S:&5E
M=#(W+GAM;%!+ 0(4 Q0    ( %V ?E15K_C\4 0  /@)   9
M  " @3"_  !X;"]W;W)K<VAE971S+W-H965T,C@N>&UL4$L! A0#%     @
M78!^5#$DD0SU 0  #P4  !D              ("!M\,  'AL+W=O<FMS:&5E
M=',O<VAE970R.2YX;6Q02P$"% ,4    " !=@'Y4T[XH/ ($   )#@  &0
M            @('CQ0  >&PO=V]R:W-H965T<R]S:&5E=#,P+GAM;%!+ 0(4
M Q0    ( %V ?E0DRI'H9P(   4&   9              " @1S*  !X;"]W
M;W)K<VAE971S+W-H965T,S$N>&UL4$L! A0#%     @ 78!^5-B%]L_  @
M2 <  !D              ("!NLP  'AL+W=O<FMS:&5E=',O<VAE970S,BYX
M;6Q02P$"% ,4    " !=@'Y4QL;+&)T"  "O!@  &0              @(&Q
MSP  >&PO=V]R:W-H965T<R]S:&5E=#,S+GAM;%!+ 0(4 Q0    ( %V ?E2+
M^(D5K@(  +P&   9              " @872  !X;"]W;W)K<VAE971S+W-H
M965T,S0N>&UL4$L! A0#%     @ 78!^5 ::QZ*. P  6P\  !D
M     ("!:M4  'AL+W=O<FMS:&5E=',O<VAE970S-2YX;6Q02P$"% ,4
M" !=@'Y4 J;22VL$  #G#P  &0              @($OV0  >&PO=V]R:W-H
M965T<R]S:&5E=#,V+GAM;%!+ 0(4 Q0    ( %V ?E1VP/JU_@(  #X)   9
M              " @='=  !X;"]W;W)K<VAE971S+W-H965T,S<N>&UL4$L!
M A0#%     @ 78!^5/&A#^%9 @  EP8  !D              ("!!N$  'AL
M+W=O<FMS:&5E=',O<VAE970S."YX;6Q02P$"% ,4    " !=@'Y4#A1+N?T#
M  !J$0  &0              @(&6XP  >&PO=V]R:W-H965T<R]S:&5E=#,Y
M+GAM;%!+ 0(4 Q0    ( %V ?E108Q4O70(  -('   9              "
M@<KG  !X;"]W;W)K<VAE971S+W-H965T-# N>&UL4$L! A0#%     @ 78!^
M5&P^?M2X @  )0<  !D              ("!7NH  'AL+W=O<FMS:&5E=',O
M<VAE970T,2YX;6Q02P$"% ,4    " !=@'Y4)?E\R;$"  #&!P  &0
M        @(%-[0  >&PO=V]R:W-H965T<R]S:&5E=#0R+GAM;%!+ 0(4 Q0
M   ( %V ?E2T(]3O=@(  (4&   9              " @37P  !X;"]W;W)K
M<VAE971S+W-H965T-#,N>&UL4$L! A0#%     @ 78!^5'H?L@@] @  'P4
M !D              ("!XO(  'AL+W=O<FMS:&5E=',O<VAE970T-"YX;6Q0
M2P$"% ,4    " !=@'Y4G?9*0C8$  "6$@  &0              @(%6]0
M>&PO=V]R:W-H965T<R]S:&5E=#0U+GAM;%!+ 0(4 Q0    ( %V ?E3/\K6S
M;@0   L0   9              " @</Y  !X;"]W;W)K<VAE971S+W-H965T
M-#8N>&UL4$L! A0#%     @ 78!^5 ;_NDN6 @  M <  !D
M ("!:/X  'AL+W=O<FMS:&5E=',O<VAE970T-RYX;6Q02P$"% ,4    " !=
M@'Y4_@M%K](#  #U"P  &0              @($U 0$ >&PO=V]R:W-H965T
M<R]S:&5E=#0X+GAM;%!+ 0(4 Q0    ( %V ?E3=!CG$)P,  ' *   9
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M 0!X;"]W;W)K<VAE971S+W-H965T-3(N>&UL4$L! A0#%     @ 78!^5(0
M9A">!   GQ   !D              ("!ZB$! 'AL+W=O<FMS:&5E=',O<VAE
M970U,RYX;6Q02P$"% ,4    " !=@'Y4;"!T\.$$  "_%0  &0
M    @(&_)@$ >&PO=V]R:W-H965T<R]S:&5E=#4T+GAM;%!+ 0(4 Q0    (
M %V ?E1",]=E#P,  !$)   9              " @=<K 0!X;"]W;W)K<VAE
M971S+W-H965T-34N>&UL4$L! A0#%     @ 78!^5']$W55Z @  %@8  !D
M             ("!'2\! 'AL+W=O<FMS:&5E=',O<VAE970U-BYX;6Q02P$"
M% ,4    " !=@'Y4V=CQ/3<#  !C"0  &0              @('.,0$ >&PO
M=V]R:W-H965T<R]S:&5E=#4W+GAM;%!+ 0(4 Q0    ( %V ?E0"JAMBQ0,
M ,$,   9              " @3PU 0!X;"]W;W)K<VAE971S+W-H965T-3@N
M>&UL4$L! A0#%     @ 78!^5-$@H5"L @  &0@  !D              ("!
M.#D! 'AL+W=O<FMS:&5E=',O<VAE970U.2YX;6Q02P$"% ,4    " !=@'Y4
MOKU8%1\#  !M"   &0              @($;/ $ >&PO=V]R:W-H965T<R]S
M:&5E=#8P+GAM;%!+ 0(4 Q0    ( %V ?E2O/',LZ0(  *P'   9
M      " @7$_ 0!X;"]W;W)K<VAE971S+W-H965T-C$N>&UL4$L! A0#%
M  @ 78!^5)R V@V! @  E04  !D              ("!D4(! 'AL+W=O<FMS
M:&5E=',O<VAE970V,BYX;6Q02P$"% ,4    " !=@'Y4A_HH%T@#   8%0
M#0              @ %)10$ >&PO<W1Y;&5S+GAM;%!+ 0(4 Q0    ( %V
M?E27BKL<P    !,"   +              "  ;Q( 0!?<F5L<R\N<F5L<U!+
M 0(4 Q0    ( %V ?E1#6ZA;KP0  !<I   /              "  :5) 0!X
M;"]W;W)K8F]O:RYX;6Q02P$"% ,4    " !=@'Y4=TMQA08"  #Q)   &@
M            @ &!3@$ >&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"
M% ,4    " !=@'Y4_R>G=>,!  !L)   $P              @ &_4 $ 6T-O
F;G1E;G1?5'EP97-=+GAM;%!+!08     1@!& "$3  #34@$    !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<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>82
<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>83
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.22.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>216</ContextCount>
  <ElementCount>404</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>86</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - 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="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - Consolidated Balance Sheets (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals</Role>
      <ShortName>Consolidated Balance Sheets (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - Consolidated Statements of Operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedIncomeStatement</Role>
      <ShortName>Consolidated Statements of Operations</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - Consolidated Statements of Changes in Stockholders??? Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders??? Equity</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Statement - Consolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedCashFlow</Role>
      <ShortName>Consolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Disclosure - Business</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Business</Role>
      <ShortName>Business</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - 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>8</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Leases</Role>
      <ShortName>Leases</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyandEquipment</Role>
      <ShortName>Property and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - 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>11</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - 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>12</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - Capital Structure</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructure</Role>
      <ShortName>Capital Structure</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - Stock Options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StockOptions</Role>
      <ShortName>Stock Options</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - 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>16</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - 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>17</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - Promissory Note- Paycheck Protection Program</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram</Role>
      <ShortName>Promissory Note- Paycheck Protection Program</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SubsequentEvents</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>20</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - 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>21</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - 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>22</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - 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>23</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - 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>24</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - 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>25</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - 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>26</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - 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>27</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - Income Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IncomeTaxesTables</Role>
      <ShortName>Income Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IncomeTaxes</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - Business (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BusinessDetails</Role>
      <ShortName>Business (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Business</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - 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="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of allowance for doubtful accounts</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of allowance for doubtful accounts</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of net leased merchandise</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of net leased merchandise</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of lease revenues and fees</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of lease revenues and fees</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of earnings per share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of earnings per share</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - 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>37</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - Leases (Details) - Schedule of the future minimum annual lease payments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable</Role>
      <ShortName>Leases (Details) - Schedule of the future minimum annual lease payments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - Leases (Details) - Schedule of balance sheet information related to leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable</Role>
      <ShortName>Leases (Details) - Schedule of balance sheet information related to leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable</Role>
      <ShortName>Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - Leases (Details) - Schedule of supplemental cash flow information related to operating leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable</Role>
      <ShortName>Leases (Details) - Schedule of supplemental cash flow information related to operating leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - Leases (Details) - Schedule of undiscounted operating lease liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable</Role>
      <ShortName>Leases (Details) - Schedule of undiscounted operating lease liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - Leases (Details) - Schedule of undiscounted finance lease liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable</Role>
      <ShortName>Leases (Details) - Schedule of undiscounted finance lease liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - 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>44</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable</Role>
      <ShortName>Property and Equipment (Details) - Schedule of property and equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>045 - 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>46</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>046 - Disclosure - Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable</Role>
      <ShortName>Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>047 - 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>48</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>048 - Disclosure - Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable</Role>
      <ShortName>Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>049 - 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>50</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>050 - Disclosure - Capital Structure (Details) - Schedule of weighted average valuation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable</Role>
      <ShortName>Capital Structure (Details) - Schedule of weighted average valuation</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>051 - Disclosure - Capital Structure (Details) - Schedule of outstanding stock warrants</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable</Role>
      <ShortName>Capital Structure (Details) - Schedule of outstanding stock warrants</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>052 - 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>53</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>053 - Disclosure - Stock Options (Details) - Schedule of stock option</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofstockoptionTable</Role>
      <ShortName>Stock Options (Details) - Schedule of stock option</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/StockOptionsTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>054 - Disclosure - Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable</Role>
      <ShortName>Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/StockOptionsTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>055 - 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/IncomeTaxesTables</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>056 - Disclosure - Income Taxes (Details) - Schedule of the benefit for income taxes from continuing operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of the benefit for income taxes from continuing operations</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IncomeTaxesTables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>057 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets and deferred tax liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of deferred tax assets and deferred tax liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IncomeTaxesTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>058 - Disclosure - Income Taxes (Details) - Schedule of income tax expense (benefits)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of income tax expense (benefits)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IncomeTaxesTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>059 - 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>60</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>060 - Disclosure - Promissory Note- Paycheck Protection Program (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails</Role>
      <ShortName>Promissory Note- Paycheck Protection Program (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="f10k2021_flexshopperinc.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>061 - Disclosure - Subsequent Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SubsequentEventsDetails</Role>
      <ShortName>Subsequent Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SubsequentEvents</ParentRole>
      <Position>62</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-K" original="f10k2021_flexshopperinc.htm">f10k2021_flexshopperinc.htm</File>
    <File>f10k2021ex21-1_flexshopper.htm</File>
    <File>f10k2021ex23-1_flexshopper.htm</File>
    <File>f10k2021ex31-1_flexshopper.htm</File>
    <File>f10k2021ex31-2_flexshopper.htm</File>
    <File>f10k2021ex32-1_flexshopper.htm</File>
    <File>f10k2021ex32-2_flexshopper.htm</File>
    <File>fpay-20211231.xsd</File>
    <File>fpay-20211231_cal.xml</File>
    <File>fpay-20211231_def.xml</File>
    <File>fpay-20211231_lab.xml</File>
    <File>fpay-20211231_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>img_001.jpg</File>
    <File>img_002.jpg</File>
    <File>img_003.jpg</File>
    <File>img_004.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1">http://fasb.org/srt/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy items="570">http://fasb.org/us-gaap/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy items="37">http://xbrl.sec.gov/dei/2021q4</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>86
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "f10k2021_flexshopperinc.htm": {
   "axisCustom": 2,
   "axisStandard": 15,
   "contextCount": 216,
   "dts": {
    "calculationLink": {
     "local": [
      "fpay-20211231_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "fpay-20211231_def.xml"
     ]
    },
    "inline": {
     "local": [
      "f10k2021_flexshopperinc.htm"
     ]
    },
    "labelLink": {
     "local": [
      "fpay-20211231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "fpay-20211231_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "fpay-20211231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd",
      "https://xbrl.sec.gov/sic/2021/sic-2021.xsd"
     ]
    }
   },
   "elementCount": 618,
   "entityCount": 1,
   "hidden": {
    "http://anchorfundingservices.com/20211231": 24,
    "http://fasb.org/us-gaap/2021-01-31": 28,
    "http://xbrl.sec.gov/dei/2021q4": 5,
    "total": 57
   },
   "keyCustom": 131,
   "keyStandard": 273,
   "memberCustom": 70,
   "memberStandard": 13,
   "nsprefix": "fpay",
   "nsuri": "http://anchorfundingservices.com/20211231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "b",
       "span",
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "000 - Document - Document And Entity Information",
     "role": "http://anchorfundingservices.com/role/DocumentAndEntityInformation",
     "shortName": "Document And Entity Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "b",
       "span",
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "009 - Disclosure - Property and Equipment",
     "role": "http://anchorfundingservices.com/role/PropertyandEquipment",
     "shortName": "Property and Equipment",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "010 - Disclosure - Promissory Notes-Related Parties",
     "role": "http://anchorfundingservices.com/role/PromissoryNotesRelatedParties",
     "shortName": "Promissory Notes-Related Parties",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:LoanPayableDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "011 - Disclosure - Loan Payable Under Credit Agreement",
     "role": "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement",
     "shortName": "Loan Payable Under Credit Agreement",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:LoanPayableDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "012 - Disclosure - Capital Structure",
     "role": "http://anchorfundingservices.com/role/CapitalStructure",
     "shortName": "Capital Structure",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "013 - Disclosure - Stock Options",
     "role": "http://anchorfundingservices.com/role/StockOptions",
     "shortName": "Stock Options",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "014 - Disclosure - Income Taxes",
     "role": "http://anchorfundingservices.com/role/IncomeTaxes",
     "shortName": "Income Taxes",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ExchangeOfferOfWarrantsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "015 - Disclosure - Exchange Offer of Warrants",
     "role": "http://anchorfundingservices.com/role/ExchangeOfferofWarrants",
     "shortName": "Exchange Offer of Warrants",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ExchangeOfferOfWarrantsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LossContingencyDisclosures",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "016 - Disclosure - Contingencies and Other Uncertainties",
     "role": "http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties",
     "shortName": "Contingencies and Other Uncertainties",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LossContingencyDisclosures",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:PaycheckProtectionProgramTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "017 - Disclosure - Promissory Note- Paycheck Protection Program",
     "role": "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram",
     "shortName": "Promissory Note- Paycheck Protection Program",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:PaycheckProtectionProgramTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "018 - Disclosure - Subsequent Events",
     "role": "http://anchorfundingservices.com/role/SubsequentEvents",
     "shortName": "Subsequent Events",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "001 - Statement - Consolidated Balance Sheets",
     "role": "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
     "shortName": "Consolidated Balance Sheets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConsolidationPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "019 - Disclosure - Accounting Policies, by Policy (Policies)",
     "role": "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConsolidationPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "020 - Disclosure - Summary of Significant Accounting Policies (Tables)",
     "role": "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables",
     "shortName": "Summary of Significant Accounting Policies (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "021 - Disclosure - Leases (Tables)",
     "role": "http://anchorfundingservices.com/role/LeasesTables",
     "shortName": "Leases (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "022 - Disclosure - Property and Equipment (Tables)",
     "role": "http://anchorfundingservices.com/role/PropertyandEquipmentTables",
     "shortName": "Property and Equipment (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "023 - Disclosure - Promissory Notes-Related Parties (Tables)",
     "role": "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables",
     "shortName": "Promissory Notes-Related Parties (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "024 - Disclosure - Loan Payable Under Credit Agreement (Tables)",
     "role": "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables",
     "shortName": "Loan Payable Under Credit Agreement (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "025 - Disclosure - Capital Structure (Tables)",
     "role": "http://anchorfundingservices.com/role/CapitalStructureTables",
     "shortName": "Capital Structure (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "026 - Disclosure - Stock Options (Tables)",
     "role": "http://anchorfundingservices.com/role/StockOptionsTables",
     "shortName": "Stock Options (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "027 - Disclosure - Income Taxes (Tables)",
     "role": "http://anchorfundingservices.com/role/IncomeTaxesTables",
     "shortName": "Income Taxes (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "us-gaap:EquityMethodInvestmentOwnershipPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "028 - Disclosure - Business (Details)",
     "role": "http://anchorfundingservices.com/role/BusinessDetails",
     "shortName": "Business (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "us-gaap:EquityMethodInvestmentOwnershipPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "002 - Statement - Consolidated Balance Sheets (Parentheticals)",
     "role": "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
     "shortName": "Consolidated Balance Sheets (Parentheticals)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:AccountsReceivableChargedOffAgainstAllowance",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "029 - Disclosure - Summary of Significant Accounting Policies (Details)",
     "role": "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails",
     "shortName": "Summary of Significant Accounting Policies (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:AccountsReceivableChargedOffAgainstAllowance",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccountsReceivableGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "030 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable",
     "role": "http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccountsReceivableGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c4",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForDoubtfulAccountsReceivable",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "031 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of allowance for doubtful accounts",
     "role": "http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of allowance for doubtful accounts",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c15",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:AllowanceForDoubtfulAccountsReceivable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "fpay:LeaseMerchandiseTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:LeaseMerchandiseAtCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "032 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of net leased merchandise",
     "role": "http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of net leased merchandise",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "fpay:LeaseMerchandiseTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:LeaseMerchandiseAtCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:OperatingLeaseLeaseIncomeTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:InterestAndFeeIncomeLoansAndLeases",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "033 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of lease revenues and fees",
     "role": "http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of lease revenues and fees",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:OperatingLeaseLeaseIncomeTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:InterestAndFeeIncomeLoansAndLeases",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "034 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of earnings per share",
     "role": "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of earnings per share",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:NetIncomeloss",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "035 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share",
     "role": "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:NetIncomeloss",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:OperatingLeasesRentExpenseMonthlyRent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "036 - Disclosure - Leases (Details)",
     "role": "http://anchorfundingservices.com/role/LeasesDetails",
     "shortName": "Leases (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:OperatingLeasesRentExpenseMonthlyRent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "037 - Disclosure - Leases (Details) - Schedule of the future minimum annual lease payments",
     "role": "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable",
     "shortName": "Leases (Details) - Schedule of the future minimum annual lease payments",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "srt:ScheduleOfCondensedBalanceSheetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:TotalLeaseAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "038 - Disclosure - Leases (Details) - Schedule of balance sheet information related to leases",
     "role": "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable",
     "shortName": "Leases (Details) - Schedule of balance sheet information related to leases",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "srt:ScheduleOfCondensedBalanceSheetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:TotalLeaseAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:LeaseRevenuesAndFeesNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "003 - Statement - Consolidated Statements of Operations",
     "role": "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
     "shortName": "Consolidated Statements of Operations",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:LeaseRevenuesAndFeesNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c59",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "039 - Disclosure - Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term",
     "role": "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable",
     "shortName": "Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c59",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeasePayments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "040 - Disclosure - Leases (Details) - Schedule of supplemental cash flow information related to operating leases",
     "role": "http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable",
     "shortName": "Leases (Details) - Schedule of supplemental cash flow information related to operating leases",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeasePayments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:OperatingLeaseFutureMinimumPaymentsDueInTwoYears",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "041 - Disclosure - Leases (Details) - Schedule of undiscounted operating lease liabilities",
     "role": "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable",
     "shortName": "Leases (Details) - Schedule of undiscounted operating lease liabilities",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:OperatingLeaseFutureMinimumPaymentsDueInTwoYears",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c60",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "042 - Disclosure - Leases (Details) - Schedule of undiscounted finance lease liabilities",
     "role": "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable",
     "shortName": "Leases (Details) - Schedule of undiscounted finance lease liabilities",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c60",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationDepletionAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "043 - Disclosure - Property and Equipment (Details)",
     "role": "http://anchorfundingservices.com/role/PropertyandEquipmentDetails",
     "shortName": "Property and Equipment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationDepletionAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "044 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment",
     "role": "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable",
     "shortName": "Property and Equipment (Details) - Schedule of property and equipment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:PrincipalAccruedUnpaidInterestoutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "045 - Disclosure - Promissory Notes-Related Parties (Details)",
     "role": "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
     "shortName": "Promissory Notes-Related Parties (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:PrincipalAccruedUnpaidInterestoutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c79",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "046 - Disclosure - Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes",
     "role": "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable",
     "shortName": "Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c79",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnamortizedDebtIssuanceExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "047 - Disclosure - Loan Payable Under Credit Agreement (Details)",
     "role": "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails",
     "shortName": "Loan Payable Under Credit Agreement (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnamortizedDebtIssuanceExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c87",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:EquityBookValueNotLessThan",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "048 - Disclosure - Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results",
     "role": "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable",
     "shortName": "Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c87",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:EquityBookValueNotLessThan",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c10",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "004 - Statement - Consolidated Statements of Changes in Stockholders\u2019 Equity",
     "role": "http://anchorfundingservices.com/role/ShareholdersEquityType2or3",
     "shortName": "Consolidated Statements of Changes in Stockholders\u2019 Equity",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c10",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:ValuationExpenses",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "049 - Disclosure - Capital Structure (Details)",
     "role": "http://anchorfundingservices.com/role/CapitalStructureDetails",
     "shortName": "Capital Structure (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "fpay:ValuationExpenses",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "fpay:WarrantsGranted",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "050 - Disclosure - Capital Structure (Details) - Schedule of weighted average valuation",
     "role": "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable",
     "shortName": "Capital Structure (Details) - Schedule of weighted average valuation",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "fpay:WarrantsGranted",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c101",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ClassOfWarrantOrRightOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "051 - Disclosure - Capital Structure (Details) - Schedule of outstanding stock warrants",
     "role": "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable",
     "shortName": "Capital Structure (Details) - Schedule of outstanding stock warrants",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c101",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ClassOfWarrantOrRightOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c202",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "052 - Disclosure - Stock Options (Details)",
     "role": "http://anchorfundingservices.com/role/StockOptionsDetails",
     "shortName": "Stock Options (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c202",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c4",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "053 - Disclosure - Stock Options (Details) - Schedule of stock option",
     "role": "http://anchorfundingservices.com/role/ScheduleofstockoptionTable",
     "shortName": "Stock Options (Details) - Schedule of stock option",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c15",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c205",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "054 - Disclosure - Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model",
     "role": "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable",
     "shortName": "Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c205",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     }
    },
    "R56": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "055 - Disclosure - Income Taxes (Details)",
     "role": "http://anchorfundingservices.com/role/IncomeTaxesDetails",
     "shortName": "Income Taxes (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R57": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "056 - Disclosure - Income Taxes (Details) - Schedule of the benefit for income taxes from continuing operations",
     "role": "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable",
     "shortName": "Income Taxes (Details) - Schedule of the benefit for income taxes from continuing operations",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R58": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "057 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets and deferred tax liabilities",
     "role": "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable",
     "shortName": "Income Taxes (Details) - Schedule of deferred tax assets and deferred tax liabilities",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R59": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CurrentStateAndLocalTaxExpenseBenefit",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "058 - Disclosure - Income Taxes (Details) - Schedule of income tax expense (benefits)",
     "role": "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable",
     "shortName": "Income Taxes (Details) - Schedule of income tax expense (benefits)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CurrentStateAndLocalTaxExpenseBenefit",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLoss",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "005 - Statement - Consolidated Statements of Cash Flows",
     "role": "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
     "shortName": "Consolidated Statements of Cash Flows",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:DepreciationAmortizationAndAccretionNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R60": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c210",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "fpay:WarrantOffered",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "059 - Disclosure - Exchange Offer of Warrants (Details)",
     "role": "http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails",
     "shortName": "Exchange Offer of Warrants (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c210",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "fpay:WarrantOffered",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     }
    },
    "R61": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c212",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "060 - Disclosure - Promissory Note- Paycheck Protection Program (Details)",
     "role": "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails",
     "shortName": "Promissory Note- Paycheck Protection Program (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c212",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R62": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "061 - Disclosure - Subsequent Events (Details)",
     "role": "http://anchorfundingservices.com/role/SubsequentEventsDetails",
     "shortName": "Subsequent Events (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessCombinationDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "006 - Disclosure - Business",
     "role": "http://anchorfundingservices.com/role/Business",
     "shortName": "Business",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessCombinationDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "007 - Disclosure - Summary of Significant Accounting Policies",
     "role": "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies",
     "shortName": "Summary of Significant Accounting Policies",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "008 - Disclosure - Leases",
     "role": "http://anchorfundingservices.com/role/Leases",
     "shortName": "Leases",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021_flexshopperinc.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 86,
   "tag": {
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag",
        "terseLabel": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditorFirmId": {
     "auth_ref": [
      "r442",
      "r443",
      "r444"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "PCAOB issued Audit Firm Identifier",
        "label": "Auditor Firm ID",
        "terseLabel": "Auditor Firm ID"
       }
      }
     },
     "localname": "AuditorFirmId",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "nonemptySequenceNumberItemType"
    },
    "dei_AuditorLocation": {
     "auth_ref": [
      "r442",
      "r443",
      "r444"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location",
        "terseLabel": "Auditor Location"
       }
      }
     },
     "localname": "AuditorLocation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_AuditorName": {
     "auth_ref": [
      "r442",
      "r443",
      "r444"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name",
        "terseLabel": "Auditor Name"
       }
      }
     },
     "localname": "AuditorName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code",
        "terseLabel": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date",
        "terseLabel": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r442",
      "r443",
      "r444"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report",
        "terseLabel": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Document Fiscal Period Focus",
        "terseLabel": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Document Fiscal Year Focus",
        "terseLabel": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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."
       }
      }
     },
     "localname": "DocumentInformationLineItems",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentInformationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "localname": "DocumentInformationTable",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date",
        "terseLabel": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r445"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report",
        "terseLabel": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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'.",
        "label": "Document Type",
        "terseLabel": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One",
        "terseLabel": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two",
        "terseLabel": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town",
        "terseLabel": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code",
        "terseLabel": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province",
        "terseLabel": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key",
        "terseLabel": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Common Stock, Shares Outstanding",
        "terseLabel": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Current Reporting Status",
        "terseLabel": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company",
        "terseLabel": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity File Number",
        "terseLabel": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Filer Category",
        "terseLabel": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code",
        "terseLabel": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r447"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Entity Interactive Data Current",
        "terseLabel": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float",
        "terseLabel": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name",
        "terseLabel": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company",
        "terseLabel": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business",
        "terseLabel": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number",
        "terseLabel": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers",
        "terseLabel": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r450"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer",
        "terseLabel": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_IcfrAuditorAttestationFlag": {
     "auth_ref": [
      "r442",
      "r443",
      "r444"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag",
        "terseLabel": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "localname": "IcfrAuditorAttestationFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_LegalEntityAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The set of legal entities associated with a report.",
        "label": "Legal Entity [Axis]"
       }
      }
     },
     "localname": "LegalEntityAxis",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number",
        "terseLabel": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r439"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security",
        "terseLabel": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r441"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name",
        "terseLabel": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol",
        "terseLabel": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "fpay_AccountsReceivableChargedOffAgainstAllowance": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "AccountsReceivableChargedOffAgainstAllowance",
        "terseLabel": "Accounts receivable charged off against allowance"
       }
      }
     },
     "localname": "AccountsReceivableChargedOffAgainstAllowance",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_AccumulatedDepreciation": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated depreciation.",
        "label": "AccumulatedDepreciation",
        "negatedLabel": "Accumulated depreciation"
       }
      }
     },
     "localname": "AccumulatedDepreciation",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ActualPositionMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ActualPositionMember",
        "terseLabel": "Actual Position [Member]"
       }
      }
     },
     "localname": "ActualPositionMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additional convertible preferred stock shares issued upon conversion.",
        "label": "AdditionalConvertiblePreferredStockSharesIssuedUponConversion",
        "terseLabel": "Additional sale of shares"
       }
      }
     },
     "localname": "AdditionalConvertiblePreferredStockSharesIssuedUponConversion",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additional proceeds from issuance or sale of equity.",
        "label": "AdditionalProceedsFromIssuanceOrSaleOfEquity",
        "terseLabel": "Gross proceeds (in Dollars)"
       }
      }
     },
     "localname": "AdditionalProceedsFromIssuanceOrSaleOfEquity",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_AgreementAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Agreement",
        "label": "AgreementAxis",
        "terseLabel": "Agreement [Axis]"
       }
      }
     },
     "localname": "AgreementAxis",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_AgreementDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Agreement [Domain]"
       }
      }
     },
     "localname": "AgreementDomain",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_AllowanceForDoubtfulAccountReceivable": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Allowance for doubtful accounts.",
        "label": "AllowanceForDoubtfulAccountReceivable",
        "negatedLabel": "Allowance for doubtful accounts"
       }
      }
     },
     "localname": "AllowanceForDoubtfulAccountReceivable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_AprilThirtyTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AprilThirtyTwentyTwentyMember",
        "terseLabel": "April 30, 2020 [Member]"
       }
      }
     },
     "localname": "AprilThirtyTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_AprilThirtyTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AprilThirtyTwentyTwentyOneMember",
        "terseLabel": "April 30, 2021 [Member]"
       }
      }
     },
     "localname": "AprilThirtyTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_AugustThirtyFirstTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AugustThirtyFirstTwentyTwentyMember",
        "terseLabel": "August 31, 2020 [Member]"
       }
      }
     },
     "localname": "AugustThirtyFirstTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_AugustThirtyFirstTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AugustThirtyFirstTwentyTwentyOneMember",
        "terseLabel": "August 31, 2021 [Member]"
       }
      }
     },
     "localname": "AugustThirtyFirstTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_BalanceSheetClassification": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance sheet classification.",
        "label": "BalanceSheetClassification",
        "terseLabel": "Balance Sheet Classification, Operating Lease Asset"
       }
      }
     },
     "localname": "BalanceSheetClassification",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BalanceSheetClassificationFour": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance sheet classification four.",
        "label": "BalanceSheetClassificationFour",
        "terseLabel": "Balance Sheet Classification, Operating Lease Liability - net of current portion"
       }
      }
     },
     "localname": "BalanceSheetClassificationFour",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BalanceSheetClassificationOne": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance sheet classification one.",
        "label": "BalanceSheetClassificationOne",
        "terseLabel": "Balance Sheet Classification, Finance Lease Asset"
       }
      }
     },
     "localname": "BalanceSheetClassificationOne",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BalanceSheetClassificationThree": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance sheet classification three.",
        "label": "BalanceSheetClassificationThree",
        "terseLabel": "Balance Sheet Classification, Finance Lease Liability - current portion"
       }
      }
     },
     "localname": "BalanceSheetClassificationThree",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BalanceSheetClassificationTwo": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance sheet classification two.",
        "label": "BalanceSheetClassificationTwo",
        "terseLabel": "Balance Sheet Classification, Operating Lease Liability - current portion"
       }
      }
     },
     "localname": "BalanceSheetClassificationTwo",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BalanceSheetClassificationsFive": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance sheet classification five.",
        "label": "BalanceSheetClassificationsFive",
        "terseLabel": "Balance Sheet Classification, Finance Lease Liability - net of current portion"
       }
      }
     },
     "localname": "BalanceSheetClassificationsFive",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BearInterestRate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "BearInterestRate",
        "terseLabel": "Bear interest rate"
       }
      }
     },
     "localname": "BearInterestRate",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "fpay_BenefitIncomeOther": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Benefit income other.",
        "label": "BenefitIncomeOther",
        "negatedLabel": "Other"
       }
      }
     },
     "localname": "BenefitIncomeOther",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_BusinessDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business (Details) [Line Items]"
       }
      }
     },
     "localname": "BusinessDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_BusinessDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business (Details) [Table]"
       }
      }
     },
     "localname": "BusinessDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_CapitalStructureDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure (Details) [Line Items]"
       }
      }
     },
     "localname": "CapitalStructureDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure (Details) - Schedule of weighted average valuation [Line Items]"
       }
      }
     },
     "localname": "CapitalStructureDetailsScheduleofweightedaveragevaluationLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_CapitalStructureDetailsScheduleofweightedaveragevaluationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure (Details) - Schedule of weighted average valuation [Table]"
       }
      }
     },
     "localname": "CapitalStructureDetailsScheduleofweightedaveragevaluationTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_CapitalStructureDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure (Details) [Table]"
       }
      }
     },
     "localname": "CapitalStructureDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_CapitalizedDataCostsAmortizationExpense": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of capitalized data costs amortization expense.",
        "label": "CapitalizedDataCostsAmortizationExpense",
        "terseLabel": "Capitalized data costs amortization expense"
       }
      }
     },
     "localname": "CapitalizedDataCostsAmortizationExpense",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_CommonStockOptionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CommonStockOptionsMember",
        "terseLabel": "Common Stock Options [Member]"
       }
      }
     },
     "localname": "CommonStockOptionsMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_CommonStockOptionsinShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Common stock options.",
        "label": "CommonStockOptionsinShares",
        "terseLabel": "Common stock options (in Shares)"
       }
      }
     },
     "localname": "CommonStockOptionsinShares",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_CommonStockParOrStatedPerShareValue": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Common stock par or stated per share value.",
        "label": "CommonStockParOrStatedPerShareValue",
        "terseLabel": "Common stock par or stated per share value (in Dollars per share)"
       }
      }
     },
     "localname": "CommonStockParOrStatedPerShareValue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "fpay_CommonStockShareAuthorized": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares authorized.",
        "label": "CommonStockShareAuthorized",
        "terseLabel": "Common stock, share authorized"
       }
      }
     },
     "localname": "CommonStockShareAuthorized",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_CommonStockWarrantsinShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Common stock warrants.",
        "label": "CommonStockWarrantsinShares",
        "terseLabel": "Common stock warrants (in Shares)"
       }
      }
     },
     "localname": "CommonStockWarrantsinShares",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_ComputersAndSoftwareMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents computer and software used by the company.",
        "label": "ComputersAndSoftwareMember",
        "terseLabel": "Computers and software\t[Member]"
       }
      }
     },
     "localname": "ComputersAndSoftwareMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ConsultingAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ConsultingAgreementMember",
        "terseLabel": "Consulting Agreement [Member]"
       }
      }
     },
     "localname": "ConsultingAgreementMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ConversionOfPreferredStockToCommonStock": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of conversion of preferred stock to common stock.",
        "label": "ConversionOfPreferredStockToCommonStock",
        "terseLabel": "Conversion of preferred stock to common stock"
       }
      }
     },
     "localname": "ConversionOfPreferredStockToCommonStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ConversionOfStockOptionsIntoCommonStock": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Conversion of stock options into common stock.",
        "label": "ConversionOfStockOptionsIntoCommonStock",
        "terseLabel": "Exercise of stock options into common stock"
       }
      }
     },
     "localname": "ConversionOfStockOptionsIntoCommonStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ConvertiblePreferredStockSerieTwo": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ConvertiblePreferredStockSerieTwo",
        "terseLabel": "Series 2 Convertible Preferred Stock, $0.001 par value - authorized 25,000 shares, issued and outstanding 21,952 shares at $1,000 stated value"
       }
      }
     },
     "localname": "ConvertiblePreferredStockSerieTwo",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ConvertiblePreferredStockSeries": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ConvertiblePreferredStockSeries",
        "terseLabel": "Series 1 Convertible Preferred Stock, $0.001 par value - authorized 250,000 shares, issued and outstanding 170,332 shares at $5.00 stated value"
       }
      }
     },
     "localname": "ConvertiblePreferredStockSeries",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ConvertiblePreferredStockSeriesTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "ConvertiblePreferredStockSeriesTwoMember",
        "terseLabel": "Series 2 Convertible Preferred Stock [Member]"
       }
      }
     },
     "localname": "ConvertiblePreferredStockSeriesTwoMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ConvertiblePreferredStockTermOfConversionDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ConvertiblePreferredStockTermOfConversionDescription",
        "terseLabel": "Convertible preferred stock, terms of conversion, description"
       }
      }
     },
     "localname": "ConvertiblePreferredStockTermOfConversionDescription",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_ConvertibleSeries2PreferredShareDividends": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Convertible Series 2 Preferred Share dividends\r     \n.",
        "label": "ConvertibleSeries2PreferredShareDividends",
        "terseLabel": "Convertible Series 2 Preferred Share dividends"
       }
      }
     },
     "localname": "ConvertibleSeries2PreferredShareDividends",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ConvertibleSeriesTwoPreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "ConvertibleSeriesTwoPreferredStockMember",
        "terseLabel": "Series 2 Convertible Preferred Stock [Member]"
       }
      }
     },
     "localname": "ConvertibleSeriesTwoPreferredStockMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember",
        "terseLabel": "Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]"
       }
      }
     },
     "localname": "ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_CostOfLeaseRevenuesFees": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cost of lease revenues fees.",
        "label": "CostOfLeaseRevenuesFees",
        "terseLabel": "Cost of lease revenues, consisting of depreciation and impairment of lease merchandise"
       }
      }
     },
     "localname": "CostOfLeaseRevenuesFees",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_CostOfMerchandiseSold": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cost of merchandise sold.",
        "label": "CostOfMerchandiseSold",
        "terseLabel": "Cost of lease merchandise sold"
       }
      }
     },
     "localname": "CostOfMerchandiseSold",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_CreditAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Credit agreement.",
        "label": "CreditAgreementMember",
        "terseLabel": "Credit Agreement [Member]"
       }
      }
     },
     "localname": "CreditAgreementMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_CurrentIncomeTaxAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CurrentIncomeTaxAbstract",
        "terseLabel": "Current Income Tax:"
       }
      }
     },
     "localname": "CurrentIncomeTaxAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_CurrentLeaseLiabilitiesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CurrentLeaseLiabilitiesMember",
        "terseLabel": "Current Lease Liabilities [Member]"
       }
      }
     },
     "localname": "CurrentLeaseLiabilitiesMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_DataCostsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of accounting policies for data costs.",
        "label": "DataCostsPolicyTextBlock",
        "terseLabel": "Data Costs"
       }
      }
     },
     "localname": "DataCostsPolicyTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_DebtInstrumentMaturityTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DebtInstrumentMaturityTerm",
        "terseLabel": "Maturity term"
       }
      }
     },
     "localname": "DebtInstrumentMaturityTerm",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_DecemberThirtyFirstTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DecemberThirtyFirstTwentyTwentyMember",
        "terseLabel": "December 31, 2020 [Member]"
       }
      }
     },
     "localname": "DecemberThirtyFirstTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_DeemedDividend": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deemed dividend.",
        "label": "DeemedDividend",
        "terseLabel": "Deemed dividend"
       }
      }
     },
     "localname": "DeemedDividend",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_DeemedDividendFromExchangeOfferOfWarrant": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DeemedDividendFromExchangeOfferOfWarrant",
        "terseLabel": "Deemed dividend from exchange offer of warrants"
       }
      }
     },
     "localname": "DeemedDividendFromExchangeOfferOfWarrant",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_DeemedDividendFromExchangeOfferOfWarrants": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deemed dividend from exchange offer of warrants.",
        "label": "DeemedDividendFromExchangeOfferOfWarrants",
        "terseLabel": "Deemed dividend from exchange offer of warrants"
       }
      }
     },
     "localname": "DeemedDividendFromExchangeOfferOfWarrants",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_DeemedDividendFromExchangeWarrants": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deemed dividend from exchange offer of warrants.",
        "label": "DeemedDividendFromExchangeWarrants",
        "terseLabel": "Deemed dividend from exchange offer of warrants"
       }
      }
     },
     "localname": "DeemedDividendFromExchangeWarrants",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_DeferredIncomeTaxAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DeferredIncomeTaxAbstract",
        "terseLabel": "Deferred Income Tax:"
       }
      }
     },
     "localname": "DeferredIncomeTaxAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_DeferredTaxAssetsTaxRightOfUseAsset": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The depreciation on right-of-use asset and finance cost will not be deductible for tax purposes. When the carrying amount of the asset exceeds its tax base, this difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability (DTL).",
        "label": "DeferredTaxAssetsTaxRightOfUseAsset",
        "terseLabel": "Right of use asset"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxRightOfUseAsset",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_DeferredTaxOther": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deferred tax other.",
        "label": "DeferredTaxOther",
        "negatedLabel": "Other"
       }
      }
     },
     "localname": "DeferredTaxOther",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_DenominatorAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DenominatorAbstract",
        "terseLabel": "Denominator"
       }
      }
     },
     "localname": "DenominatorAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_DenominatorForBasicAndDilutedEPSWeightedAverageShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DenominatorForBasicAndDilutedEPSWeightedAverageShares",
        "terseLabel": "Denominator for diluted EPS \u2013 adjusted weighted average shares (in Shares)"
       }
      }
     },
     "localname": "DenominatorForBasicAndDilutedEPSWeightedAverageShares",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_DescriptionOfNotesAmendedAndRestated": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of notes amended and restated.",
        "label": "DescriptionOfNotesAmendedAndRestated",
        "terseLabel": "Description of notes"
       }
      }
     },
     "localname": "DescriptionOfNotesAmendedAndRestated",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_DescriptionOfWarrantsExpiration": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of warrants expiration.",
        "label": "DescriptionOfWarrantsExpiration",
        "terseLabel": "Description of warrants expiration"
       }
      }
     },
     "localname": "DescriptionOfWarrantsExpiration",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_DocumentAndEntityInformationAbstract": {
     "auth_ref": [],
     "localname": "DocumentAndEntityInformationAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_EquityBookValueNotLessThan": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equity Book Value not less than.",
        "label": "EquityBookValueNotLessThan",
        "terseLabel": "Equity Book Value not less than"
       }
      }
     },
     "localname": "EquityBookValueNotLessThan",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ExchangeOfferOfWarrants": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ExchangeOfferOfWarrants",
        "terseLabel": "Exchange offer of warrants"
       }
      }
     },
     "localname": "ExchangeOfferOfWarrants",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ExchangeOfferOfWarrantsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exchange Offer Of Warrants [Abstract]"
       }
      }
     },
     "localname": "ExchangeOfferOfWarrantsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ExchangeOfferOfWarrantsShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ExchangeOfferOfWarrantsShares",
        "terseLabel": "Exchange offer of warrants (in Shares)"
       }
      }
     },
     "localname": "ExchangeOfferOfWarrantsShares",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_ExchangeOfferOfWarrantsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ExchangeOfferOfWarrantsTextBlock",
        "terseLabel": "EXCHANGE OFFER OF WARRANTS"
       }
      }
     },
     "localname": "ExchangeOfferOfWarrantsTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ExchangeOfferofWarrants"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ExerciseOfWarrantsIntoCommonStock": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ExerciseOfWarrantsIntoCommonStock",
        "terseLabel": "Exercise of warrants into common stock"
       }
      }
     },
     "localname": "ExerciseOfWarrantsIntoCommonStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ExercisePriceAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the exercise price of stock options.",
        "label": "ExercisePriceAxis",
        "terseLabel": "Exercise Price [Axis]"
       }
      }
     },
     "localname": "ExercisePriceAxis",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_ExercisePriceDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ExercisePrice [Domain]"
       }
      }
     },
     "localname": "ExercisePriceDomain",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_FebruaryTwentyNineTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FebruaryTwentyNineTwentyTwentyMember",
        "terseLabel": "February 29, 2020 [Member]"
       }
      }
     },
     "localname": "FebruaryTwentyNineTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_FebruaryTwentyNineTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FebruaryTwentyNineTwentyTwentyOneMember",
        "terseLabel": "February 29, 2021 [Member]"
       }
      }
     },
     "localname": "FebruaryTwentyNineTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_FinanceLeaseLiabilityCurrentPortion": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from finance lease, classified as current.",
        "label": "FinanceLeaseLiabilityCurrentPortion",
        "terseLabel": "Finance Lease Liability - current portion"
       }
      }
     },
     "localname": "FinanceLeaseLiabilityCurrentPortion",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_FinanceLeaseLiabilityNetOfCurrentPortion": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent.",
        "label": "FinanceLeaseLiabilityNetOfCurrentPortion",
        "terseLabel": "Finance Lease Liability - net of current portion"
       }
      }
     },
     "localname": "FinanceLeaseLiabilityNetOfCurrentPortion",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_FinanceLeasePrincipalPayment": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow for principal payment on finance lease.",
        "label": "FinanceLeasePrincipalPayment",
        "terseLabel": "Cash payments for finance leases"
       }
      }
     },
     "localname": "FinanceLeasePrincipalPayment",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_FinanceLeasesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FinanceLeasesMember",
        "terseLabel": "Finance Leases [Member]"
       }
      }
     },
     "localname": "FinanceLeasesMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable",
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_FlexLendingLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FlexLendingLLCMember",
        "terseLabel": "FlexLending, LLC [Member]"
       }
      }
     },
     "localname": "FlexLendingLLCMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ImpairmentReserve": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Impairment reserve a company's asset that has a market price less than the value listed on the company's balance sheet.",
        "label": "ImpairmentReserve",
        "negatedLabel": "Impairment reserve"
       }
      }
     },
     "localname": "ImpairmentReserve",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_IncreaseDecreaseInLeaseLiability": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 18.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of Lease Liabilities\r  \n.",
        "label": "IncreaseDecreaseInLeaseLiability",
        "negatedLabel": "Lease liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInLeaseLiability",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_IncreaseDecreaseInLeaseMerchandiseCosts": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 17.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) in the balance of capitalized lease merchandise costs during the period.",
        "label": "IncreaseDecreaseInLeaseMerchandiseCosts",
        "negatedLabel": "Lease merchandise"
       }
      }
     },
     "localname": "IncreaseDecreaseInLeaseMerchandiseCosts",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_Interest": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "interest.",
        "label": "Interest",
        "terseLabel": "Less: interest"
       }
      }
     },
     "localname": "Interest",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_InterestExpenseDebtIncludingAmortization": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "InterestExpenseDebtIncludingAmortization",
        "terseLabel": "Amortization included in interest expense"
       }
      }
     },
     "localname": "InterestExpenseDebtIncludingAmortization",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_InterestExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expenses.",
        "label": "InterestExpenses",
        "terseLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpenses",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_InterestInKindAddedToPromissoryNotesBalance": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Interest in kind added to promissory notes balance.",
        "label": "InterestInKindAddedToPromissoryNotesBalance",
        "terseLabel": "Interest in kind added to promissory notes balance"
       }
      }
     },
     "localname": "InterestInKindAddedToPromissoryNotesBalance",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Issuance of shares and warrants in connection with equity raise.",
        "label": "IssuanceOfSharesAndWarrantsInEauityRaiseValue",
        "terseLabel": "Expense Recorded"
       }
      }
     },
     "localname": "IssuanceOfSharesAndWarrantsInEauityRaiseValue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_IssueanceOfShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "IssueanceOfShares",
        "terseLabel": "Issuance of shares"
       }
      }
     },
     "localname": "IssueanceOfShares",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_JanuaryThirtyFirstTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JanuaryThirtyFirstTwentyTwentyMember",
        "terseLabel": "January 31, 2020 [Member]"
       }
      }
     },
     "localname": "JanuaryThirtyFirstTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_JanuaryThirtyFirstTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JanuaryThirtyFirstTwentyTwentyOneMember",
        "terseLabel": "January 31, 2021 [Member]"
       }
      }
     },
     "localname": "JanuaryThirtyFirstTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_JulyThirtyFirstTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JulyThirtyFirstTwentyTwentyMember",
        "terseLabel": "July 31, 2020 [Member]"
       }
      }
     },
     "localname": "JulyThirtyFirstTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_JulyThirtyFirstTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JulyThirtyFirstTwentyTwentyOneMember",
        "terseLabel": "July 31, 2021 [Member]"
       }
      }
     },
     "localname": "JulyThirtyFirstTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_JuneThirtyTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JuneThirtyTwentyTwentyMember",
        "terseLabel": "June 30, 2020 [Member]"
       }
      }
     },
     "localname": "JuneThirtyTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_JuneThirtyTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JuneThirtyTwentyTwentyOneMember",
        "terseLabel": "June 30, 2021 [Member]"
       }
      }
     },
     "localname": "JuneThirtyTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_LargestBenefitPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LargestBenefitPercentage",
        "terseLabel": "Largest benefit percentage"
       }
      }
     },
     "localname": "LargestBenefitPercentage",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "fpay_LeaseMerchandise": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lease merchandise.",
        "label": "LeaseMerchandise",
        "terseLabel": "Lease merchandise, net"
       }
      }
     },
     "localname": "LeaseMerchandise",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LeaseMerchandiseAtCost": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation of leased physical assets used in the normal conduct of business to produce goods and services.",
        "label": "LeaseMerchandiseAtCost",
        "terseLabel": "Lease merchandise at cost"
       }
      }
     },
     "localname": "LeaseMerchandiseAtCost",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LeaseMerchandiseNet": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "LeaseMerchandiseNet",
        "terseLabel": "Lease merchandise, net"
       }
      }
     },
     "localname": "LeaseMerchandiseNet",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofnetleasedmerchandiseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LeaseMerchandiseSold": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_Revenues",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount for lease merchandise sold.",
        "label": "LeaseMerchandiseSold",
        "terseLabel": "Lease merchandise sold"
       }
      }
     },
     "localname": "LeaseMerchandiseSold",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LeaseMerchandiseTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of Lease merchandise.",
        "label": "LeaseMerchandiseTableTextBlock",
        "terseLabel": "Schedule of net leased merchandise"
       }
      }
     },
     "localname": "LeaseMerchandiseTableTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_LeaseRevenuesAndFees": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "LeaseRevenuesAndFees",
        "terseLabel": "Lease revenues and fees"
       }
      }
     },
     "localname": "LeaseRevenuesAndFees",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LeaseRevenuesAndFeesNet": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_Revenues",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lease revenues and fees, net.",
        "label": "LeaseRevenuesAndFeesNet",
        "terseLabel": "Lease revenues and fees, net"
       }
      }
     },
     "localname": "LeaseRevenuesAndFeesNet",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases (Details) - Schedule of undiscounted finance lease liabilities [Line Items]"
       }
      }
     },
     "localname": "LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases (Details) - Schedule of undiscounted finance lease liabilities [Table]"
       }
      }
     },
     "localname": "LeasesDetailsScheduleofundiscountedfinanceleaseliabilitiesTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term [Line Items]"
       }
      }
     },
     "localname": "LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases (Details) - Schedule of weighted-average discount rate and weighted-average remaining lease term [Table]"
       }
      }
     },
     "localname": "LeasesDetailsScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter",
        "terseLabel": "Thereafter"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFiveThereafter",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LesseeOperatingLeaseLiabilityPaymentsTotal": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lessee Operating Lease Liability Payments.",
        "label": "LesseeOperatingLeaseLiabilityPaymentsTotal",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsTotal",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LessorAccountingPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for lessor accounting.",
        "label": "LessorAccountingPolicyTextBlock",
        "terseLabel": "Lease Merchandise"
       }
      }
     },
     "localname": "LessorAccountingPolicyTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_LiquidityGreaterThanAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Liquidity greater.",
        "label": "LiquidityGreaterThanAmount",
        "terseLabel": "Liquidity greater than"
       }
      }
     },
     "localname": "LiquidityGreaterThanAmount",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_LoanPayableDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Disclosure [Abstract]"
       }
      }
     },
     "localname": "LoanPayableDisclosureAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_LoanPayableDisclosureTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "LoanPayableDisclosureTextBlock",
        "terseLabel": "LOAN PAYABLE UNDER CREDIT AGREEMENT"
       }
      }
     },
     "localname": "LoanPayableDisclosureTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) [Line Items]"
       }
      }
     },
     "localname": "LoanPayableUnderCreditAgreementDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results [Line Items]"
       }
      }
     },
     "localname": "LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) - Schedule of covenant requirements, and flexshopper's actual results [Table]"
       }
      }
     },
     "localname": "LoanPayableUnderCreditAgreementDetailsScheduleofcovenantrequirementsandflexshoppersactualresultsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) [Table]"
       }
      }
     },
     "localname": "LoanPayableUnderCreditAgreementDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_LongTermLeaseLiabilitiesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LongTermLeaseLiabilitiesMember",
        "terseLabel": "Long Term Lease Liabilities [Member]"
       }
      }
     },
     "localname": "LongTermLeaseLiabilitiesMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_MarchThirtyOneTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "MarchThirtyOneTwentyTwentyMember",
        "terseLabel": "March 31, 2020 [Member]"
       }
      }
     },
     "localname": "MarchThirtyOneTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_MarchThirtyOneTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "MarchThirtyOneTwentyTwentyOneMember",
        "terseLabel": "March 31, 2021 [Member]"
       }
      }
     },
     "localname": "MarchThirtyOneTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_MarketingCostsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for markerting costs.",
        "label": "MarketingCostsPolicyTextBlock",
        "terseLabel": "Marketing Costs"
       }
      }
     },
     "localname": "MarketingCostsPolicyTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_MayThirtyFirstTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "MayThirtyFirstTwentyTwentyMember",
        "terseLabel": "May 31, 2020 [Member]"
       }
      }
     },
     "localname": "MayThirtyFirstTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_MayThirtyFirstTwentyTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "MayThirtyFirstTwentyTwentyOneMember",
        "terseLabel": "May 31, 2021 [Member]"
       }
      }
     },
     "localname": "MayThirtyFirstTwentyTwentyOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_NetIncomeloss": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "NetIncomeloss",
        "terseLabel": "Net income/(loss)"
       }
      }
     },
     "localname": "NetIncomeloss",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net income/(loss) attributable to common and series 1 convertible preferred stock.",
        "label": "NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock",
        "terseLabel": "Net income/(loss) attributable to common and Series 1 Convertible Preferred Stock"
       }
      }
     },
     "localname": "NetIncomelossAttributableToCommonAndSeries1ConvertiblePreferredStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_NovemberThirtyTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NovemberThirtyTwentyTwentyMember",
        "terseLabel": "November 30, 2020 [Member]"
       }
      }
     },
     "localname": "NovemberThirtyTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_NrnsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NrnsMember",
        "terseLabel": "NRNS [Member]",
        "verboseLabel": "Nrns [Member]"
       }
      }
     },
     "localname": "NrnsMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_NumeratorAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NumeratorAbstract",
        "terseLabel": "Numerator"
       }
      }
     },
     "localname": "NumeratorAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_NumeratorForBasicAndDilutedEPS": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "NumeratorForBasicAndDilutedEPS",
        "terseLabel": "Net income/(loss) attributable to common shares - Numerator for basic and diluted EPS"
       }
      }
     },
     "localname": "NumeratorForBasicAndDilutedEPS",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OctoberThirtyFirstTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OctoberThirtyFirstTwentyTwentyMember",
        "terseLabel": "October 31,2020 [Member]"
       }
      }
     },
     "localname": "OctoberThirtyFirstTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OmnibusEquityCompensationPlanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by plan name pertaining to 2018 Omnibus equity-based compensation plan.",
        "label": "OmnibusEquityCompensationPlanMember",
        "terseLabel": "2018 Omnibus Equity Compensation Plan [Member]"
       }
      }
     },
     "localname": "OmnibusEquityCompensationPlanMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OneCommaTwoFiveZeroMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OneCommaTwoFiveZeroMember",
        "terseLabel": "Exercise Price 1,250 [Member]"
       }
      }
     },
     "localname": "OneCommaTwoFiveZeroMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointFiveFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointFiveFourMember",
        "terseLabel": "Exercise Price 1.54 [Member]"
       }
      }
     },
     "localname": "OnePointFiveFourMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointFourZeroMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointFourZeroMember",
        "terseLabel": "Exercise Price 1.40 [Member]"
       }
      }
     },
     "localname": "OnePointFourZeroMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointNineFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointNineFiveMember",
        "terseLabel": "Exercise Price 1.95 [Member]"
       }
      }
     },
     "localname": "OnePointNineFiveMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointNineOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointNineOneMember",
        "terseLabel": "Exercise Price 1.91 [Member]"
       }
      }
     },
     "localname": "OnePointNineOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointSevenFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointSevenFourMember",
        "terseLabel": "Exercise Price 1.74 [Member]"
       }
      }
     },
     "localname": "OnePointSevenFourMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointSevenSixMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointSevenSixMember",
        "terseLabel": "Exercise Price 1.76 [Member]"
       }
      }
     },
     "localname": "OnePointSevenSixMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointSixEightMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointSixEightMember",
        "terseLabel": "Exercise Price 1.68 [Member]"
       }
      }
     },
     "localname": "OnePointSixEightMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointSixNineMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointSixNineMember",
        "terseLabel": "Exercise Price 1.69 [Member]"
       }
      }
     },
     "localname": "OnePointSixNineMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointSixTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointSixTwoMember",
        "terseLabel": "Exercise Price 1.62 [Member]"
       }
      }
     },
     "localname": "OnePointSixTwoMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointThreeFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointThreeFourMember",
        "terseLabel": "Exercise Price 1.34 [Member]"
       }
      }
     },
     "localname": "OnePointThreeFourMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointTwoFiveTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointTwoFiveTwoMember",
        "terseLabel": "Exercise Price 1.25 [Member]"
       }
      }
     },
     "localname": "OnePointTwoFiveTwoMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OnePointsTwoFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OnePointsTwoFiveMember",
        "terseLabel": "Exercise Price 1.25 [Member]"
       }
      }
     },
     "localname": "OnePointsTwoFiveMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.",
        "label": "OperatingLeaseFutureMinimumPaymentsDue",
        "terseLabel": "Total undiscounted cash flows"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDueInFiveYears": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "OperatingLeaseFutureMinimumPaymentsDueInFiveYears",
        "terseLabel": "2025"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDueInFiveYears",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDueInFourYears": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "OperatingLeaseFutureMinimumPaymentsDueInFourYears",
        "terseLabel": "2024"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDueInFourYears",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDueInSixYears": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "OperatingLeaseFutureMinimumPaymentsDueInSixYears",
        "terseLabel": "2026"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDueInSixYears",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDueInThreeYears": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "OperatingLeaseFutureMinimumPaymentsDueInThreeYears",
        "terseLabel": "2023"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDueInThreeYears",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDueInTwoYears": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "OperatingLeaseFutureMinimumPaymentsDueInTwoYears",
        "terseLabel": "2022"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDueInTwoYears",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseFutureMinimumPaymentsDueThereafter": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "OperatingLeaseFutureMinimumPaymentsDueThereafter",
        "terseLabel": "2027 and thereafter"
       }
      }
     },
     "localname": "OperatingLeaseFutureMinimumPaymentsDueThereafter",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseInterestExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "OperatingLeaseInterestExpenses",
        "negatedLabel": "Less: interest"
       }
      }
     },
     "localname": "OperatingLeaseInterestExpenses",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeaseLiabilityCurrentPortion": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operating lease liability current.",
        "label": "OperatingLeaseLiabilityCurrentPortion",
        "terseLabel": "Operating Lease Liability - current portion"
       }
      }
     },
     "localname": "OperatingLeaseLiabilityCurrentPortion",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeasesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OperatingLeasesMember",
        "terseLabel": "Operating Leases [Member]"
       }
      }
     },
     "localname": "OperatingLeasesMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_OperatingLeasesRentExpense": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.",
        "label": "OperatingLeasesRentExpense",
        "terseLabel": "Rental expense"
       }
      }
     },
     "localname": "OperatingLeasesRentExpense",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OperatingLeasesRentExpenseMonthlyRent": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "OperatingLeasesRentExpenseMonthlyRent",
        "terseLabel": "Monthly rent"
       }
      }
     },
     "localname": "OperatingLeasesRentExpenseMonthlyRent",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_OutstandingBalanceUnderCreditAgreement": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding balance under credit agreement.",
        "label": "OutstandingBalanceUnderCreditAgreement",
        "terseLabel": "Outstanding balance under credit agreement"
       }
      }
     },
     "localname": "OutstandingBalanceUnderCreditAgreement",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_PaycheckProtectionProgramAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program [Abstract]"
       }
      }
     },
     "localname": "PaycheckProtectionProgramAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_PaycheckProtectionProgramTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PaycheckProtectionProgramTextBlock",
        "terseLabel": "PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM"
       }
      }
     },
     "localname": "PaycheckProtectionProgramTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgram"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_PlanVestOverPeriodDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of plan vest over period.",
        "label": "PlanVestOverPeriodDescription",
        "terseLabel": "Plan vest over period, description"
       }
      }
     },
     "localname": "PlanVestOverPeriodDescription",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PreferredStockDesignated": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of preferred stock designated.",
        "label": "PreferredStockDesignated",
        "terseLabel": "Preferred stock, designated"
       }
      }
     },
     "localname": "PreferredStockDesignated",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_PreferredStockStatedValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.",
        "label": "PreferredStockStatedValue",
        "terseLabel": "Convertible preferred stock, stated value (in Dollars)"
       }
      }
     },
     "localname": "PreferredStockStatedValue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_PreferredStockStatedValuePerShare": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred stock stated value per share.",
        "label": "PreferredStockStatedValuePerShare",
        "terseLabel": "Preferred shares sold per share (in Dollars per share)"
       }
      }
     },
     "localname": "PreferredStockStatedValuePerShare",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "fpay_PrincipalAccruedUnpaidInterestoutstanding": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Principal accrued unpaid interestoutstanding.",
        "label": "PrincipalAccruedUnpaidInterestoutstanding",
        "terseLabel": "Principal accrued unpaid interestoutstanding"
       }
      }
     },
     "localname": "PrincipalAccruedUnpaidInterestoutstanding",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ProceedsFromIssuancesOfWarrants": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Proceeds From Issuance Of Warrants",
        "label": "ProceedsFromIssuancesOfWarrants",
        "terseLabel": "Issuance of warrants"
       }
      }
     },
     "localname": "ProceedsFromIssuancesOfWarrants",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of proceeds from promissory notes- Paycheck Protection Program, net of fees.",
        "label": "ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees",
        "terseLabel": "Proceeds from promissory notes- Paycheck Protection Program, net of fees"
       }
      }
     },
     "localname": "ProceedsFromPromissoryNotesPaycheckProtectionProgramNetOfFees",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_PromissoryNoteCurrent": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Promissory note",
        "label": "PromissoryNoteCurrent",
        "terseLabel": "Current portion of promissory note \u2013 Paycheck Protection Program, including accrued interest"
       }
      }
     },
     "localname": "PromissoryNoteCurrent",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_PromissoryNoteNoncurrent": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Promissory note",
        "label": "PromissoryNoteNoncurrent",
        "terseLabel": "Promissory note \u2013 Paycheck Protection Program, net of current portion"
       }
      }
     },
     "localname": "PromissoryNoteNoncurrent",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_PromissoryNotePaycheckProtectionProgramDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note- Paycheck Protection Program (Details) [Line Items]"
       }
      }
     },
     "localname": "PromissoryNotePaycheckProtectionProgramDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PromissoryNotePaycheckProtectionProgramDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note- Paycheck Protection Program (Details) [Table]"
       }
      }
     },
     "localname": "PromissoryNotePaycheckProtectionProgramDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PromissoryNotesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PromissoryNotesMember",
        "terseLabel": "Promissory Notes [Member]"
       }
      }
     },
     "localname": "PromissoryNotesMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) [Line Items]"
       }
      }
     },
     "localname": "PromissoryNotesRelatedPartiesDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes [Line Items]"
       }
      }
     },
     "localname": "PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) - Schedule of amounts payable under the promissory notes [Table]"
       }
      }
     },
     "localname": "PromissoryNotesRelatedPartiesDetailsScheduleofamountspayableunderthepromissorynotesTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) [Table]"
       }
      }
     },
     "localname": "PromissoryNotesRelatedPartiesDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Promissory notes to related parties, net of current portion.",
        "label": "PromissoryNotesToRelatedPartiesNetOfCurrentPortion",
        "terseLabel": "Promissory notes to related parties, net of current portion"
       }
      }
     },
     "localname": "PromissoryNotesToRelatedPartiesNetOfCurrentPortion",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ProvisionForBadDebt": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Provision for bad debt.",
        "label": "ProvisionForBadDebt",
        "terseLabel": "Provision for bad debt"
       }
      }
     },
     "localname": "ProvisionForBadDebt",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ProvisionsForDoubtfulAccounts": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 13.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ProvisionsForDoubtfulAccounts",
        "negatedLabel": "Provision for doubtful accounts"
       }
      }
     },
     "localname": "ProvisionsForDoubtfulAccounts",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_RequiredCovenantMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RequiredCovenantMember",
        "terseLabel": "Required Covenant [Member]"
       }
      }
     },
     "localname": "RequiredCovenantMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.",
        "label": "ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
        "terseLabel": "Schedule of amounts payable under the promissory notes"
       }
      }
     },
     "localname": "ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ScheduleOfAccountsReceivableAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of accounts receivable [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAccountsReceivableAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfAllowanceForDoubtfulAccountsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of allowance for doubtful accounts [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAllowanceForDoubtfulAccountsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of allowance for doubtful accounts.",
        "label": "ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
        "terseLabel": "Schedule of allowance for doubtful accounts"
       }
      }
     },
     "localname": "ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of amounts payable under the promissory notes [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of anti-dilutive securities excluded from computation of earnings per share [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAntiDilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of balance sheet information related to leases [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfBalanceSheetInformationRelatedToLeasesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of basic and diluted earnings per share [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfBasicAndDilutedEarningsPerShareAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of covenant requirements, and FlexShopper\u2019s actual results.",
        "label": "ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
        "terseLabel": "Schedule of covenant requirements, and flexshopper's actual results"
       }
      }
     },
     "localname": "ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of covenant requirements, and flexshopper's actual results [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of deferred tax assets and deferred tax liabilities [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsAndDeferredTaxLiabilitiesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfIncomeTaxExpenseBenefitsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of income tax expense (benefits) [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfIncomeTaxExpenseBenefitsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfLeaseRevenuesAndFeesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of lease revenues and fees [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfLeaseRevenuesAndFeesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfMeasuredFairValueOfEachOptionAwardGrantUsingTheBlackScholesMertonBsmPricingModelAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfNetLeasedMerchandiseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of net leased merchandise [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfNetLeasedMerchandiseAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfOutstandingStockWarrantsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of outstanding stock warrants [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfOutstandingStockWarrantsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfPropertyAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of property and equipment [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfPropertyAndEquipmentAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfStockOptionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of stock option [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfStockOptionAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of weighted average valuation.",
        "label": "ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock",
        "terseLabel": "Schedule of weighted average valuation"
       }
      }
     },
     "localname": "ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of supplemental cash flow information related to operating leases [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of the benefit for income taxes from continuing operations [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfTheBenefitForIncomeTaxesFromContinuingOperationsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of the future minimum annual lease payments [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfTheFutureMinimumAnnualLeasePaymentsAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfUndiscountedFinanceLeaseLiabilities",
        "terseLabel": "Schedule of undiscounted finance lease liabilities"
       }
      }
     },
     "localname": "ScheduleOfUndiscountedFinanceLeaseLiabilities",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of undiscounted finance lease liabilities [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfUndiscountedOperatingLeaseLiabilities",
        "terseLabel": "Schedule of undiscounted operating lease liabilities"
       }
      }
     },
     "localname": "ScheduleOfUndiscountedOperatingLeaseLiabilities",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of undiscounted operating lease liabilities [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of weighted-average discount rate and weighted-average remaining lease term [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOfWeightedAverageValuationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of weighted average valuation [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfWeightedAverageValuationAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    },
    "fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.",
        "label": "ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock",
        "terseLabel": "Schedule of weighted-average discount rate and weighted-average remaining lease term"
       }
      }
     },
     "localname": "ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "fpay_SeptemberThirtyTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "SeptemberThirtyTwentyTwentyMember",
        "terseLabel": "September 30, 2020 [Member]"
       }
      }
     },
     "localname": "SeptemberThirtyTwentyTwentyMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_SeriesConvertiblePreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "SeriesConvertiblePreferredStockMember",
        "terseLabel": "Series 1 Convertible Preferred Stock"
       }
      }
     },
     "localname": "SeriesConvertiblePreferredStockMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_SeriesConvertiblePreferredStockOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "SeriesConvertiblePreferredStockOneMember",
        "terseLabel": "Series 2 Convertible Preferred Stock"
       }
      }
     },
     "localname": "SeriesConvertiblePreferredStockOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_SeriesOneConvertiblePreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "SeriesOneConvertiblePreferredStockMember",
        "terseLabel": "Series 1 Convertible Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesOneConvertiblePreferredStockMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_SeriesTwoPreferredStockWarrantsOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of Series Two Preferred Stock Warrants Outstanding.",
        "label": "SeriesTwoPreferredStockWarrantsOutstanding",
        "terseLabel": "Series 2 Preferred Stock Warrants Outstanding"
       }
      }
     },
     "localname": "SeriesTwoPreferredStockWarrantsOutstanding",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate intrinsic value Granted.",
        "label": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted",
        "terseLabel": "Aggregate intrinsic value Granted (in Dollars)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options exercised.",
        "label": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue",
        "terseLabel": "Aggregate intrinsic value Exercise (in Dollars)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options forfeited.",
        "label": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue",
        "terseLabel": "Aggregate intrinsic value Forfeited (in Dollars)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate intrinsic value Vested and exercisable.",
        "label": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1",
        "terseLabel": "Aggregate intrinsic value Vested and exercisable (in Dollars)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3",
        "terseLabel": "Weighted average contractual term (years) Vested and exercisable"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm3",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "durationItemType"
    },
    "fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2",
        "terseLabel": "Weighted average contractual term (years) Outstanding ending"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "durationItemType"
    },
    "fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm",
        "terseLabel": "Weighted average contractual term (years) Outstanding beginning"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "durationItemType"
    },
    "fpay_StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise of stock options into common stock, shares.",
        "label": "StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares",
        "terseLabel": "Exercise of stock options into common stock (in Shares)"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesOfExerciseOfStockOptionsIntoCommonStockinShares",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise of stock options into common stock.",
        "label": "StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock",
        "terseLabel": "Exercise of stock options into common stock"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueOfExerciseOfStockOptionsIntoCommonStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_StockOptionsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) [Line Items]"
       }
      }
     },
     "localname": "StockOptionsDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [Line Items]"
       }
      }
     },
     "localname": "StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) - Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model [Table]"
       }
      }
     },
     "localname": "StockOptionsDetailsScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_StockOptionsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) [Table]"
       }
      }
     },
     "localname": "StockOptionsDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_StockOptionsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options [Abstract]"
       }
      }
     },
     "localname": "StockOptionsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptions"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_StockOptionsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options [Table]"
       }
      }
     },
     "localname": "StockOptionsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptions"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Line Items]"
       }
      }
     },
     "localname": "SummaryofSignificantAccountingPoliciesDetailsLineItems",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Table]"
       }
      }
     },
     "localname": "SummaryofSignificantAccountingPoliciesDetailsTable",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_TermOfLease": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TermOfLease",
        "terseLabel": "Term of lease"
       }
      }
     },
     "localname": "TermOfLease",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "fpay_ThreePointEightNineMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ThreePointEightNineMember",
        "terseLabel": "Exercise Price 3.89 [Member]"
       }
      }
     },
     "localname": "ThreePointEightNineMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ThreePointOneSevenMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ThreePointOneSevenMember",
        "terseLabel": "Exercise Price 3.17 [Member]"
       }
      }
     },
     "localname": "ThreePointOneSevenMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ThreePointTwoSevenMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ThreePointTwoSevenMember",
        "terseLabel": "Exercise Price 3.27 [Member]"
       }
      }
     },
     "localname": "ThreePointTwoSevenMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ThreePointZeroNineMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ThreePointZeroNineMember",
        "terseLabel": "Exercise Price 3.09 [Member]"
       }
      }
     },
     "localname": "ThreePointZeroNineMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TotalLeaseAssets": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total Lease Assets.",
        "label": "TotalLeaseAssets",
        "terseLabel": "Total Lease Assets"
       }
      }
     },
     "localname": "TotalLeaseAssets",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_TotalLeaseLiabilities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total Lease Liabilities.",
        "label": "TotalLeaseLiabilities",
        "terseLabel": "Total Lease Liabilities"
       }
      }
     },
     "localname": "TotalLeaseLiabilities",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total undiscounted cash flows.",
        "label": "TotalUndiscountedCashFlowsOperatingLeaseLiabilities",
        "terseLabel": "Total undiscounted cash flows"
       }
      }
     },
     "localname": "TotalUndiscountedCashFlowsOperatingLeaseLiabilities",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_TwoPointEightNineMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointEightNineMember",
        "terseLabel": "Exercise Price 2.89 [Member]"
       }
      }
     },
     "localname": "TwoPointEightNineMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointFiveSevenMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointFiveSevenMember",
        "terseLabel": "Exercise Price 2.57 [Member]"
       }
      }
     },
     "localname": "TwoPointFiveSevenMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointFiveThreeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointFiveThreeMember",
        "terseLabel": "Exercise Price 2.53 [Member]"
       }
      }
     },
     "localname": "TwoPointFiveThreeMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointFiveZeroMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointFiveZeroMember",
        "terseLabel": "Exercise Price 2.70 [Member]"
       }
      }
     },
     "localname": "TwoPointFiveZeroMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointFourFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointFourFiveMember",
        "terseLabel": "Exercise Price 2.45 [Member]"
       }
      }
     },
     "localname": "TwoPointFourFiveMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointNineSevenMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointNineSevenMember",
        "terseLabel": "Exercise Price 2.97 [Member]"
       }
      }
     },
     "localname": "TwoPointNineSevenMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointNineThreeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointNineThreeMember",
        "terseLabel": "Exercise Price 2.93 [Member]"
       }
      }
     },
     "localname": "TwoPointNineThreeMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointSevenEightMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointSevenEightMember",
        "terseLabel": "Exercise Price 2.78 [Member]"
       }
      }
     },
     "localname": "TwoPointSevenEightMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointSevenNineMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointSevenNineMember",
        "terseLabel": "Exercise Price 2.79 [Member]"
       }
      }
     },
     "localname": "TwoPointSevenNineMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointZeroEightMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointZeroEightMember",
        "terseLabel": "Exercise Price 2.08 [Member]"
       }
      }
     },
     "localname": "TwoPointZeroEightMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointZeroOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointZeroOneMember",
        "terseLabel": "Exercise Price 2.01 [Member]"
       }
      }
     },
     "localname": "TwoPointZeroOneMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_TwoPointZeroZeroMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TwoPointZeroZeroMember",
        "terseLabel": "Exercise Price 2.00 [Member]"
       }
      }
     },
     "localname": "TwoPointZeroZeroMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_ValuationExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Valuation Expenses.",
        "label": "ValuationExpenses",
        "terseLabel": "Valuation expenses (in Dollars)"
       }
      }
     },
     "localname": "ValuationExpenses",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_WarrantConvertibleIntoCommonStock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrant Convertible Into Common Stock.",
        "label": "WarrantConvertibleIntoCommonStock",
        "terseLabel": "Warrant convertible into common stock"
       }
      }
     },
     "localname": "WarrantConvertibleIntoCommonStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_WarrantDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of warrants.",
        "label": "WarrantDescription",
        "terseLabel": "Warrant, description"
       }
      }
     },
     "localname": "WarrantDescription",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "fpay_WarrantExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrant exercise price.",
        "label": "WarrantExercisePrice",
        "terseLabel": "Warrant exercise price (in Dollars per share)"
       }
      }
     },
     "localname": "WarrantExercisePrice",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "fpay_WarrantOffered": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrant offered.",
        "label": "WarrantOffered",
        "terseLabel": "Warrant offered per share"
       }
      }
     },
     "localname": "WarrantOffered",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "fpay_WarrantWeightedAverageRemainingContractualTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "WarrantWeightedAverageRemainingContractualTerm",
        "terseLabel": "Weighted Average Remaining Contractual Life"
       }
      }
     },
     "localname": "WarrantWeightedAverageRemainingContractualTerm",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "durationItemType"
    },
    "fpay_WarrantsExercisableForSharesOfCommonStock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrants exercisable for shares of common stock.",
        "label": "WarrantsExercisableForSharesOfCommonStock",
        "terseLabel": "Warrants exercisable for shares of common stock"
       }
      }
     },
     "localname": "WarrantsExercisableForSharesOfCommonStock",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_WarrantsExpirationPeriod": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrants expiration period.",
        "label": "WarrantsExpirationPeriod",
        "terseLabel": "Warrants expiration period"
       }
      }
     },
     "localname": "WarrantsExpirationPeriod",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "fpay_WarrantsGranted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrants Granted.",
        "label": "WarrantsGranted",
        "terseLabel": "Warrants\tGranted"
       }
      }
     },
     "localname": "WarrantsGranted",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_WebsiteAndInternalUseSoftwareMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Website and internal use software.",
        "label": "WebsiteAndInternalUseSoftwareMember",
        "terseLabel": "Website, internal use software and data cost [Member]"
       }
      }
     },
     "localname": "WebsiteAndInternalUseSoftwareMember",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "fpay_WeightedAverageGrantDateFairValue": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average grant date fair value.",
        "label": "WeightedAverageGrantDateFairValue",
        "terseLabel": "Weighted average grant date fair value (in Dollars per share)"
       }
      }
     },
     "localname": "WeightedAverageGrantDateFairValue",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "fpay_WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average of common shares issuable upon conversion of outstanding series 1 convertible preferred stock.",
        "label": "WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib",
        "terseLabel": "Weighted average of common shares outstanding- Denominator for basic EPS (in Shares)"
       }
      }
     },
     "localname": "WeightedAverageOfCommonSharesIssuableUponConversionOfOutstandingSeries1Convertib",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "fpay_WriteOffOfCapitalizedSoftwareCosts": {
     "auth_ref": [],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Write off of capitalized software costs.",
        "label": "WriteOffOfCapitalizedSoftwareCosts",
        "terseLabel": "Write off of capitalized software costs"
       }
      }
     },
     "localname": "WriteOffOfCapitalizedSoftwareCosts",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_promissoryNoteForgiveness": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "promissory note forgiveness",
        "label": "promissoryNoteForgiveness",
        "terseLabel": "Promissory note forgiveness"
       }
      }
     },
     "localname": "promissoryNoteForgiveness",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "fpay_promissoryNoteIssued": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "promissory note issued",
        "label": "promissoryNoteIssued",
        "terseLabel": "Promissory note issued"
       }
      }
     },
     "localname": "promissoryNoteIssued",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "srt_ChiefFinancialOfficerMember": {
     "auth_ref": [
      "r157"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Person with designation of chief financial officer.",
        "label": "Chief Financial Officer [Member]",
        "terseLabel": "Chief Financial Officer [Member]"
       }
      }
     },
     "localname": "ChiefFinancialOfficerMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_CondensedBalanceSheetStatementTable": {
     "auth_ref": [
      "r95",
      "r322",
      "r448"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.",
        "label": "Condensed Balance Sheet Statement [Table]"
       }
      }
     },
     "localname": "CondensedBalanceSheetStatementTable",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_CondensedBalanceSheetStatementsCaptionsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Condensed Balance Sheet Statements, Captions [Line Items]"
       }
      }
     },
     "localname": "CondensedBalanceSheetStatementsCaptionsLineItems",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_MaximumMember": {
     "auth_ref": [
      "r203",
      "r229",
      "r255",
      "r256",
      "r381",
      "r382",
      "r383",
      "r384",
      "r385",
      "r386",
      "r387",
      "r419",
      "r420",
      "r436",
      "r437"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Upper limit of the provided range.",
        "label": "Maximum [Member]",
        "terseLabel": "Maximum [Member]"
       }
      }
     },
     "localname": "MaximumMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MinimumMember": {
     "auth_ref": [
      "r203",
      "r229",
      "r255",
      "r256",
      "r381",
      "r382",
      "r383",
      "r384",
      "r385",
      "r386",
      "r387",
      "r419",
      "r420",
      "r436",
      "r437"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lower limit of the provided range.",
        "label": "Minimum [Member]",
        "terseLabel": "Minimum [Member]"
       }
      }
     },
     "localname": "MinimumMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable",
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_OwnershipAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by name of entity in which ownership interest is disclosed. Excludes equity method investee and named security investment.",
        "label": "Ownership [Axis]"
       }
      }
     },
     "localname": "OwnershipAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_OwnershipDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of entity in which ownership interest is disclosed. Excludes equity method investee and named security investment.",
        "label": "Ownership [Domain]"
       }
      }
     },
     "localname": "OwnershipDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_RangeAxis": {
     "auth_ref": [
      "r203",
      "r229",
      "r253",
      "r255",
      "r256",
      "r381",
      "r382",
      "r383",
      "r384",
      "r385",
      "r386",
      "r387",
      "r419",
      "r420",
      "r436",
      "r437"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median.",
        "label": "Statistical Measurement [Axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable",
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_RangeMember": {
     "auth_ref": [
      "r203",
      "r229",
      "r253",
      "r255",
      "r256",
      "r381",
      "r382",
      "r383",
      "r384",
      "r385",
      "r386",
      "r387",
      "r419",
      "r420",
      "r436",
      "r437"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median.",
        "label": "Statistical Measurement [Domain]"
       }
      }
     },
     "localname": "RangeMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ScheduleOfCondensedBalanceSheetTableTextBlock": {
     "auth_ref": [
      "r449"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.",
        "label": "Condensed Balance Sheet [Table Text Block]",
        "terseLabel": "Schedule of balance sheet information related to leases"
       }
      }
     },
     "localname": "ScheduleOfCondensedBalanceSheetTableTextBlock",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "srt_TitleOfIndividualAxis": {
     "auth_ref": [
      "r157",
      "r374"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by title of individual or nature of relationship to individual or group of individuals.",
        "label": "Title of Individual [Axis]"
       }
      }
     },
     "localname": "TitleOfIndividualAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_TitleOfIndividualWithRelationshipToEntityDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of individual, or nature of relationship to individual or group of individuals.",
        "label": "Title of Individual [Domain]"
       }
      }
     },
     "localname": "TitleOfIndividualWithRelationshipToEntityDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "localname": "AccountingPoliciesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountsPayableCurrent": {
     "auth_ref": [
      "r30",
      "r378"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Accounts Payable, Current",
        "terseLabel": "Accounts payable"
       }
      }
     },
     "localname": "AccountsPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableGross": {
     "auth_ref": [
      "r158"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.",
        "label": "Accounts Receivable, before Allowance for Credit Loss",
        "terseLabel": "Accounts receivable"
       }
      }
     },
     "localname": "AccountsReceivableGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableNet": {
     "auth_ref": [
      "r18",
      "r408",
      "r432"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.",
        "label": "Accounts Receivable, after Allowance for Credit Loss",
        "terseLabel": "Accounts receivable, net"
       }
      }
     },
     "localname": "AccountsReceivableNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofaccountsreceivableTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "auth_ref": [
      "r3",
      "r18",
      "r158",
      "r159"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Accounts Receivable, after Allowance for Credit Loss, Current",
        "terseLabel": "Accounts receivable, net"
       }
      }
     },
     "localname": "AccountsReceivableNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedIncomeTaxesNoncurrent": {
     "auth_ref": [
      "r12",
      "r392",
      "r411"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Accrued Income Taxes, Noncurrent",
        "terseLabel": "Accrued payroll and related taxes net of current portion"
       }
      }
     },
     "localname": "AccruedIncomeTaxesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r34"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Accrued Liabilities, Current",
        "terseLabel": "Accrued expenses"
       }
      }
     },
     "localname": "AccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapital": {
     "auth_ref": [
      "r19",
      "r284",
      "r378"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.",
        "label": "Additional Paid in Capital",
        "terseLabel": "Additional paid in capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapital",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r97",
      "r98",
      "r99",
      "r281",
      "r282",
      "r283",
      "r333"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Additional Paid-in Capital [Member]",
        "terseLabel": "Additional Paid in Capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.",
        "label": "APIC, Share-based Payment Arrangement, Option, Increase for Cost Recognition",
        "terseLabel": "Provision for compensation expense related to stock options"
       }
      }
     },
     "localname": "AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]",
        "terseLabel": "Adjustments to reconcile net income/(loss) to net cash used in operating activities:"
       }
      }
     },
     "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AllocatedShareBasedCompensationExpense": {
     "auth_ref": [
      "r258",
      "r277",
      "r286"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.",
        "label": "Share-based Payment Arrangement, Expense",
        "terseLabel": "Compensation expense"
       }
      }
     },
     "localname": "AllocatedShareBasedCompensationExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AllowanceForDoubtfulAccountsReceivable": {
     "auth_ref": [
      "r161",
      "r167",
      "r168",
      "r171"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of allowance for credit loss on accounts receivable.",
        "label": "Accounts Receivable, Allowance for Credit Loss",
        "periodEndLabel": "Ending balance",
        "periodStartLabel": "Beginning balance"
       }
      }
     },
     "localname": "AllowanceForDoubtfulAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs": {
     "auth_ref": [
      "r170"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of direct write-downs of accounts receivable charged against the allowance.",
        "label": "Accounts Receivable, Allowance for Credit Loss, Writeoff",
        "negatedLabel": "Accounts written off"
       }
      }
     },
     "localname": "AllowanceForDoubtfulAccountsReceivableWriteOffs",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts": {
     "auth_ref": [
      "r160"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.",
        "label": "Allowance for Loan and Lease Loss, Recovery of Bad Debts",
        "negatedLabel": "Provision for doubtful accounts"
       }
      }
     },
     "localname": "AllowanceForLoanAndLeaseLossRecoveryOfBadDebts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfFinancingCosts": {
     "auth_ref": [
      "r57",
      "r75",
      "r215",
      "r352"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization expense attributable to debt issuance costs.",
        "label": "Amortization of Debt Issuance Costs",
        "terseLabel": "Amortization of debt issuance cost"
       }
      }
     },
     "localname": "AmortizationOfFinancingCosts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfIntangibleAssets": {
     "auth_ref": [
      "r75",
      "r176",
      "r178"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.",
        "label": "Amortization of Intangible Assets",
        "terseLabel": "Amortization of intangible assets"
       }
      }
     },
     "localname": "AmortizationOfIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount",
        "terseLabel": "Antidilutive securities excluded from computation of earnings per share"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of antidilutive security.",
        "label": "Antidilutive Securities [Axis]"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AntidilutiveSecuritiesNameDomain": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Incremental common shares attributable to securities that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented.",
        "label": "Antidilutive Securities, Name [Domain]"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AreaOfLand": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area of land held.",
        "label": "Area of Land",
        "terseLabel": "Area of land (in Square Meters)"
       }
      }
     },
     "localname": "AreaOfLand",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "areaItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r91",
      "r143",
      "r146",
      "r152",
      "r165",
      "r189",
      "r190",
      "r191",
      "r192",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r324",
      "r329",
      "r341",
      "r376",
      "r378",
      "r391",
      "r410"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Assets",
        "totalLabel": "Total assets"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Assets [Abstract]",
        "terseLabel": "ASSETS",
        "verboseLabel": "Assets"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r5",
      "r7",
      "r44",
      "r91",
      "r165",
      "r189",
      "r190",
      "r191",
      "r192",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r324",
      "r329",
      "r341",
      "r376",
      "r378"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Assets, Current",
        "totalLabel": "Total current assets"
       }
      }
     },
     "localname": "AssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Assets, Current [Abstract]",
        "terseLabel": "CURRENT ASSETS:"
       }
      }
     },
     "localname": "AssetsCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsNet": {
     "auth_ref": [
      "r2",
      "r426",
      "r429",
      "r430",
      "r431"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of net assets (liabilities).",
        "label": "Net Assets",
        "terseLabel": "Right of use assets, net"
       }
      }
     },
     "localname": "AssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AwardTypeAxis": {
     "auth_ref": [
      "r259",
      "r279"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of award under share-based payment arrangement.",
        "label": "Award Type [Axis]"
       }
      }
     },
     "localname": "AwardTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable",
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_BusinessCombinationDisclosureTextBlock": {
     "auth_ref": [
      "r321"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Business Combination Disclosure [Text Block]",
        "terseLabel": "BUSINESS"
       }
      }
     },
     "localname": "BusinessCombinationDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/Business"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessCombinationsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combinations [Abstract]"
       }
      }
     },
     "localname": "BusinessCombinationsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization": {
     "auth_ref": [
      "r438"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs.",
        "label": "Capitalized Computer Software, Accumulated Amortization",
        "terseLabel": "Capitalized software amortization expense"
       }
      }
     },
     "localname": "CapitalizedComputerSoftwareAccumulatedAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CapitalizedContractCostAmortization": {
     "auth_ref": [
      "r174"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization expense for asset recognized from cost incurred to obtain or fulfill contract with customer.",
        "label": "Capitalized Contract Cost, Amortization",
        "terseLabel": "Capitalized development costs"
       }
      }
     },
     "localname": "CapitalizedContractCostAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Cash": {
     "auth_ref": [
      "r25",
      "r378",
      "r427",
      "r428"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash",
        "terseLabel": "Cash greater than"
       }
      }
     },
     "localname": "Cash",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r70",
      "r77",
      "r82"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. 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.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents",
        "periodEndLabel": "CASH, end of period",
        "periodStartLabel": "CASH, beginning of period"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r70",
      "r342"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including 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.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "totalLabel": "(DECREASE)/ INCREASE IN CASH"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of 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.",
        "label": "Cash Equivalents, at Carrying Value",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "CashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ClassOfStockDomain": {
     "auth_ref": [
      "r88",
      "r91",
      "r113",
      "r114",
      "r115",
      "r118",
      "r120",
      "r128",
      "r129",
      "r130",
      "r165",
      "r189",
      "r193",
      "r194",
      "r195",
      "r198",
      "r199",
      "r227",
      "r228",
      "r231",
      "r235",
      "r341",
      "r446"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.",
        "label": "Class of Stock [Domain]"
       }
      }
     },
     "localname": "ClassOfStockDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ClassOfWarrantOrRightAxis": {
     "auth_ref": [
      "r251",
      "r257"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of warrant or right issued.",
        "label": "Class of Warrant or Right [Axis]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable",
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfWarrantOrRightDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the class or type of warrant or right outstanding. Warrants and rights represent 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.",
        "label": "Class of Warrant or Right [Domain]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "auth_ref": [
      "r243"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding.",
        "label": "Class of Warrant or Right, Exercise Price of Warrants or Rights",
        "terseLabel": "Grant date fair value Per Warrant",
        "verboseLabel": "Exercise Price (in Dollars per share)"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable",
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of expense or revenue offset related to the warrants or rights.",
        "label": "Class of Warrant or Right, Expense or Revenue Recognized",
        "terseLabel": "Exchange offer of warrants, description"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightExpenseOrRevenueRecognized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ExchangeOfferofWarrantsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfWarrantOrRightLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Class of Warrant or Right [Line Items]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfWarrantOrRightOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of warrants or rights outstanding.",
        "label": "Class of Warrant or Right, Outstanding",
        "terseLabel": "Common Stock Warrants Outstanding"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ClassOfWarrantOrRightTable": {
     "auth_ref": [
      "r251",
      "r257"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure for warrants or rights issued, which includes 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.",
        "label": "Class of Warrant or Right [Table]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommonStockConvertibleConversionPriceDecrease": {
     "auth_ref": [
      "r243"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Per share decrease in conversion price of convertible common stock. Excludes change due to standard antidilution provision.",
        "label": "Common Stock, Convertible, Conversion Price, Decrease",
        "terseLabel": "Common stock price (in Dollars per share)"
       }
      }
     },
     "localname": "CommonStockConvertibleConversionPriceDecrease",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r97",
      "r98",
      "r333"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock that is subordinate to all other stock of the issuer.",
        "label": "Common Stock [Member]",
        "terseLabel": "Common Stock",
        "verboseLabel": "Common Stock [Member]"
       }
      }
     },
     "localname": "CommonStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r17"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of common stock.",
        "label": "Common Stock, Par or Stated Value Per Share",
        "terseLabel": "Common stock, par value (in Dollars per share)"
       }
      }
     },
     "localname": "CommonStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r17"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.",
        "label": "Common Stock, Shares Authorized",
        "terseLabel": "Common stock, shares authorized"
       }
      }
     },
     "localname": "CommonStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r17"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Common Stock, Shares, Issued",
        "terseLabel": "Common stock, shares issued"
       }
      }
     },
     "localname": "CommonStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r17",
      "r242"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.",
        "label": "Common Stock, Shares, Outstanding",
        "terseLabel": "Common stock, shares outstanding"
       }
      }
     },
     "localname": "CommonStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r17",
      "r378"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Common Stock, Value, Issued",
        "terseLabel": "Common stock, $0.0001 par value- authorized 40,000,000 shares, issued and outstanding 21,442,278 shares at 2021 and 21,359,945 shares at 2020"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CompensationRelatedCostsPolicyTextBlock": {
     "auth_ref": [
      "r262"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Compensation Related Costs, Policy [Policy Text Block]",
        "terseLabel": "Stock-Based Compensation"
       }
      }
     },
     "localname": "CompensationRelatedCostsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "auth_ref": [
      "r84",
      "r326"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Consolidation, Policy [Policy Text Block]",
        "terseLabel": "Principles of Consolidation"
       }
      }
     },
     "localname": "ConsolidationPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConversionOfStockSharesConverted1": {
     "auth_ref": [
      "r79",
      "r80",
      "r81"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Conversion of Stock, Shares Converted",
        "terseLabel": "Preferred stock conversion into common stock, shares"
       }
      }
     },
     "localname": "ConversionOfStockSharesConverted1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ConvertiblePreferredStockMember": {
     "auth_ref": [
      "r227",
      "r228",
      "r231"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "Convertible Preferred Stock [Member]",
        "terseLabel": "Series 1 Convertible Preferred Stock [Member]"
       }
      }
     },
     "localname": "ConvertiblePreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion": {
     "auth_ref": [
      "r15",
      "r16",
      "r238",
      "r243",
      "r245"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued for each share of convertible preferred stock that is converted.",
        "label": "Convertible Preferred Stock, Shares Issued upon Conversion",
        "terseLabel": "Convertible preferred stock, shares issued upon conversion"
       }
      }
     },
     "localname": "ConvertiblePreferredStockSharesIssuedUponConversion",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ConvertiblePreferredStockTermsOfConversion": {
     "auth_ref": [
      "r15",
      "r16",
      "r243",
      "r246",
      "r247",
      "r248"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of conversion terms for preferred stock.",
        "label": "Preferred Stock, Convertible, Terms",
        "terseLabel": "Convertible preferred stock, terms of conversion, description"
       }
      }
     },
     "localname": "ConvertiblePreferredStockTermsOfConversion",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CostsAndExpenses": {
     "auth_ref": [
      "r59"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total costs of sales and operating expenses for the period.",
        "label": "Costs and Expenses",
        "totalLabel": "Total costs and expenses"
       }
      }
     },
     "localname": "CostsAndExpenses",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostsAndExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Costs and Expenses [Abstract]",
        "terseLabel": "Costs and expenses:"
       }
      }
     },
     "localname": "CostsAndExpensesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CumulativeDividends": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cumulative cash dividends distributed to shareholders.",
        "label": "Cumulative Dividends",
        "terseLabel": "Cumulative accrued dividends (in Dollars)"
       }
      }
     },
     "localname": "CumulativeDividends",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentFederalStateAndLocalTaxExpenseBenefit": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current state, local, and federal tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Current Federal, State and Local, Tax Expense (Benefit)",
        "terseLabel": "State tax, net of federal tax"
       }
      }
     },
     "localname": "CurrentFederalStateAndLocalTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentFederalTaxExpenseBenefit": {
     "auth_ref": [
      "r92",
      "r305",
      "r312"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Current Federal Tax Expense (Benefit)",
        "terseLabel": "Federal"
       }
      }
     },
     "localname": "CurrentFederalTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentStateAndLocalTaxExpenseBenefit": {
     "auth_ref": [
      "r92",
      "r305",
      "r312"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Current State and Local Tax Expense (Benefit)",
        "terseLabel": "State"
       }
      }
     },
     "localname": "CurrentStateAndLocalTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r87",
      "r204",
      "r205",
      "r206",
      "r207",
      "r208",
      "r209",
      "r210",
      "r211",
      "r216",
      "r217",
      "r218",
      "r226"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Debt Disclosure [Text Block]",
        "terseLabel": "PROMISSORY NOTES-RELATED PARTIES"
       }
      }
     },
     "localname": "DebtDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedParties"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentCarryingAmount": {
     "auth_ref": [
      "r11",
      "r219",
      "r394",
      "r407"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.",
        "label": "Long-term Debt, Gross",
        "terseLabel": "Loan payable unamortized issuance costs and current portion (in Dollars)"
       }
      }
     },
     "localname": "DebtInstrumentCarryingAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentConvertibleConversionRatio1": {
     "auth_ref": [
      "r38",
      "r202",
      "r243",
      "r245",
      "r247"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount.",
        "label": "Debt Instrument, Convertible, Conversion Ratio",
        "terseLabel": "Consolidated Total Debt to Equity Book Value ratio not to exceed"
       }
      }
     },
     "localname": "DebtInstrumentConvertibleConversionRatio1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofcovenantrequirementsandflexshoppersactualresultsTable"
     ],
     "xbrltype": "pureItemType"
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "auth_ref": [
      "r200",
      "r220",
      "r221",
      "r351",
      "r353",
      "r354"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Debt Instrument, Face Amount",
        "terseLabel": "Principal amount"
       }
      }
     },
     "localname": "DebtInstrumentFaceAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentInterestRateDuringPeriod": {
     "auth_ref": [
      "r36",
      "r213",
      "r351"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The average effective interest rate during the reporting period.",
        "label": "Debt Instrument, Interest Rate During Period",
        "terseLabel": "Interest rate"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateDuringPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "auth_ref": [
      "r36",
      "r201"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.",
        "label": "Debt Instrument, Interest Rate, Stated Percentage",
        "terseLabel": "Stated value, percentage"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentMaturityDateDescription": {
     "auth_ref": [
      "r37"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Debt Instrument, Maturity Date, Description",
        "terseLabel": "Maturity date, description"
       }
      }
     },
     "localname": "DebtInstrumentMaturityDateDescription",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentPeriodicPayment": {
     "auth_ref": [
      "r39",
      "r404"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the required periodic payments including both interest and principal payments.",
        "label": "Debt Instrument, Periodic Payment",
        "terseLabel": "Credity availability"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicPayment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentPeriodicPaymentInterest": {
     "auth_ref": [
      "r39"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the required periodic payments applied to interest.",
        "label": "Debt Instrument, Periodic Payment, Interest",
        "terseLabel": "Interest"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicPaymentInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentPeriodicPaymentPrincipal": {
     "auth_ref": [
      "r39"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the required periodic payments applied to principal.",
        "label": "Debt Instrument, Periodic Payment, Principal",
        "terseLabel": "Debt Principal",
        "verboseLabel": "Principal amount"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicPaymentPrincipal",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails",
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentRedemptionPeriodAxis": {
     "auth_ref": [
      "r405"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information about timing of debt redemption features under terms of the debt agreement.",
        "label": "Debt Instrument, Redemption, Period [Axis]"
       }
      }
     },
     "localname": "DebtInstrumentRedemptionPeriodAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentRedemptionPeriodFourMember": {
     "auth_ref": [
      "r405"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Period four representing fourth most current period of debt redemption features under terms of the debt agreement.",
        "label": "Debt Instrument, Redemption, Period Four [Member]",
        "terseLabel": "2024 [Member]"
       }
      }
     },
     "localname": "DebtInstrumentRedemptionPeriodFourMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentRedemptionPeriodTwoMember": {
     "auth_ref": [
      "r405"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Period two representing second most current period of debt redemption features under terms of the debt agreement.",
        "label": "Debt Instrument, Redemption, Period Two [Member]",
        "terseLabel": "2022 [Member]"
       }
      }
     },
     "localname": "DebtInstrumentRedemptionPeriodTwoMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofamountspayableunderthepromissorynotesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent": {
     "auth_ref": [
      "r350",
      "r354"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of debt premium to be amortized after one year or the normal operating cycle, if longer.",
        "label": "Debt Instrument, Unamortized Premium, Noncurrent",
        "terseLabel": "Promissory notes to related parties net unamortized issuance costs (in Dollars)"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedPremiumNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtPolicyTextBlock": {
     "auth_ref": [
      "r187"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Debt, Policy [Policy Text Block]",
        "terseLabel": "Deferred Debt Issuance Costs"
       }
      }
     },
     "localname": "DebtPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DeferredFederalIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r92",
      "r306",
      "r312"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred Federal Income Tax Expense (Benefit)",
        "terseLabel": "Federal"
       }
      }
     },
     "localname": "DeferredFederalIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred state, local, and federal tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred Federal, State and Local, Tax Expense (Benefit)",
        "terseLabel": "Sate"
       }
      }
     },
     "localname": "DeferredFederalStateAndLocalTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r75",
      "r92",
      "r306",
      "r312",
      "r313",
      "r314"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred Income Tax Expense (Benefit)",
        "terseLabel": "Deferred income tax"
       }
      }
     },
     "localname": "DeferredIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredIncomeTaxLiabilities": {
     "auth_ref": [
      "r13",
      "r14",
      "r296",
      "r393",
      "r406"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax liability attributable to taxable temporary differences.",
        "label": "Deferred Tax Liabilities, Gross",
        "terseLabel": "Lease Liability"
       }
      }
     },
     "localname": "DeferredIncomeTaxLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r92",
      "r306",
      "r312"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred State and Local Income Tax Expense (Benefit)",
        "terseLabel": "Current state income tax expense"
       }
      }
     },
     "localname": "DeferredStateAndLocalIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsGross": {
     "auth_ref": [
      "r297"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Deferred Tax Assets, Gross",
        "terseLabel": "Gross deferred tax"
       }
      }
     },
     "localname": "DeferredTaxAssetsGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsNet": {
     "auth_ref": [
      "r299"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Deferred Tax Assets, Net of Valuation Allowance",
        "negatedLabel": "Net deferred tax liability"
       }
      }
     },
     "localname": "DeferredTaxAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign": {
     "auth_ref": [
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.",
        "label": "Deferred Tax Assets, Operating Loss Carryforwards, Foreign",
        "terseLabel": "Federal net operating loss carryforwards"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsForeign",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal": {
     "auth_ref": [
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards.",
        "label": "Deferred Tax Assets, Operating Loss Carryforwards, State and Local",
        "terseLabel": "State net operating loss carryforwards"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOther": {
     "auth_ref": [
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.",
        "label": "Deferred Tax Assets, Other",
        "terseLabel": "Fixed assets"
       }
      }
     },
     "localname": "DeferredTaxAssetsOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxCreditCarryforwards": {
     "auth_ref": [
      "r302",
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.",
        "label": "Deferred Tax Assets, Tax Credit Carryforwards",
        "terseLabel": "Tax credit carryforward"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxCreditCarryforwards",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign": {
     "auth_ref": [
      "r302",
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign tax credit carryforwards.",
        "label": "Deferred Tax Assets, Tax Credit Carryforwards, Foreign",
        "terseLabel": "Federal loss carry-forwards"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxCreditCarryforwardsForeign",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsOther": {
     "auth_ref": [
      "r302",
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible tax credit carryforwards, classified as other.",
        "label": "Deferred Tax Assets, Tax Credit Carryforwards, Other",
        "terseLabel": "State loss carry forward"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxCreditCarryforwardsOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost": {
     "auth_ref": [
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.",
        "label": "Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost",
        "terseLabel": "Equity based compensation"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts": {
     "auth_ref": [
      "r303",
      "r304"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from allowance for credit loss on accounts receivable.",
        "label": "Deferred Tax Asset, Tax Deferred Expense, Reserve and Accrual, Accounts Receivable, Allowance for Credit Loss",
        "terseLabel": "Allowance for doubtful accounts"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r298"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.",
        "label": "Deferred Tax Assets, Valuation Allowance",
        "negatedLabel": "Valuation allowance"
       }
      }
     },
     "localname": "DeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxLiabilitiesOther": {
     "auth_ref": [
      "r303",
      "r304"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax liability attributable to taxable temporary differences classified as other.",
        "label": "Deferred Tax Liabilities, Other",
        "terseLabel": "Lease impairment"
       }
      }
     },
     "localname": "DeferredTaxLiabilitiesOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of employer's matching contributions to a defined contribution plan that vests in a given year.",
        "label": "Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage",
        "terseLabel": "Annual percentage"
       }
      }
     },
     "localname": "DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DepreciationAmortizationAndAccretionNet": {
     "auth_ref": [
      "r75"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Depreciation, Amortization and Accretion, Net",
        "terseLabel": "Depreciation and impairment of lease merchandise"
       }
      }
     },
     "localname": "DepreciationAmortizationAndAccretionNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r75",
      "r141"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Depreciation, Depletion and Amortization",
        "terseLabel": "Depreciation and amortization expense"
       }
      }
     },
     "localname": "DepreciationDepletionAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PropertyandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": {
     "auth_ref": [
      "r287"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for share-based payment arrangement.",
        "label": "Share-based Payment Arrangement [Text Block]",
        "terseLabel": "STOCK OPTIONS"
       }
      }
     },
     "localname": "DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-based Payment Arrangement [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_EarningsPerShareBasic": {
     "auth_ref": [
      "r55",
      "r102",
      "r103",
      "r104",
      "r105",
      "r106",
      "r110",
      "r113",
      "r118",
      "r119",
      "r120",
      "r124",
      "r125",
      "r334",
      "r335",
      "r399",
      "r416"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.",
        "label": "Earnings Per Share, Basic",
        "terseLabel": "Basic (in Dollars per share)",
        "verboseLabel": "Basic EPS (in Dollars per share)"
       }
      }
     },
     "localname": "EarningsPerShareBasic",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerShareBasicAndDilutedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Earnings Per Share, Basic and Diluted [Abstract]",
        "terseLabel": "Basic and diluted income/(loss) per common share:"
       }
      }
     },
     "localname": "EarningsPerShareBasicAndDilutedAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_EarningsPerShareDiluted": {
     "auth_ref": [
      "r55",
      "r102",
      "r103",
      "r104",
      "r105",
      "r106",
      "r113",
      "r118",
      "r119",
      "r120",
      "r124",
      "r125",
      "r334",
      "r335",
      "r399",
      "r416"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Earnings Per Share, Diluted",
        "terseLabel": "Diluted (in Dollars per share)",
        "verboseLabel": "Diluted EPS (in Dollars per share)"
       }
      }
     },
     "localname": "EarningsPerShareDiluted",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "auth_ref": [
      "r122",
      "r123"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Earnings Per Share, Policy [Policy Text Block]",
        "terseLabel": "Per Share Data"
       }
      }
     },
     "localname": "EarningsPerSharePolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r292",
      "r315"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets.",
        "label": "Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent",
        "terseLabel": "Statutory rate valuation allowance"
       }
      }
     },
     "localname": "EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_EmployeeRelatedLiabilitiesCurrent": {
     "auth_ref": [
      "r34"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Employee-related Liabilities, Current",
        "terseLabel": "Accrued payroll and related taxes"
       }
      }
     },
     "localname": "EmployeeRelatedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized": {
     "auth_ref": [
      "r278"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cost not yet recognized for nonvested award under share-based payment arrangement.",
        "label": "Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount",
        "terseLabel": "Unrecognized compensation cost related to non-vested options"
       }
      }
     },
     "localname": "EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r0",
      "r48",
      "r49",
      "r50",
      "r97",
      "r98",
      "r99",
      "r101",
      "r107",
      "r109",
      "r127",
      "r166",
      "r242",
      "r249",
      "r281",
      "r282",
      "r283",
      "r308",
      "r309",
      "r333",
      "r343",
      "r344",
      "r345",
      "r346",
      "r347",
      "r348",
      "r421",
      "r422",
      "r423",
      "r451"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc.",
        "label": "Equity Component [Domain]"
       }
      }
     },
     "localname": "EquityComponentDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquityMethodInvestmentOwnershipPercentage": {
     "auth_ref": [
      "r164"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.",
        "label": "Equity Method Investment, Ownership Percentage",
        "terseLabel": "Ownership percentage"
       }
      }
     },
     "localname": "EquityMethodInvestmentOwnershipPercentage",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain": {
     "auth_ref": [
      "r337"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Class of asset.",
        "label": "Asset Class [Domain]"
       }
      }
     },
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueByAssetClassAxis": {
     "auth_ref": [
      "r336",
      "r338"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by class of asset.",
        "label": "Asset Class [Axis]"
       }
      }
     },
     "localname": "FairValueByAssetClassAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueOfFinancialInstrumentsPolicy": {
     "auth_ref": [
      "r339",
      "r340"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for determining the fair value of financial instruments.",
        "label": "Fair Value of Financial Instruments, Policy [Policy Text Block]",
        "terseLabel": "Fair Value of Financial Instruments"
       }
      }
     },
     "localname": "FairValueOfFinancialInstrumentsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FinanceLeasePrincipalPayments": {
     "auth_ref": [
      "r357",
      "r360"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow for principal payment on finance lease.",
        "label": "Finance Lease, Principal Payments",
        "negatedLabel": "Principal payment under finance lease obligation"
       }
      }
     },
     "localname": "FinanceLeasePrincipalPayments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FinanceLeaseRightOfUseAsset": {
     "auth_ref": [
      "r355"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after accumulated amortization, of right-of-use asset from finance lease.",
        "label": "Finance Lease, Right-of-Use Asset, after Accumulated Amortization",
        "terseLabel": "Finance Lease Asset"
       }
      }
     },
     "localname": "FinanceLeaseRightOfUseAsset",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Finite-Lived Intangible Asset, Useful Life",
        "terseLabel": "Intangible assets, terms"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_FurnitureAndFixturesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases.",
        "label": "Furniture and Fixtures [Member]",
        "terseLabel": "Furniture, fixtures and vehicle\t[Member]"
       }
      }
     },
     "localname": "FurnitureAndFixturesMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_GainsLossesOnExtinguishmentOfDebt": {
     "auth_ref": [
      "r75",
      "r224",
      "r225"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 14.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.",
        "label": "Gain (Loss) on Extinguishment of Debt",
        "negatedLabel": "Gain on debt extinguishment",
        "terseLabel": "Gain on extinguishment of debt"
       }
      }
     },
     "localname": "GainsLossesOnExtinguishmentOfDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock": {
     "auth_ref": [
      "r175",
      "r177"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Goodwill and Intangible Assets, Policy [Policy Text Block]",
        "terseLabel": "Intangible Assets"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "auth_ref": [
      "r53",
      "r143",
      "r145",
      "r148",
      "r151",
      "r153",
      "r389",
      "r397",
      "r402",
      "r417"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "totalLabel": "Income before income taxes"
       }
      }
     },
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r91",
      "r100",
      "r143",
      "r145",
      "r148",
      "r151",
      "r153",
      "r165",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r323",
      "r335",
      "r341"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.",
        "label": "Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest",
        "terseLabel": "Net income attributable to Series 1 Convertible Preferred Stock"
       }
      }
     },
     "localname": "IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeStatementLocationAxis": {
     "auth_ref": [
      "r182",
      "r184"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by location in the income statement.",
        "label": "Income Statement Location [Axis]"
       }
      }
     },
     "localname": "IncomeStatementLocationAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable",
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "localname": "IncomeTaxDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "auth_ref": [
      "r93",
      "r293",
      "r294",
      "r301",
      "r310",
      "r316",
      "r318",
      "r319",
      "r320"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Income Tax Disclosure [Text Block]",
        "terseLabel": "INCOME TAXES"
       }
      }
     },
     "localname": "IncomeTaxDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r94",
      "r108",
      "r109",
      "r142",
      "r291",
      "r311",
      "r317",
      "r418"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Income Tax Expense (Benefit)",
        "negatedLabel": "Provision for income taxes"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "auth_ref": [
      "r47",
      "r289",
      "r290",
      "r294",
      "r295",
      "r300",
      "r307"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Income Tax, Policy [Policy Text Block]",
        "terseLabel": "Income Taxes"
       }
      }
     },
     "localname": "IncomeTaxPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r292"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.",
        "label": "Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount",
        "terseLabel": "Change in valuation allowance"
       }
      }
     },
     "localname": "IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate": {
     "auth_ref": [
      "r292"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.",
        "label": "Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount",
        "terseLabel": "Change in statutory rate"
       }
      }
     },
     "localname": "IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxReconciliationOtherAdjustments": {
     "auth_ref": [
      "r292"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.",
        "label": "Effective Income Tax Rate Reconciliation, Other Adjustments, Amount",
        "terseLabel": "Permanent differences"
       }
      }
     },
     "localname": "IncomeTaxReconciliationOtherAdjustments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes": {
     "auth_ref": [
      "r292"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit).",
        "label": "Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount",
        "terseLabel": "Federal tax at statutory rate"
       }
      }
     },
     "localname": "IncomeTaxReconciliationStateAndLocalIncomeTaxes",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxesPaid": {
     "auth_ref": [
      "r71",
      "r78"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.",
        "label": "Income Taxes Paid",
        "terseLabel": "Interest paid"
       }
      }
     },
     "localname": "IncomeTaxesPaid",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsPayable": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Increase (Decrease) in Accounts Payable",
        "terseLabel": "Accounts payable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 15.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Increase (Decrease) in Accounts Receivable",
        "negatedLabel": "Accounts receivable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccruedLiabilities": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.",
        "label": "Increase (Decrease) in Accrued Liabilities",
        "terseLabel": "Accrued expenses"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccruedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Increase (Decrease) in Employee Related Liabilities",
        "terseLabel": "Accrued payroll and related taxes"
       }
      }
     },
     "localname": "IncreaseDecreaseInEmployeeRelatedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (Decrease) in Operating Capital [Abstract]",
        "terseLabel": "Changes in operating assets and liabilities:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 16.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other.",
        "label": "Increase (Decrease) in Prepaid Expense and Other Assets",
        "negatedLabel": "Prepaid expenses and other"
       }
      }
     },
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInSecurityDeposits": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in security deposits.",
        "label": "Increase (Decrease) in Security Deposits",
        "terseLabel": "Security deposits"
       }
      }
     },
     "localname": "IncreaseDecreaseInSecurityDeposits",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestAndFeeIncomeLoansAndLeases": {
     "auth_ref": [
      "r400"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases.",
        "label": "Interest and Fee Income, Loans and Leases",
        "terseLabel": "Lease billings and accruals"
       }
      }
     },
     "localname": "InterestAndFeeIncomeLoansAndLeases",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofleaserevenuesandfeesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestCostsCapitalizedAdjustment": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest costs capitalized disclosed as an adjusting item to interest costs incurred.",
        "label": "Interest Costs Capitalized Adjustment",
        "terseLabel": "Capitalized data costs"
       }
      }
     },
     "localname": "InterestCostsCapitalizedAdjustment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpense": {
     "auth_ref": [
      "r51",
      "r140",
      "r349",
      "r352",
      "r401"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 3.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense.",
        "label": "Interest Expense",
        "negatedLabel": "Interest expense including amortization of debt issuance costs"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseDebtExcludingAmortization": {
     "auth_ref": [
      "r63",
      "r214",
      "r222",
      "r223"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, excluding amortization of debt discount (premium) and financing costs.",
        "label": "Interest Expense, Debt, Excluding Amortization",
        "terseLabel": "Interests expensed"
       }
      }
     },
     "localname": "InterestExpenseDebtExcludingAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseRelatedParty": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest expense incurred on a debt or other obligation to related party.",
        "label": "Interest Expense, Related Party",
        "terseLabel": "Interests paid"
       }
      }
     },
     "localname": "InterestExpenseRelatedParty",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LaborAndRelatedExpense": {
     "auth_ref": [
      "r58"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 4.0,
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit.",
        "label": "Labor and Related Expense",
        "terseLabel": "Salaries and benefits"
       }
      }
     },
     "localname": "LaborAndRelatedExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LeasesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases [Abstract]"
       }
      }
     },
     "localname": "LeasesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock": {
     "auth_ref": [
      "r364"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.",
        "label": "Lessee, Operating Lease, Liability, Maturity [Table Text Block]",
        "terseLabel": "Schedule of the future minimum annual lease payments"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive": {
     "auth_ref": [
      "r364"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, after Year Five",
        "terseLabel": "2026"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive": {
     "auth_ref": [
      "r364"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Five",
        "terseLabel": "2025"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFive",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour": {
     "auth_ref": [
      "r364"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Four",
        "terseLabel": "2024"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFour",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable",
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": {
     "auth_ref": [
      "r364"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Three",
        "terseLabel": "2023"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearThree",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable",
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": {
     "auth_ref": [
      "r364"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Two",
        "terseLabel": "2022"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthefutureminimumannualleasepaymentsTable",
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeasesTextBlock": {
     "auth_ref": [
      "r366"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.",
        "label": "Lessee, Operating Leases [Text Block]",
        "terseLabel": "LEASES"
       }
      }
     },
     "localname": "LesseeOperatingLeasesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/Leases"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LessorLeasesPolicyTextBlock": {
     "auth_ref": [
      "r367",
      "r368",
      "r369",
      "r370"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for leasing arrangements entered into by lessor.",
        "label": "Lessor, Leases [Policy Text Block]",
        "terseLabel": "Lease accounting"
       }
      }
     },
     "localname": "LessorLeasesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r33",
      "r91",
      "r147",
      "r165",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r325",
      "r329",
      "r330",
      "r341",
      "r376",
      "r377"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Liabilities",
        "totalLabel": "Total liabilities"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities [Abstract]",
        "terseLabel": "Liabilities"
       }
      }
     },
     "localname": "LiabilitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r23",
      "r91",
      "r165",
      "r341",
      "r378",
      "r395",
      "r413"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.",
        "label": "Liabilities and Equity",
        "totalLabel": "Total liabilities and stockholders' equity"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities and Equity [Abstract]",
        "terseLabel": "LIABILITIES AND STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r35",
      "r91",
      "r165",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r325",
      "r329",
      "r330",
      "r341",
      "r376",
      "r377",
      "r378"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Liabilities, Current",
        "totalLabel": "Total current liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities, Current [Abstract]",
        "terseLabel": "CURRENT LIABILITIES:"
       }
      }
     },
     "localname": "LiabilitiesCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LineOfCreditFacilityDescription": {
     "auth_ref": [
      "r31"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Line of Credit Facility, Description",
        "terseLabel": "Description of credit facility"
       }
      }
     },
     "localname": "LineOfCreditFacilityDescription",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LongTermLoansPayable": {
     "auth_ref": [
      "r39"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Loans Payable, Noncurrent",
        "terseLabel": "Loan payable under credit agreement to beneficial shareholder, net of $413,076 at 2021 and $61,617 at 2020 of unamortized issuance costs and current portion"
       }
      }
     },
     "localname": "LongTermLoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermPurchaseCommitmentAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The minimum amount the entity agreed to spend under the long-term purchase commitment.",
        "label": "Long-term Purchase Commitment, Amount",
        "terseLabel": "Commitment amount"
       }
      }
     },
     "localname": "LongTermPurchaseCommitmentAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongtermDebtTypeAxis": {
     "auth_ref": [
      "r39"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-term debt.",
        "label": "Long-term Debt, Type [Axis]"
       }
      }
     },
     "localname": "LongtermDebtTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LongtermDebtTypeDomain": {
     "auth_ref": [
      "r39",
      "r188"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Type of long-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer.",
        "label": "Long-term Debt, Type [Domain]"
       }
      }
     },
     "localname": "LongtermDebtTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LossContingencyAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Contingency [Abstract]"
       }
      }
     },
     "localname": "LossContingencyAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_LossContingencyDisclosures": {
     "auth_ref": [
      "r185",
      "r186"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Contingencies Disclosure [Text Block]",
        "terseLabel": "CONTINGENCIES AND OTHER UNCERTAINTIES"
       }
      }
     },
     "localname": "LossContingencyDisclosures",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_MarketingExpense": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 3.0,
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Marketing Expense",
        "terseLabel": "Marketing"
       }
      }
     },
     "localname": "MarketingExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r70"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "totalLabel": "Net cash provided by financing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Cash Provided by (Used in) Financing Activities [Abstract]",
        "terseLabel": "CASH FLOWS FROM FINANCING ACTIVITIES"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r70"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "totalLabel": "Net cash used in investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Cash Provided by (Used in) Investing Activities [Abstract]",
        "terseLabel": "CASH FLOWS FROM INVESTING ACTIVITIES"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r70",
      "r73",
      "r76"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "totalLabel": "Net cash used in operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Cash Provided by (Used in) Operating Activities [Abstract]",
        "terseLabel": "CASH FLOWS FROM OPERATING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r1",
      "r45",
      "r46",
      "r50",
      "r54",
      "r76",
      "r91",
      "r100",
      "r102",
      "r103",
      "r104",
      "r105",
      "r108",
      "r109",
      "r116",
      "r143",
      "r145",
      "r148",
      "r151",
      "r153",
      "r165",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r335",
      "r341",
      "r398",
      "r415"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.",
        "label": "Net Income (Loss) Attributable to Parent",
        "terseLabel": "Net income/(loss)",
        "totalLabel": "Net income/ (loss)"
       }
      }
     },
     "localname": "NetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": {
     "auth_ref": [
      "r102",
      "r103",
      "r104",
      "r105",
      "r110",
      "r111",
      "r117",
      "r120",
      "r143",
      "r145",
      "r148",
      "r151",
      "r153"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.",
        "label": "Net Income (Loss) Available to Common Stockholders, Basic",
        "totalLabel": "Net income/ (loss) attributable to common and Series 1 Convertible Preferred shareholders"
       }
      }
     },
     "localname": "NetIncomeLossAvailableToCommonStockholdersBasic",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.",
        "label": "New Accounting Pronouncements, Policy [Policy Text Block]",
        "terseLabel": "Recent Accounting Pronouncements"
       }
      }
     },
     "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NotesPayableCurrent": {
     "auth_ref": [
      "r32"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Notes Payable, Current",
        "terseLabel": "Promissory notes to related parties, net of $1,274 at 2021 and net of $8,276 at 2020 of unamortized issuance costs, including accrued interest"
       }
      }
     },
     "localname": "NotesPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r143",
      "r145",
      "r148",
      "r151",
      "r153"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net result for the period of deducting operating expenses from operating revenues.",
        "label": "Operating Income (Loss)",
        "terseLabel": "Operating income"
       }
      }
     },
     "localname": "OperatingIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseCost": {
     "auth_ref": [
      "r359",
      "r365"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Operating Lease, Cost",
        "terseLabel": "Operating lease costs"
       }
      }
     },
     "localname": "OperatingLeaseCost",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLeaseIncomeTableTextBlock": {
     "auth_ref": [
      "r126",
      "r371"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of components of income from operating lease.",
        "label": "Operating Lease, Lease Income [Table Text Block]",
        "terseLabel": "Schedule of lease revenues and fees"
       }
      }
     },
     "localname": "OperatingLeaseLeaseIncomeTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OperatingLeaseLiability": {
     "auth_ref": [
      "r356"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease.",
        "label": "Operating Lease, Liability",
        "terseLabel": "Present value of lease liabilities"
       }
      }
     },
     "localname": "OperatingLeaseLiability",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofundiscountedfinanceleaseliabilitiesTable",
      "http://anchorfundingservices.com/role/ScheduleofundiscountedoperatingleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityNoncurrent": {
     "auth_ref": [
      "r356"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 7.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.",
        "label": "Operating Lease, Liability, Noncurrent",
        "terseLabel": "Lease liabilities net of current portion"
       }
      }
     },
     "localname": "OperatingLeaseLiabilityNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeasePayments": {
     "auth_ref": [
      "r358",
      "r360"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.",
        "label": "Operating Lease, Payments",
        "terseLabel": "Cash payments for operating leases"
       }
      }
     },
     "localname": "OperatingLeasePayments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseRightOfUseAsset": {
     "auth_ref": [
      "r355"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's right to use underlying asset under operating lease.",
        "label": "Operating Lease, Right-of-Use Asset",
        "terseLabel": "Operating Lease Asset"
       }
      }
     },
     "localname": "OperatingLeaseRightOfUseAsset",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": {
     "auth_ref": [
      "r363",
      "r365"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average discount rate for operating lease calculated at point in time.",
        "label": "Operating Lease, Weighted Average Discount Rate, Percent",
        "terseLabel": "Weighted Average Discount Rate"
       }
      }
     },
     "localname": "OperatingLeaseWeightedAverageDiscountRatePercent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": {
     "auth_ref": [
      "r362",
      "r365"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Operating Lease, Weighted Average Remaining Lease Term",
        "terseLabel": "Weighted Average Remaining Lease Term (in years)"
       }
      }
     },
     "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragediscountrateandweightedaverageremainingleasetermTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_OtherAssets": {
     "auth_ref": [
      "r10",
      "r390",
      "r409"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of assets classified as other.",
        "label": "Other Assets",
        "terseLabel": "OTHER ASSETS, net"
       }
      }
     },
     "localname": "OtherAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherBorrowings": {
     "auth_ref": [
      "r396"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity.",
        "label": "Other Borrowings",
        "terseLabel": "Borrow from lender"
       }
      }
     },
     "localname": "OtherBorrowings",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherDepreciationAndAmortization": {
     "auth_ref": [
      "r60",
      "r75",
      "r179"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense charged against earnings to allocate the cost of tangible and intangible assets over their remaining economic lives, classified as other.",
        "label": "Other Depreciation and Amortization",
        "terseLabel": "Other depreciation and amortization"
       }
      }
     },
     "localname": "OtherDepreciationAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherGeneralExpense": {
     "auth_ref": [
      "r62"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 5.0,
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of general expenses not normally included in Other Operating Costs and Expenses.",
        "label": "Other General Expense",
        "terseLabel": "Operating expenses"
       }
      }
     },
     "localname": "OtherGeneralExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations": {
     "auth_ref": [
      "r291"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other current and other deferred income tax expense (benefit) attributable to continuing operations.",
        "label": "Other Income Tax Expense (Benefit), Continuing Operations",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "OtherIncomeTaxExpenseBenefitContinuingOperations",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofincometaxexpensebenefitsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherLiabilitiesNoncurrent": {
     "auth_ref": [
      "r40"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 6.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.",
        "label": "Other Liabilities, Noncurrent",
        "terseLabel": "Deferred income tax liability"
       }
      }
     },
     "localname": "OtherLiabilitiesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherLongTermDebtNoncurrent": {
     "auth_ref": [
      "r39"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of long-term debt classified as other, payable after one year or the operating cycle, if longer.",
        "label": "Other Long-term Debt, Noncurrent",
        "terseLabel": "Operating Lease Liability - net of current portion"
       }
      }
     },
     "localname": "OtherLongTermDebtNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherPreferredStockDividendsAndAdjustments": {
     "auth_ref": [
      "r111",
      "r250"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of preferred stock dividends and adjustments classified as other.",
        "label": "Other Preferred Stock Dividends and Adjustments",
        "terseLabel": "Convertible Series 2 Preferred Share dividends attributable to Series 1 Convertible Preferred Stock"
       }
      }
     },
     "localname": "OtherPreferredStockDividendsAndAdjustments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbasicanddilutedearningspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherShortTermBorrowings": {
     "auth_ref": [
      "r29"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 6.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of borrowings classified as other, maturing within one year or the normal operating cycle, if longer.",
        "label": "Other Short-term Borrowings",
        "terseLabel": "Lease liability - current portion"
       }
      }
     },
     "localname": "OtherShortTermBorrowings",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherTaxExpenseBenefit": {
     "auth_ref": [
      "r92",
      "r291",
      "r307"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other income tax expense (benefit).",
        "label": "Other Tax Expense (Benefit)",
        "terseLabel": "Expense for income taxes"
       }
      }
     },
     "localname": "OtherTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofthebenefitforincometaxesfromcontinuingoperationsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForRent": {
     "auth_ref": [
      "r72"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash payments to lessor's for use of assets under operating leases.",
        "label": "Payments for Rent",
        "terseLabel": "Monthly rent"
       }
      }
     },
     "localname": "PaymentsForRent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForSoftware": {
     "auth_ref": [
      "r64"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Payments for Software",
        "terseLabel": "Capitalized software costs"
       }
      }
     },
     "localname": "PaymentsForSoftware",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsOfDebtIssuanceCosts": {
     "auth_ref": [
      "r68"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Payments of Debt Issuance Costs",
        "negatedLabel": "Debt issuance related costs"
       }
      }
     },
     "localname": "PaymentsOfDebtIssuanceCosts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "auth_ref": [
      "r64"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "negatedLabel": "Purchases of property and equipment, including capitalized software and data costs"
       }
      }
     },
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PreferredStockConversionBasis": {
     "auth_ref": [
      "r16",
      "r243"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Describe the conversion features of preferred stock if preferred stock is convertible. That is, shares of preferred stock into which another convertible security was converted, or shares of preferred stock into which another class of preferred stock was converted.",
        "label": "Preferred Stock, Conversion Basis",
        "terseLabel": "Preferred stock conversion basis, description"
       }
      }
     },
     "localname": "PreferredStockConversionBasis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PreferredStockDividendsAndOtherAdjustments": {
     "auth_ref": [
      "r111",
      "r121"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": 3.0,
       "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders.",
        "label": "Preferred Stock Dividends and Other Adjustments",
        "terseLabel": "Dividends on Series 2 Convertible Preferred Shares"
       }
      }
     },
     "localname": "PreferredStockDividendsAndOtherAdjustments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PreferredStockLiquidationPreference": {
     "auth_ref": [
      "r16",
      "r88",
      "r231",
      "r243",
      "r244"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.",
        "label": "Preferred Stock, Liquidation Preference Per Share",
        "terseLabel": "Convertible preferred stock, par value (in Dollars per share)"
       }
      }
     },
     "localname": "PreferredStockLiquidationPreference",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_PreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.",
        "label": "Preferred Stock [Member]",
        "terseLabel": "Preferred Stock [Member]"
       }
      }
     },
     "localname": "PreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r16",
      "r227"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.",
        "label": "Preferred Stock, Par or Stated Value Per Share",
        "terseLabel": "Preferred stock, par value (in Dollars per share)"
       }
      }
     },
     "localname": "PreferredStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "auth_ref": [
      "r16"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Preferred Stock, Shares Authorized",
        "terseLabel": "Convertible preferred stock, shares authorized",
        "verboseLabel": "Preferred stock, shares authorized"
       }
      }
     },
     "localname": "PreferredStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesIssued": {
     "auth_ref": [
      "r16",
      "r227"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Preferred Stock, Shares Issued",
        "terseLabel": "Convertible preferred stock, shares issued"
       }
      }
     },
     "localname": "PreferredStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "auth_ref": [
      "r16"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Preferred Stock, Shares Outstanding",
        "terseLabel": "Convertible preferred stock, shares outstanding"
       }
      }
     },
     "localname": "PreferredStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PrepaidExpenseCurrent": {
     "auth_ref": [
      "r4",
      "r6",
      "r172",
      "r173"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Prepaid Expense, Current",
        "terseLabel": "Prepaid expenses"
       }
      }
     },
     "localname": "PrepaidExpenseCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfWarrants": {
     "auth_ref": [
      "r65"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).",
        "label": "Proceeds from Issuance of Warrants",
        "terseLabel": "Proceeds from exercise of warrants"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfWarrants",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOrSaleOfEquity": {
     "auth_ref": [
      "r65"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.",
        "label": "Proceeds from Issuance or Sale of Equity",
        "terseLabel": "Proceeds from sale of stock (in Dollars)"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOrSaleOfEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromLinesOfCredit": {
     "auth_ref": [
      "r66",
      "r90"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.",
        "label": "Proceeds from Lines of Credit",
        "terseLabel": "Proceeds from loan payable under credit agreement"
       }
      }
     },
     "localname": "ProceedsFromLinesOfCredit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromStockOptionsExercised": {
     "auth_ref": [
      "r65",
      "r280"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow from exercise of option under share-based payment arrangement.",
        "label": "Proceeds from Stock Options Exercised",
        "terseLabel": "Proceeds from exercise of stock options"
       }
      }
     },
     "localname": "ProceedsFromStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProfitLoss": {
     "auth_ref": [
      "r1",
      "r45",
      "r46",
      "r50",
      "r69",
      "r91",
      "r100",
      "r108",
      "r109",
      "r143",
      "r145",
      "r148",
      "r151",
      "r153",
      "r165",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r323",
      "r327",
      "r328",
      "r331",
      "r332",
      "r335",
      "r341",
      "r402"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.",
        "label": "Net Income (Loss), Including Portion Attributable to Noncontrolling Interest",
        "terseLabel": "Net income (Loss)"
       }
      }
     },
     "localname": "ProfitLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "auth_ref": [
      "r27",
      "r181"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale.",
        "label": "Long-Lived Tangible Asset [Axis]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "auth_ref": [
      "r183",
      "r433",
      "r434",
      "r435"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment Disclosure [Text Block]",
        "terseLabel": "PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PropertyandEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "auth_ref": [
      "r26",
      "r180"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment, Gross",
        "terseLabel": "Property and equipment, gross"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment [Member]",
        "terseLabel": "Property and Equipment, net [Member]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofbalancesheetinformationrelatedtoleasesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r8",
      "r9",
      "r181",
      "r378",
      "r403",
      "r414"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment, Net",
        "terseLabel": "PROPERTY AND EQUIPMENT, net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentOtherAccumulatedDepreciation": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.",
        "label": "Property, Plant and Equipment, Other, Accumulated Depreciation",
        "negatedLabel": "Property plant and equipment other accumulated depreciation"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentOtherAccumulatedDepreciation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentOtherNet": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.",
        "label": "Property, Plant and Equipment, Other, Net",
        "terseLabel": "Property and equipment, net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentOtherNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r8",
      "r181"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment [Table Text Block]",
        "terseLabel": "Schedule of property and equipment"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PropertyandEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "auth_ref": [
      "r8",
      "r180"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.",
        "label": "Long-Lived Tangible Asset [Domain]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Property, Plant and Equipment, Useful Life",
        "terseLabel": "Estimated Useful Lives"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_ProvisionForDoubtfulAccounts": {
     "auth_ref": [
      "r56",
      "r169"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense (reversal of expense) for expected credit loss on accounts receivable.",
        "label": "Accounts Receivable, Credit Loss Expense (Reversal)",
        "terseLabel": "Provision"
       }
      }
     },
     "localname": "ProvisionForDoubtfulAccounts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy": {
     "auth_ref": [
      "r24",
      "r162"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]",
        "terseLabel": "Accounts Receivable and Allowance for Doubtful Accounts"
       }
      }
     },
     "localname": "ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "auth_ref": [
      "r254",
      "r372",
      "r373",
      "r375"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party transaction.",
        "label": "Related Party Transaction [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "auth_ref": [
      "r254"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Transaction between related party.",
        "label": "Related Party Transaction [Domain]"
       }
      }
     },
     "localname": "RelatedPartyTransactionDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotePaycheckProtectionProgramDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RepaymentsOfBankDebt": {
     "auth_ref": [
      "r67"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow to settle a bank borrowing during the year.",
        "label": "Repayments of Bank Debt",
        "negatedLabel": "Repayment of installment loan"
       }
      }
     },
     "localname": "RepaymentsOfBankDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RepaymentsOfOtherDebt": {
     "auth_ref": [
      "r67"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow for the payment of debt classified as other.",
        "label": "Repayments of Other Debt",
        "negatedLabel": "Repayment of loan payable under credit agreement"
       }
      }
     },
     "localname": "RepaymentsOfOtherDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r20",
      "r249",
      "r284",
      "r378",
      "r412",
      "r424",
      "r425"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings (Accumulated Deficit)",
        "terseLabel": "Accumulated deficit"
       }
      }
     },
     "localname": "RetainedEarningsAccumulatedDeficit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r0",
      "r97",
      "r98",
      "r99",
      "r101",
      "r107",
      "r109",
      "r166",
      "r281",
      "r282",
      "r283",
      "r308",
      "r309",
      "r333",
      "r421",
      "r423"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings [Member]",
        "terseLabel": "Accumulated Deficit"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "auth_ref": [
      "r85",
      "r86"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.",
        "label": "Revenue [Policy Text Block]",
        "terseLabel": "Revenue Recognition"
       }
      }
     },
     "localname": "RevenueRecognitionPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Revenues": {
     "auth_ref": [
      "r52",
      "r91",
      "r138",
      "r139",
      "r144",
      "r149",
      "r150",
      "r154",
      "r155",
      "r156",
      "r165",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r199",
      "r341",
      "r402"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Revenues",
        "totalLabel": "Total revenues"
       }
      }
     },
     "localname": "Revenues",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RevenuesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenues [Abstract]",
        "terseLabel": "Revenues:"
       }
      }
     },
     "localname": "RevenuesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability": {
     "auth_ref": [
      "r361",
      "r365"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase in right-of-use asset obtained in exchange for finance lease liability.",
        "label": "Right-of-Use Asset Obtained in Exchange for Finance Lease Liability",
        "terseLabel": "New finance lease asset obtained in exchange for lease liabilities"
       }
      }
     },
     "localname": "RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofsupplementalcashflowinformationrelatedtooperatingleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock": {
     "auth_ref": [
      "r43"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]",
        "terseLabel": "Schedule of accounts receivable"
       }
      }
     },
     "localname": "ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule for 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.",
        "label": "Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]"
       }
      }
     },
     "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]",
        "terseLabel": "Schedule of anti-dilutive securities excluded from computation of earnings per share"
       }
      }
     },
     "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of supplemental cash flow information for the periods presented.",
        "label": "Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]",
        "terseLabel": "Schedule of supplemental cash flow information related to operating leases"
       }
      }
     },
     "localname": "ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock": {
     "auth_ref": [
      "r307"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.",
        "label": "Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]",
        "terseLabel": "Schedule of income tax expense (benefits)"
       }
      }
     },
     "localname": "ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock": {
     "auth_ref": [
      "r299"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.",
        "label": "Schedule of Deferred Tax Assets and Liabilities [Table Text Block]",
        "terseLabel": "Schedule of deferred tax assets and deferred tax liabilities"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock": {
     "auth_ref": [
      "r120"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]",
        "terseLabel": "Schedule of basic and diluted earnings per share"
       }
      }
     },
     "localname": "ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock": {
     "auth_ref": [
      "r292"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.",
        "label": "Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]",
        "terseLabel": "Schedule of the benefit for income taxes from continuing operations"
       }
      }
     },
     "localname": "ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "auth_ref": [
      "r27",
      "r181"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about 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.",
        "label": "Property, Plant and Equipment [Table]"
       }
      }
     },
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock": {
     "auth_ref": [
      "r263",
      "r268",
      "r270"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Share-based Payment Arrangement, Option, Activity [Table Text Block]",
        "terseLabel": "Schedule of stock option"
       }
      }
     },
     "localname": "ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock": {
     "auth_ref": [
      "r272"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.",
        "label": "Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]",
        "terseLabel": "Schedule of measured fair value of each option award grant using the black-scholes-merton (BSM) pricing model"
       }
      }
     },
     "localname": "ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock": {
     "auth_ref": [
      "r251",
      "r257"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]",
        "terseLabel": "Schedule of outstanding stock warrants"
       }
      }
     },
     "localname": "ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock": {
     "auth_ref": [
      "r288"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for inclusion of significant items in the selling, general and administrative (or similar) expense report caption.",
        "label": "Selling, General and Administrative Expenses, Policy [Policy Text Block]",
        "terseLabel": "Operating Expenses"
       }
      }
     },
     "localname": "SellingGeneralAndAdministrativeExpensesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ShareBasedCompensation": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense for share-based payment arrangement.",
        "label": "Share-based Payment Arrangement, Noncash Expense",
        "terseLabel": "Compensation expense related to issuance of stock options and warrants"
       }
      }
     },
     "localname": "ShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription": {
     "auth_ref": [
      "r257",
      "r260"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of terms of share-based payment arrangement. Includes, but is not limited to, type of award or grantee and reason for issuance.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Description",
        "terseLabel": "Stock options granted period, description"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price",
        "terseLabel": "Exercise price (in Dollars per share)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate": {
     "auth_ref": [
      "r275"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate",
        "terseLabel": "Dividend yield"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate": {
     "auth_ref": [
      "r274"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate",
        "terseLabel": "Expected volatility"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate": {
     "auth_ref": [
      "r276"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate",
        "terseLabel": "Risk-free interest rate"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod": {
     "auth_ref": [
      "r267"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period",
        "negatedLabel": "Number of options Forfeited (in Shares)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross number of share options (or share units) granted during the period.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross",
        "terseLabel": "Number of options Granted (in Shares)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r269"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value",
        "terseLabel": "Weighted average grant date fair value of options granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue": {
     "auth_ref": [
      "r279"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value",
        "periodEndLabel": "Aggregate intrinsic value Outstanding ending (in Dollars)",
        "periodStartLabel": "Aggregate intrinsic value Outstanding beginning (in Dollars)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber": {
     "auth_ref": [
      "r265",
      "r279"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of options outstanding, including both vested and non-vested options.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number",
        "periodEndLabel": "Number of options Outstanding ending (in Shares)",
        "periodStartLabel": "Number of options Outstanding beginning (in Shares)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Change in the weighted average exercise price of options outstanding.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Period Increase (Decrease), Weighted Average Exercise Price",
        "negatedLabel": "Number of options Exercise"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice": {
     "auth_ref": [
      "r264"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price",
        "periodEndLabel": "Weighted average exercise price Outstanding ending",
        "periodStartLabel": "Weighted average exercise price Outstanding beginning"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber": {
     "auth_ref": [
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number",
        "terseLabel": "Number of options Vested and exercisable (in Shares)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice": {
     "auth_ref": [
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price",
        "terseLabel": "Weighted average exercise price Vested and exercisable"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": {
     "auth_ref": [
      "r257",
      "r261"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Award under share-based payment arrangement.",
        "label": "Award Type [Domain]"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable",
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which option holders acquired shares when converting their stock options into shares.",
        "label": "Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price",
        "terseLabel": "Weighted average exercise price Exercise"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.",
        "label": "Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price",
        "terseLabel": "Weighted average exercise price Forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.",
        "label": "Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price",
        "terseLabel": "Weighted average exercise price Granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofstockoptionTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "auth_ref": [
      "r273",
      "r285"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term",
        "terseLabel": "Expected life"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofmeasuredfairvalueofeachoptionawardgrantusingtheblackscholesmertonBSMpricingmodelTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term",
        "terseLabel": "Weighted average period"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharesIssued": {
     "auth_ref": [
      "r242"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Shares, Issued",
        "terseLabel": "Number of common stock available for issuance"
       }
      }
     },
     "localname": "SharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/StockOptionsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_SharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued which are neither cancelled nor held in the treasury.",
        "label": "Shares, Outstanding",
        "periodEndLabel": "Balance (in Shares)",
        "periodStartLabel": "Balance (in Shares)"
       }
      }
     },
     "localname": "SharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r83",
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity.",
        "label": "Significant Accounting Policies [Text Block]",
        "terseLabel": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy": {
     "auth_ref": [
      "r438"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Software to be Sold, Leased, or Otherwise Marketed, Policy [Policy Text Block]",
        "terseLabel": "Software Costs"
       }
      }
     },
     "localname": "SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_StatementClassOfStockAxis": {
     "auth_ref": [
      "r15",
      "r16",
      "r17",
      "r88",
      "r91",
      "r113",
      "r114",
      "r115",
      "r118",
      "r120",
      "r128",
      "r129",
      "r130",
      "r165",
      "r189",
      "r193",
      "r194",
      "r195",
      "r198",
      "r199",
      "r227",
      "r228",
      "r231",
      "r235",
      "r242",
      "r341",
      "r446"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by the different classes of stock of the entity.",
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "localname": "StatementClassOfStockAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r0",
      "r42",
      "r48",
      "r49",
      "r50",
      "r97",
      "r98",
      "r99",
      "r101",
      "r107",
      "r109",
      "r127",
      "r166",
      "r242",
      "r249",
      "r281",
      "r282",
      "r283",
      "r308",
      "r309",
      "r333",
      "r343",
      "r344",
      "r345",
      "r346",
      "r347",
      "r348",
      "r421",
      "r422",
      "r423",
      "r451"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Statement [Line Items]"
       }
      }
     },
     "localname": "StatementLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Financial Position [Abstract]"
       }
      }
     },
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Stockholders' Equity [Abstract]"
       }
      }
     },
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r97",
      "r98",
      "r99",
      "r127",
      "r388"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.",
        "label": "Statement [Table]"
       }
      }
     },
     "localname": "StatementTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities": {
     "auth_ref": [
      "r41",
      "r212",
      "r242",
      "r243",
      "r249"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued during the period as a result of the conversion of convertible securities.",
        "label": "Stock Issued During Period, Shares, Conversion of Convertible Securities",
        "terseLabel": "Conversion of preferred stock to common stock (in Shares)"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued attributable to transactions classified as other.",
        "label": "Stock Issued During Period, Shares, Other",
        "terseLabel": "Provision for compensation expense related to stock options (in Shares)",
        "verboseLabel": "Issuance of warrants in connection with consulting agreements (in Shares)"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "auth_ref": [
      "r16",
      "r17",
      "r242",
      "r249",
      "r266"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of share options (or share units) exercised during the current period.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period",
        "terseLabel": "Exercise of warrants into common stock (in Shares)"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfUnits": {
     "auth_ref": [
      "r42",
      "r242",
      "r249"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Stock Issued During Period, Value, Conversion of Units",
        "terseLabel": "Conversion of preferred stock to common stock"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueConversionOfUnits",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueOther": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of shares of stock issued attributable to transactions classified as other.",
        "label": "Stock Issued During Period, Value, Other",
        "terseLabel": "Issuance of warrants in connection with consulting agreements"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r17",
      "r21",
      "r22",
      "r91",
      "r163",
      "r165",
      "r341",
      "r378"
     ],
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Stockholders' Equity Attributable to Parent",
        "periodEndLabel": "Balance",
        "periodStartLabel": "Balance",
        "totalLabel": "Total stockholders\u2019 equity"
       }
      }
     },
     "localname": "StockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity Attributable to Parent [Abstract]",
        "terseLabel": "STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "StockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityNoteAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity Note [Abstract]"
       }
      }
     },
     "localname": "StockholdersEquityNoteAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "auth_ref": [
      "r89",
      "r228",
      "r230",
      "r231",
      "r232",
      "r233",
      "r234",
      "r235",
      "r236",
      "r237",
      "r239",
      "r240",
      "r241",
      "r249",
      "r252"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Stockholders' Equity Note Disclosure [Text Block]",
        "terseLabel": "CAPITAL STRUCTURE"
       }
      }
     },
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructure"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SubsequentEventDescription": {
     "auth_ref": [
      "r379"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Describes the event or transaction that occurred between the balance sheet date and the date the financial statements are issued or available to be issued.",
        "label": "Subsequent Event, Description",
        "terseLabel": "Subsequent event, description"
       }
      }
     },
     "localname": "SubsequentEventDescription",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "localname": "SubsequentEventsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "auth_ref": [
      "r379",
      "r380"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.",
        "label": "Subsequent Events [Text Block]",
        "terseLabel": "SUBSEQUENT EVENTS"
       }
      }
     },
     "localname": "SubsequentEventsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/SubsequentEvents"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental Cash Flow Information [Abstract]",
        "terseLabel": "Supplemental cash flow information:"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_UnamortizedDebtIssuanceExpense": {
     "auth_ref": [
      "r28"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Unamortized Debt Issuance Expense",
        "terseLabel": "Unamortized issuance costs"
       }
      }
     },
     "localname": "UnamortizedDebtIssuanceExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UseOfEstimates": {
     "auth_ref": [
      "r131",
      "r132",
      "r133",
      "r134",
      "r135",
      "r136",
      "r137"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.",
        "label": "Use of Estimates, Policy [Policy Text Block]",
        "terseLabel": "Estimates"
       }
      }
     },
     "localname": "UseOfEstimates",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_WarrantMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Security that gives the holder the right to purchase shares of stock in accordance with the terms of the instrument, usually upon payment of a specified amount.",
        "label": "Warrant [Member]",
        "terseLabel": "Common Stock Warrants [Member]",
        "verboseLabel": "Warrant [Member]"
       }
      }
     },
     "localname": "WarrantMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ScheduleofantidilutivesecuritiesexcludedfromcomputationofearningspershareTable",
      "http://anchorfundingservices.com/role/ScheduleofoutstandingstockwarrantsTable",
      "http://anchorfundingservices.com/role/ScheduleofweightedaveragevaluationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": {
     "auth_ref": [
      "r112",
      "r120"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.",
        "label": "Weighted Average Number of Shares Outstanding, Diluted",
        "terseLabel": "Diluted (in Shares)"
       }
      }
     },
     "localname": "WeightedAverageNumberOfDilutedSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted Average Number of Shares Outstanding, Diluted [Abstract]",
        "terseLabel": "WEIGHTED AVERAGE COMMON SHARES:"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesOutstandingAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": {
     "auth_ref": [
      "r110",
      "r120"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.",
        "label": "Weighted Average Number of Shares Outstanding, Basic",
        "terseLabel": "Basic (in Shares)"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesOutstandingBasic",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "sharesItemType"
    }
   },
   "unitCount": 5
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "105",
   "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695"
  },
  "r1": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760"
  },
  "r10": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(17))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r100": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r101": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r102": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r103": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794"
  },
  "r11": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(22))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1448-109256"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1377-109256"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1505-109256"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1278-109256"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "55",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e2626-109256"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256"
  },
  "r12": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(24))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r123": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e3842-109258"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "52",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e4984-109258"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "270",
   "URI": "http://asc.fasb.org/extlink&oid=124502072&loc=SL77927221-108306"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70229-108054"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055"
  },
  "r13": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(26)(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r130": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r133": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r14": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(26)(b))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599"
  },
  "r149": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r15": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(27))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r150": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r154": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599"
  },
  "r155": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r156": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599"
  },
  "r157": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4647-111522"
  },
  "r158": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522"
  },
  "r159": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522"
  },
  "r16": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r160": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(4)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=d3e5144-111524"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.E)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "323",
   "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447"
  },
  "r17": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=123349782&loc=d3e5879-108316"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=6387103&loc=d3e6435-108320"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(b)",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=123353750&loc=SL49131252-203054"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(2)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r18": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "360",
   "URI": "http://asc.fasb.org/topic&trid=2155823"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/subtopic&trid=2127163"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "30",
   "Topic": "450",
   "URI": "http://asc.fasb.org/subtopic&trid=2127197"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123465755&loc=d3e1835-112601"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123465755&loc=SL6230698-112601"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r19": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r2": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=77885760&loc=SL35686385-199418"
  },
  "r20": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(i)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r209": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r21": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r215": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r216": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r217": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r218": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r219": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466204&loc=SL6031897-161870"
  },
  "r22": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(31))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r220": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612"
  },
  "r222": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612"
  },
  "r223": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612"
  },
  "r224": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "40",
   "SubTopic": "50",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123467658&loc=d3e12317-112629"
  },
  "r225": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "40",
   "SubTopic": "50",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123467658&loc=d3e12355-112629"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "http://asc.fasb.org/topic&trid=2208564"
  },
  "r227": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r228": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r229": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r23": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(32))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r230": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r231": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r232": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r233": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r234": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644"
  },
  "r235": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644"
  },
  "r236": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496180-112644"
  },
  "r238": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496180-112644"
  },
  "r239": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644"
  },
  "r24": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(4))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r240": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644"
  },
  "r241": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644"
  },
  "r242": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644"
  },
  "r243": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21475-112644"
  },
  "r244": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21484-112644"
  },
  "r245": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21506-112644"
  },
  "r246": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21506-112644"
  },
  "r247": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21521-112644"
  },
  "r248": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21538-112644"
  },
  "r249": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770"
  },
  "r25": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.1)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r250": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.Q)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187283-122770"
  },
  "r251": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "50",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775"
  },
  "r252": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "505",
   "URI": "http://asc.fasb.org/topic&trid=2208762"
  },
  "r253": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(i)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r254": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(n)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(d)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "80",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=35742348&loc=SL14450788-114948"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r258": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r261": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a),(g)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r262": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b),(f(1))",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r264": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r265": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)-(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r266": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r267": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(3)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r27": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.14)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iv)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(1)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r28": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.17)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=SL79508275-113901"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(g)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r285": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 14.D.2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809"
  },
  "r286": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 14.F)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809"
  },
  "r287": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "718",
   "URI": "http://asc.fasb.org/topic&trid=2228938"
  },
  "r288": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "35",
   "Subparagraph": "(a)",
   "Topic": "720",
   "URI": "http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848"
  },
  "r289": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32247-109318"
  },
  "r29": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a)(7))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r290": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32280-109318"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319"
  },
  "r295": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r30": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32847-109319"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r307": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r31": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(b),22(b))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r311": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r312": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r313": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r314": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r315": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.4)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r316": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.C)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817"
  },
  "r317": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324"
  },
  "r318": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "270",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338"
  },
  "r319": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331"
  },
  "r32": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19,20)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "740",
   "URI": "http://asc.fasb.org/topic&trid=2144680"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "805",
   "URI": "http://asc.fasb.org/topic&trid=2303972"
  },
  "r322": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=d3e5283-111683"
  },
  "r323": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4569616-111683"
  },
  "r324": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r326": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=d3e5614-111684"
  },
  "r327": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r328": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r329": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r33": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r330": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r331": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=120409616&loc=SL4591551-111686"
  },
  "r332": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=120409616&loc=SL4591552-111686"
  },
  "r333": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r334": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(4)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r335": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r336": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r337": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r338": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "60",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=7493716&loc=d3e21868-110260"
  },
  "r34": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13279-108611"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612"
  },
  "r342": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906"
  },
  "r343": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900"
  },
  "r344": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r345": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r346": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r347": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r348": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901"
  },
  "r349": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391"
  },
  "r35": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.21)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r350": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399"
  },
  "r351": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399"
  },
  "r352": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399"
  },
  "r353": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629"
  },
  "r354": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918643-209977"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918643-209977"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r36": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(1)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r361": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(2)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r362": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(3)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(4)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r364": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918701-209980"
  },
  "r365": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "53",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971"
  },
  "r366": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/subtopic&trid=77888251"
  },
  "r367": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL77919352-209981"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL119206284-209981"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL117410129-209981"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(2))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL117410129-209981"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL77919372-209981"
  },
  "r372": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r373": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r374": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864"
  },
  "r375": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864"
  },
  "r376": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r377": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r378": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766"
  },
  "r379": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "855",
   "URI": "http://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(5))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r380": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "855",
   "URI": "http://asc.fasb.org/topic&trid=2122774"
  },
  "r381": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r382": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r383": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r384": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r385": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r386": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r387": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "910",
   "URI": "http://asc.fasb.org/extlink&oid=123353855&loc=SL119991595-234733"
  },
  "r388": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.L)",
   "Topic": "924",
   "URI": "http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856"
  },
  "r389": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "20",
   "Topic": "940",
   "URI": "http://asc.fasb.org/extlink&oid=123384075&loc=d3e41242-110953"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r390": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(10))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r391": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(11))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r392": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(15)(1))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(15)(2))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r394": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(16))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r395": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(23))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r396": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.13,16)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r397": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(15))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r398": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(22))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r399": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(27))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.24)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r400": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.1)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r401": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.9)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r402": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "235",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884"
  },
  "r403": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630"
  },
  "r404": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Subparagraph": "(c)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823"
  },
  "r405": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Subparagraph": "e",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823"
  },
  "r406": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(15)(b)(2))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r407": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r408": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(5))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r409": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(10))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-30)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r410": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r411": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(15)(b)(1))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r412": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r413": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r414": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r415": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(18))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r416": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(23))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r417": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r418": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(9))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r419": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124506351&loc=SL117782755-158439"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r420": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117819544-158441"
  },
  "r421": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r422": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r423": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r424": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(i)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r425": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r426": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "205",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=118262037&loc=d3e9915-115836"
  },
  "r427": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "210",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=118262064&loc=SL116631418-115840"
  },
  "r428": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "210",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=118262064&loc=SL116631419-115840"
  },
  "r429": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.6-05(4))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401414&loc=d3e604008-122996"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.3,4)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r430": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.6-09(6))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401555&loc=SL114874367-224272"
  },
  "r431": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.6-09(7))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401555&loc=SL114874367-224272"
  },
  "r432": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "310",
   "Topic": "954",
   "URI": "http://asc.fasb.org/extlink&oid=123366838&loc=d3e3073-115593"
  },
  "r433": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Subparagraph": "(d)",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916"
  },
  "r434": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916"
  },
  "r435": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916"
  },
  "r436": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(c)",
   "Topic": "976",
   "URI": "http://asc.fasb.org/extlink&oid=6497875&loc=d3e22274-108663"
  },
  "r437": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(b)",
   "Topic": "978",
   "URI": "http://asc.fasb.org/extlink&oid=123360121&loc=d3e27327-108691"
  },
  "r438": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "985",
   "URI": "http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756"
  },
  "r439": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.9)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r440": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r441": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r442": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r443": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r444": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r445": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r446": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "1402"
  },
  "r447": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r448": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "04"
  },
  "r449": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "i",
   "Publisher": "SEC",
   "Section": "3",
   "Subsection": "10"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r450": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r451": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Topic": "848"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL116659661-227067"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(210.5-03(11))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r52": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(1))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r53": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(10))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r54": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(20))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r55": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(25))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r56": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(5))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r57": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(8))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r58": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(b)(4))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r59": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6787-107765"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.3)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r61": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.4)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.6)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "8",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3291-108585"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3291-108585"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3000-108585"
  },
  "r7": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6801-107765"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3521-108585"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r75": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r76": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r77": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3044-108585"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4297-108586"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4304-108586"
  },
  "r8": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4313-108586"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4332-108586"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=SL98516268-108586"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18726-107790"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(c))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(d))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r9": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(14))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(f))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "http://asc.fasb.org/topic&trid=2122369"
  },
  "r97": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793"
  },
  "r98": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793"
  },
  "r99": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>87
<FILENAME>0001213900-22-016138-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-22-016138-xbrl.zip
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MD^;)+5N.FY;).+=5D\%^TQG#VESO2/F&0>TO]E+.L.P'A<Z:9!8GN:GKZYS
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MA_$B'Q<D;B$@*_P-M1XSU!<@GEO;R#:CC30#K6BKFGZ7(7B;X5:QF33R1)B
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M7_XZO\*4.W>B9Z4V*=DZ?$*G< [^.C.[\?*,]OF_O=;QW\T1M]VS0LX<Y%(
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M@0+FXX"M:K)D4)%TG"ITWMJ&F(CZ_M6 ]2_Q3$4;?*W]4%\[=>252+-<X$D
M1V-:$J'3S)RC[D.NJHST#;*=E*[$RIM<[)O)J5<3A]8R O]3F/-F(,Q#/#G
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MXLQ%^ &8<Q1QI:@%A<6Y)R ^+;7C# W%*MV/CU.U;7,0X'"X2QZR<1<$HZ_
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M66R04EI)@TB!S=F.Z\90_ %,S7-;-YQBP-JE?O"^-U _+L5DD96KS9@JL\C
MWH.3@'JQ9$51GAMM-X[G10N_*BL^<YBTF8X<6 \SIX04!?FI%"FK1=GZ!<%/
M6O1<R97"C[-B4AE0=N".4?ZUA-,GRSF_32UL//A![5Z"&L/MJUZ)EN!?!Q%C
MC4(J=4FUX. &>+1D"='TSO VW%\'YIKB7\TRQGS:1#Z65%VQY)P4S0Z,:5KN
MCB9GW]#D0\IX!.+0EY2>='AD'&;"FX8[[FCR2!MVR<%0LA?2F;6Z]T%'C*"7
M7L#/O1_]BIZ]W')A\5I*?7&/<$%Y]?)KRI?@:+%9B!QAMV*E@N BY0.YK@TQ
M6SY51@V L-<=><D7A-"&I;8D0UUB8_399*#='DB5ZZ-%<4[:!6 !<;B..A9J
M'Z7^J:^GM< 7HMK"5#G="-MIGM7H'FVWC_X]J6-LA?=.PSBH6$\Z&^"]QJUW
M9^RVS"J(MV(*/Q+%A@Y) .7Q\*A-)V*\YD1D?R3L].;T;A#W#W6?C:<$8JX;
MT!0Y4X%RX'_1HA,@C1($?P%JA>IZN9_853"]83K_.7[SO 6]=SPW_XMGT>\F
MASDW@QA[^<+0DP]D/\+2P?G3.9+8X0M/$9[K$(]1:>GF%S*L2.F7771/E1 R
M/>" &!BQ!"06]"+Y1_62.2($IS5O"]+5"!#H(;4<$A@6?-+F$XP,4XJ:-RQJ
M_$F%,D%_CDWR88@I,Q<="V/%T=S9T*X0N[.BTL65SPR\74:-"AFT#(XK$F50
MXQ4\62L[$]1(<%1[^<!CD)_'L43P+"W!.:).#TDNIZ'FO])1$:TH0:S-8'$K
M ;=TNAMB5(Z.=3$B29_M3J&MF!4KK+<^=1I=EMP,FRQZ9+^+1W^Y;&ETO6QI
M?$FVM(,6_8RD<71YTCA>31H'#RW*P.ZERCO3/PPZ<9BZTXJSA]B/M$_!2E:F
MWU*#$F/<2M?9R0/M>.W>8%A@1Q8R$=A3KPQ8WPOV&WSSMXF]Z+;SC"8(_ZA[
MJPPJ"6'AI#W(WW!F.05Q68_3?'8JXJMGE]ZYG"-*G=]>,&&1:3B?"'9HLMK+
M--H(H5T:]F'WV[V'V)"BF;"8:3.*@[9\%!HKV'3@PBP[#'=N$#W"$!#X->5.
MW1S552N>(JYXBE<JGF ^"=HJ67'U&J=7(:KV0M)I2M"'KFAE26^9<_@%A8'9
ME8P"A3 0B+994CL(G)768L!=&;3CH[3XNB35QRYC-E](.#VWU *%+ !V+L&/
M+#XH7_^%'2]<;33WW\:4>%@UZ_/?W,5>.PE;;1*L8?%.>EO>5- HF^Y#)<L<
M8.\:J4&K;GGQ4;=TUYEA8?$!F)<Y4M+,M3%6J)JZ"\PMM*AK%I@P999*^ 15
M%]YZ];:#8*_@B\!;\REC>DXY*TFJ-H]!4U)X 5;4Z-'$!=-VSAPW^%K_<*=+
M[/7BA:SS1!:;S4J-MLWWH]]U#3K%@CU E(06UFUYE8"ZQ7A%R4!^'[R@08A)
MJ[:SQ!/PO<QLOE!0;,3OOM^7'>L!<0WQUSCL"\=G>:&\TT$]HC!5WG+%?Q70
M[,,=:/;:H-G[.]#LENR [9X5QNC 0^&X!5C!=*#\BI4$NY#<MLSJ1)RA2,R>
MM15MGEC%M2#"_M;LE;JFAS5V)86S%RR$@B(I=<?I# _U.D0RV23GKMWD]E#!
MD0="U2TA=.'L)1,A32MA7U'2%Y<'Z:$#G)%M/HV<UD1$0$L2]6KA;]M[OYW2
M'!!5D(FF54WDW70)%&M56)JR]2 -!)EBBZC;MCJW\YVS*P]OGI0&]AC$*EW*
M8$LB-I5Z0/;YL&%K52Z&Z,AV*C@D:$:W"<+\#-LV-2$G&\DNQN-V2>ES5&<:
M'2?7&&/H;@0(Q*X;:U)VOS$%#])9L1<M[EM(';*&;/F6O*5;+GM<']IU*0,L
MPV]%AI)SVA@%ZI5MLWK6NLKQSQ/*:#%;UAB.U$-6-!L'1C"&B^6W$O@D_" W
M MX)VU;,R@F;DI30J29 4 RX6"Q+F%(Q+FD;LF"PK,%+U-OP5&2NMHP4(A%1
MC)>QV9PA<ZU2)1X>A;AXK<W@?*P;$U9*S$#_A0 D/ZYFMA.]K9@5B-XIY5CP
MF/M5"REV7MZVS K>'_@VT8EX,[L7MRVS FV/60X3S]N\R8;BC@X\NG"XP$(C
MFS(T#MGSB'<U+'5:6PHG9:PPEQD7O@Z)@H*ND9H#+F_",CQ'ON>]=E]O--!B
MHP%]&!1G.0H4^@N\KQQM%>&54W8M\M/<59E6Z2)M&WU'*!S!3LAQA;$*9S5K
M,JQ3I$O]Z_T$5C/";SM/#0"H"I7I>(0[3W K9L4&TL^75,:EU$FDIK.++:)]
MUV.^W7BM6BX^B\LDS515HRA?DG8JT@/7L.:HF(D^6)#0J2V2I>\:08E^08QC
MFK%&Y"Q(((8GN$QGA7)Q9R9MQ:Q4 $D=1H'6Z4D;%7"%%&8H9%H$JAIH899#
ML*.'20Y>XB &2;HHJS24RT&W:E.%RC#8W=TY<JJWQZ(6UH)R8:N12BEAD0KW
M (K\M/(!D-(7H>$.D1(NQO0[!X)V 7@6:8E((4KQHTH5])S;!&OK8QL$,29U
M[*B6$)N/SHHK?:OC9)GD=K<YMF)6O#E^ P,DZB76B5>O$G!^2*, 6GD.NE!K
M$N9E04 QU9F"K 1I0J]W;IM*%3%7L51HQ" $17^ ((YI$1SW44!FY81PX^AB
MHN;=B=M6S(I<GN<[EV?K9B4NCS.Q'/Q:ZH4)$NY#FES[WM0.W9]CD8#R+&KQ
M$YR09MIMDNA;40AD7>%DZB+M1\3)+>=Q+5X)WB1$1,%3T,C#3*=%B,^%*\^B
MDMYDIS"V9%:@,%X5OOG)*5LT.[VQ+;,2O8%IOK9!A!<Q!05E))E_NYYRH QA
MF[C[I>S4:1V*EH>%)V$1S2#L!Q-6WG2HD_J]4&A,ZVI8Q,#A8+[A^L<@D]CE
M..64D#=;0IAK0HPXA%B+NE/,BG'9*KETV_ ?>'GM&_*@J=WZTM2P\+DN)\T%
M9E-]BQQXS5CN8@?2O&&RKB0H<B7!ZO=8Q,:B)L?45[ZFV8TN[9=L=A.Y9C?K
M>MU<*BM!;X;*+LA3"_DJV*.96^3[;;4T(R/8"U[,1P]%JKBP^+;MOC^#\7RT
MPWA>&^/Y8(?Q_"([X OV]KL)VQ",F%\PYUJ@EHG>,YD#GB\[.V9;9K6.!4I8
M.3@ 36F<EBCBM5@E/%JHYM14&9S)\<2FR%2(,"4C3.;, 96;BS!2(M6U6MW,
MW84,5:?%7(875L3AR=RPW4)F"9^,^!0DF:-;ZX 'L9F7CI01*SV0<"KD>W %
M5/ %_H*8Y =:VQC1B8LIICK)2XH$T51HIEQ'*77A6N"CFA"F(:N2!K^6WR!%
M+U%P3CHQ3K0]JDSI);2\R5MIW'\OQ?OLQ__,2EDXLE#D8JHOJ?53YK]:M]A4
MP*1ER@62NYN<J*RP*LC!:@OJ'9+C(K;X:ML%O/&(>S:I/0H+.+&95M80#[]O
M':D_1/Y0,&5XH;G>B+A5R':AC)M-,V;-Q3HNNEDEA/BQ\GGXN&M91=94"-JE
M:;8%]UJ<M/3+W$ZS.I<P=#AG'-<?,&HRC%*;Z$)5^DMR^A=H.[J%=6RA7(+3
M?T!$Y4+^$5Q#SDVZNX,>Q-(K$K& L%?'!!8T-8@%20\'#.0!\,8&W1'VAT;U
M2 K-BHR3'1:HVFY>/#)49?6^&SMPNV>%]$?.(R3TNU._HNZ\U+%^494QB,DU
M KE!QQ+_KFW25E@:1N)('5=M136E4K^8+X6H:)+1]@Q\D<B,$3C8*>7<B=!6
MS.I$>WT,(FR] B\9X7K+X&1&P?DYPU[ "9U,)V7>SL<9E50FA+/+J5,(GZPK
M9!]4]2M=RHA?NH$!$?6S6 $HJIU[17JO>FT+702I3F?^UU[I,AVRC -_ZFR5
M&77%LW0.+DJ,8'!Y" R%]@;\=S]6DBHZO0D2R[G!C5/C6 <<D4G3.<UY\\EO
M&0;"$%SEFR2@"%UM8]?YT*-$< !-B>&' E;:5A'N0J:-%$.!O^53E%]21KU1
MT'#(<W=Q6)4-!R%G6.DB[/#<$.,TFE9T)B<SJHQ6VI$EGD39G%<+B<CG,&*;
MYZ:P:,(%EE,O!J0F![QNDAGFE,3U8P"!*S^F5>)RW)4Y<=S%1Y%D/#S&E'CV
M80/P%/Q1RV]=ZJX143,L)T/F#=6JZ_#^W9>"C^#[X^&XREDCYB3"4NV$*H.B
MRY]4RX3)]EF8C(I\[$<-'@5#Y:B4Y^O($E?@39$AB@-5UHNQIQQWXH^G?2/:
M7*N).OCN >8$"%A%("+9/F2<RMLYIS @@9%<R[=QTQ7Y++"KN>JJ:S&:(M+!
MX9_!\$(./P45,%P*!:Q9[1E^VU3M[3Q 3JW5?4 DHR]!4LJJ5F&F#MGD30FM
MB ]@"JMOO1"39>HB!!L\03V.LKX+L&MHNE6SHI168\D6;4V.;'I@9#;+73!H
M6V859)HC=RA-X9Q 7?[;_NE^_,Y0).--"8?7Z&!P\.CQX(='AP/\]R'\]^'#
M1[2;X<]'CT?PU</X3FTMA7KCT1&3=OA^1T&DY"[&FNAP"QZ#]LD9IKH171:_
M1<BBC>\$)^QOI^_.WHI.NAO7U(+A\&#TB$Y6:LC3D,%D*BN$(:[ACN3DPEP;
M\I8$698ZH/?CDJM*&C@(G<N*X=CXE!8J,T\.*) @B97T'Z,H 65"N?0A4?<A
M[K?P"%KFNMMN)"0[G[05F7<]TO/PL?,R10HOSGO9=,WMN>UWBA$UCAPZJQ3-
M!"D1<^= ,/*A!;G-\,$>(EY3R@Y?QV5KN684^R$J@EAA)@PA=+*U$!$*HW]B
M/W'8A>)2&)I1ML;5^$R(O* (S-BZ[8 6]LKCZDBE& 6S0\85A.Q<?C,X-CMR
MN+9?XB!VC7/I659PZO3'4-.3\L(IG(H))C0&)3C533(KTTW '+^,IVC0M4B,
MABB3D#[>I.>&.@!Y^J *BUO1/7,[E*$HBV6536<-GO6#2) J%FS')HCD#AQL
MA8,/1%\S +<AP49$/+82[N@:G$ZQ&3:)F<.#6M@AY9+BMT&_+!>-5&P_/C'J
M9Y9IA"!%8.;$GV?F*(,U_&JU7C<P?Q3 [8[%A1R+.ZOFD[-:,^"_/ETZ?O:/
M%BZ,3LP"@=9?VIJY"7.\G=;,*PS7I\P:+KSS=J -3"2OE22663JTUUFW^XG
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M"C_V5,?=<73!-&)?<<:_0,=<0!T-N:()S0_,WWD7;D&E1$&%-F)J^3Q/#-'
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M7)E"?W 9;/RW!P\'#PZH66'DFM#P\ ;<B9ZP<,$]G,^2F!H;Q<#1(%0HQ\C
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M>$"]O>+3).A3][AH X6!+%G+ 186+ 8A@ES!_4Z-:6MD,6$CBGT'_6_"D&*
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MACB!Q=-OHL!:;=2[\^ZWOS ,2ZF0UNQLMF2 ,*C$,4--)B)-BH?QFX4;'-%
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MEDD78ZC$W1.AG63FGV>E-O&%9P8O^9XNSEI31^"[Z(B5/IC18!T>7!XFQ:5
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M:JSU@/H8.N*CLRDU%L#PCV;I/"H0>;T=PA,K-POL*F^I'H+A#@.W-5<+*IA
M5,5&79MXT8YQ#2[C/O$=0+XWRN;MGI7GJ.]D%"ANYQJE"<I'^CWJ%K-.:04^
M,"+"$=Y?P3.DN$=D'L2F3' C3*NR70@N?P[";%C?,F@G$@SN(*B)X1KD$+A,
M)(HF%SI'1U/G!#88A>PDR:^(PP]RBN)+W>:ZPZPEM!JMLYU6NC#W^-2YSY56
MB706]$(A [RE%:7J]/AJ!YR@3*6_XZ@9CC"TG C8:?,Z\QI7=D$0<F;,7P6S
M<[P88S9L5\+[K0AVC=$25$Y17SG5,QWJN"H-5J:[;']8RN )]%:+E<YF=N/
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M SQ07?A1X>?*38K4398*7=_XW(5_S)(41C=5])J%_TTY60Y_5>?A%$*_*4%
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M"F;&N\+@&+[KXB)6/(B*)S-1V#LLQR ?5 FVBX&S!L%\D4J\Z68*CDS@_J>
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M1&RU+E P6"TWN2QKQTT5RNG-HP/KK4M! F="P.UBF<3N/,3+20S*[,)ZJDP
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MR/B\VMDI5#%84TV5UC8Y%-)X3D V*55VD* "P&]3_3#(5!9=69;!_C";S*2
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M"?D<^4N03R3*296CX;S^E*K?V/%9*$XWXUZ1XV!^#7[ E'4S.0X9#@'^>,4
M1]F,A @5<-MHIEC!1WE)D91J31+$6606,H5\TBYA@2FJ*B=.]9[E@^DNDIBE
M<=P!BJ6.#QDJ;-H$L:1D6I[T[W5I$ .  [M*R.%K@0I_E-L;_N)*0Z%R4)@>
M71&(?8<6WK]>X1W4&R?;:C94O(U)FGQ3L2-R05VIL.5B@CXU:PLF^Y,ZWD!Q
MQ9F6SWHC)]Q8]I?+[(7P^B$@7AUJ95<7C$'W%[P3CF'24U/Z0R<AF2#0W2IU
MF<!99X\>V=']%.'_K_JORFY9'5[SK]9!.=2J=!HE&>D$8JI=A%2^5_I6R<PQ
MC_&X-Q965F9N-E=1S@QZ1/;$QP8^8QX",Z^.7L*?T'3-JE$Y4.NP!HV+K!3P
MM71%!QLUP D<VA>;YJ]1<_?P3ZD4'H<$>YX3-\,"EX!]RZ*V@((YQI)@^H!>
M16.0"+Z,?<B25.$TP-D+-0GN- VS$"G,SU%T?3<N- L,OF=E\[!Z 2L!N2(Z
MC))<^"8G2B$E?>1?@4I#%O2"K-D\B0+J"00/TP,F?Y2H"?P\![V22]OW(J5B
M A_?!<N3,XNZWFUPBE5\$:9)S)6G%0ND76O6::3*-).S9>2J&VXDE19M9:;:
MA&54'ZT"JE=7AV9Q(^S8EMTE9=YV:KY-0-5'W194?7M0]:@%5>_(&=CM66$%
MH!@;B2 X.M!U+$AB2\[Z]2&%N"1%'**@6HP16B5BA7KN?HN9._925_(O$RP,
MPQA5WHZ\#-A >D&F0,KPT!2D,88:!5B,B:I2FUJ!"Y*N8PV:0M5-7LD%9N^0
M^;CCON>Y87. LJ&(6 6JB$-#[=1FYG%:J/HL,4AEU4^3\F>B .UEU8;C86?F
M.1A!B&ITIQ\> #?0<;!G&.[;%!S_R.:C-(82W1]B0:9ZMX1F/$DP9*PN2(JM
M8."/:.#8GP./\%QXZ7%98JO"JK*!CKV!Q"#+S@1#,NQX45)C\-M7'S]_< \F
M!=8S7>(.<KWG"[#5;#!I.=D;G,V4,%^@!V"V/5/G;,7?J&P)#IGC6PY C+=C
ME>6N;DU--'+D]<1:PC3D EN]&MII F\$$[CBV.(,B%WJH9W\K6O?>W-,PM)J
M*0VNON,]1-+JBY#I YSZ.>9@9)HL)KH[ O:-E<1(M7.2BN<^[5L1<Y!)#S*%
ML N09SH#]F4K"L [\,E2)J_X%8.*,PRGG;^C@QLSKT<9A1OT+>=.I#@1!%25
MB0*>)N)@15KSJR6W]!.7<:7"SXP<O&GX@"<Q%TJ=@U*'#]$TZ;1\(IF>7$-\
M4U$X3Q+23GI9,?Q(..CAL<):P2DR9\N0B-29YN* NASYH&\S;GN,.5YV@XGJ
MA946NL0PM@55S8J7#W..#K%8V$S5X]@!G\+J+TSIB''?J_()WKKQV,$H:A%=
M9%R><G+R8WQ.U& %?%YIZ7"E+9."*3!#NR&,,(M$E]05/2!RHA4%T34X1-V3
MEFS!BS (^+I+E,)^,F"+GFW, IB,YH4_G6*ZP0EM>U%&A.:#4X*IH[4HMQ]4
MONX<E]-XJ\>OAU$@2X!=( N:'790"R/:+WR(S\SQ^[D5*RFX<JEKE@M.@<.\
M$62U\*@&8-;QMA)>]$W1+9)I2VYSBTSI<I40_IK# ==6RNAQ==U_))?J@CL@
MJE*3E;0(UAG'1Q690VG 1B5 V0-*TV)65WA1R)'+E%H(9;I?>H(PFU#^&R#)
M0Y)R>7:I'0B28B6@*K'_ODH&WN9(KZ@U^6.[7!S[W%/616>RT4/C9/ %&L;(
MQ2"@)/.J7(M[NB>O;60R[ =1Z@GX[\)V/4M"0K"$.1+>+Y,0.SCJ3'DJ::#R
M@A7D<$H*'7&VTG:"0+R:VX.=4^POR-<(PHH%OV#UA(:@6.)$ L^VI]1Z(R!_
M5)-J$6-&D59::?%Q*CV^-DF]O5=Z?TQ>?IK-#E_Y$2H5YVRN0$)/$6#"M_AW
M#N#=ADGO;\9!NUU!HC@@Y[9$,3EJAQ/>94S48P=':Y>?&OB _L=WP^!OST[_
M7[=W!*_^U7^YVU)=>1(-*%#3A//XOQ%&%',BSUZ^!POCC$X[[O]&GK=0NJ6@
M(O_?2!/$/TLG^C SV1!_@I;Q3W*!W"]A]DT6]TY%9QO6<7^U0QB3]VAC!"A@
M0XEP1Z=X@8DZPZ9.M;ONP"?I4BN59!-W*;Z2 'Q&[B7G'(13+4-&(;QT5^@"
MD=]<HAWZO=\%N7SV]K6;%I%ZZEIH\+-::!NF?"LM=-*Q0,V42BHS5&?%4CC'
M$!3ZQL_]^U XV[!D^ZEP$,9N-:]UFC:ZK0Z[,Q8XB,'>P^E:8H$+A'M?U+FF
M/_U<3"#P<T^99X!Z'(?I I7]VS"+57JZ8++FSY[[/E-P.CT:RC]!SZLK]^#S
MZ]-/K]SW;WYS_PB__Q8G\4?,F,(#$5('0_FB9G][-NT^<V-_ =,*5/C;:0'A
M9)+B:]X'SU[V1X,_?JU\]^6+[<DFU!ZRZ=LY5\^6S>26-MT!%Y?&<RK-G=<K
MPND<0NI(0&"84P8K#D'X!%X0Q\(,_>[P3M.H=]+[=2,00Z\%,=P>Q'#2@AA^
M1F1YJW=!Z3_JI!#J_N'M_SG[QZ?/G]]^\9SW'U]W'MUBMWNWL??UZ>/7MQ^_
MGCWZECV\D\4HQJF*HB66]\3G?WL&#@K^#%^8ZI]O/?/+,,CG^-'N+[\_0[WV
M1Y[JIU!9W=2/]*1Y-63H&V(.6%/F0<4\A>1._.8>=CN]_C",?W=E3H>1FL'O
MS:\;<R<RY#&,^%9#N5-)_+]O3[^<T>3>?GSS]HW[YNWKMW^^>ONE9 <X_?B&
MX (56<V#YA59,\?>HTVQ)HT-XZXY)9.Z4U)NU"]-FN$1]^[SZ=_?UG<%_B?=
M4/R1R R++.+@<)I$2?J;FYY/#OK=@=<_.O'ZP^&+1S\BC[.T[]Y_//WX^OWI
M!YK1V=?3KV__9&U]2^G?5I'?'BE>'>LM!/AI2N<?OCM/,;#_'Y/_U^WVGKW\
M0H$NS0]BW5O%N9S3;*7ZKA7(8;_5R?<I]?UGU00FSE+NR5VZ)\]:R;XGR3YJ
ME?4/B^U1@]A:&470WI],+5\KP/<DP(-6-=^GC ]NE'&BM,$Z2)5F4EOOOOU/
M$>97K<S?D\P/6Z7]PP(]O%&@D6S3);+-5H#O28"/6Z5]GS)^_.PE4AUE-+T\
M<6^\_6P%_9X$?=0HZ+]2UGSWL-H_647?_QT<8O*&?\,WG D-YRWNHINN21_N
M*OK=X8]<(?>NN4&^KZOCX]V_.7Y4C*"DXAX8(W@O=Y.23KQ]*O')767NZ*P0
M;OPJ\5.FNPI3T*I)*G@F*S2#O^[;S"VV,<]Y'T_W%*YZCS#'=3.88)O"3\LP
M)I0Y5Q(WHN;*SH4/,*S[*%=<\ZJ_E-3S(+Y2>'6Q?11AZE%'5@I\B&G"YKY#
M8?0$6SW)PB#TB178[H+^NH+/?T$D4K,U'>1,>7^5AM$.6DO6,,_)&C(RBC(R
MGE ""YDK<\,J?SK7L$ID;J<ZYECXV^MO%6)5B+XB;G),]!S";HSL5EP%+9.<
M&?[.<K1ZQE09B06-"<N9)SQB6LJL^2U3E:'5FOEA2O2(,;$H(EE;&C*W,9;M
M9O5',%4 %TK8I:4WK;5G31NKN37J-$QM=C;Y3)C>9D%I\,C9F&#7\RN'2%'\
MTO9*EW+$H#*S+I$?3*=JF9=%_?^*22CI'-+83@GKZ]]QY?#C'T-61*]\I'##
ME=4J:5_5#MCR;,T90$2R2.02I"]D?@,G:>8V71ARZ([[B;CI[&\1?V*"Q>XI
MTN3XL3Z#-8)6\[C&$4U\:E1$A]@A19EU7%"<.%+?7;);:8DV-C6'@1C'T_ !
MB0>J*RHM3_035?F?SW.7/9R#BN2_< ]$SQ!R7BL6JI3&0=2JJT++_Z5WB]JH
M]SV7SH-I0 K>C)(ZM\^$E"53TR+E'AB1?VEU%&0& B1]3QE('B-ASWD1^9K2
MD3YW5GX?/_'VNW0]A#$@A;7N04BK@W/;NY/]%Y$X8*F[L%6R *U;?&1>"4 "
M,BWPO"KNUWF267_56ZXIFIAZE[@<F<^!-PE?12PX1)&(!&%9$A.0T<^R@NDZ
MN CS<JZ(MW2=:7)0SF9(5 KC,O8(MU!_Q#//D'8G8"H38@F=I3 0)I(QHK=:
M%L@4RC%\G@A]+I',XAS.-OU19N4Y.$N:%0R#EQ&)9I#<!W8L32*F]RQG8.H$
MB?0'^;HT60[O@X<OJI\A62YX%U67T:I34<3,O,^YZ7WNI,AICE93LV7"/<U$
M'S$A:ETEJ=F,'0Z;FJVNIS8>1H>T3(K#1X<"5U6489RX68'VFU^_=P?ODWW6
MIE$1E&0G0H\[50&5(9,WE\&:$,=2&F;?LK52KC>DZ8S<< (\^WS6AX#'F&U7
MX)":1E&AH73 M9[.[0^;Z:CO/C++QN?"& 6F(D=K%<)0F&]FBH)][M/^LTI8
ME)UA ZL46QRNIFEU'&LI_2A+K %<^%'AY^;AC>X=]07$]]DL=-@A<$%>W<(/
M%-8!EY:\P@!<OL*Q*5'$4_9MK[=Q\&BHI6T$K[*E@Z4,F0AKC&:<&"?,\MGW
M[G2PP_D:33-2HU%YG?LGT78]J,_)X] 3?\ 7?V7.9)X^FY0%39]:XQ0Q\MI@
M@;K"7B @$+XC?_:1:!F]O%3:[! /&5,MA4E0FJ>U41[;;#^KOBE)ZWY<Y<_B
MN]'3'?Q+"*/1S:1]6)2#W@L)7C.AP^>3CHVAK8/.%)E@\(QZTYW)&IUQ>/Q!
M_P7V]$RB"_%@2JX]![PYB(_C<])!63'Y-YLNCWF"%G#^O\.2!^=R%H5+4&9E
M'=WFG3"4([XF 2?^-^2(*X^FBTT1UFKDW/^&S$K(0G<Y3R+%2EAL/CR:**>M
M(8DF:QX/"8,G:H.L-_C'X%,0,Q>/QA$KWOP 5"JQK2I7MR<1VJTPU[NYI[IG
MTZK^UYR!L7CN3O7:?3'MTEV3-=S/>/DT(RDI,NFQ2PU^^M<=72:,+*F!IPD8
MW__6W+:F <#S0=<;C*D/)BYMV8 >O1&58J\E<#KTL;B^%36G>. TI>+)H-$N
MN1]AL$Q>EH(MQKXI1.JJD.[W-&]Z7GT"*>?I,"667&JJP=IT^B-OU*7I5 (.
M)U#(BXFDB)8;1-\W#R/R>EDFUACD0[.20G?A/$VP@X-0:[H@D!$U=N+\0+%$
MFOP0R8#YX&,"4IL&9N-S<O@IV+\##2X6D1N"<Z<"RY$K.]"(MZ?5?2EFCHB9
MR0)4I,?:'=J0-6:B;*]INYCE'J,%8N_=IJ@IQPDGR@@(OA4WVSBH0@Z-#C)R
M&JZC58:P#:2%6W>!&)S/W4"=2[QL#"-EIK&711D$&'?4\O =(9FVW&O^B.74
M1V*L$EFUNI(T!L8ZTJNN]MZ)XFD0Z-":6&%90HS[TAA]<6OQM6O->>Q80!RD
MY.S-TQ%)+8QO#D8^,?-A/9+S4%A!65+O&)CL0?A"DA"2(UC)0S0<,GIN)ES,
MU< L4"BJ0D^,^8+,W'-HOU(?M-_AY>$+YP*7^XJ_[W,2P\<&2DOFV"5%GE55
M--+(TNF=(I4Y)0A+(E+3"8?T-42'J WH*;^SDQG"6^W,)5VWP%&?%E$9_:WT
MD8S]Z K#-='0]9Z1]6,1T]EL5-$<]O&&L&N'+)D@AMAO5\A467T[2)!,Z!;*
MK37?KM -6FK63\AR*RT :W,Q<\7LZ8RB 1V34LNG?3NI#_BJ7[-?;\TT@^BF
M9R]K=#9USIE]6RA]&TPF.=!WG"NGCE>(FP\Y_6YOL'?"^?;]V<>W7T[__/SV
M"^_[0X1%MY30#]+8Z-G+58ZE1Q'4/_T4 M>C+JG!_B.3].X7-.8'@:A'^XXY
M[;>8TRV7TV;,:7\_,*=/@<N(:7_./GUX_^;TZ]LWSJO3#Z<?7[]US_[Q]NT6
M, &UY$T/SFY4(2VZ!;OA-K,;X9\>IWI&_P(?])LTTFDD&"FG25^X5(@7PG6+
M@NT>N=DE",?QMW][UG]VS52VI:RI>7HZW.=I0LR_'WNTNR-OI6O[]^@6E:^M
M^O^1 ZJG:"A5,3K;[@G=P;F]*3#=I@7 S/":_;QN\W;HC+<"NNL"VMUO 7T8
M([2!M7E O^/9R].SL[=5#LCZ2;WO$=SN:#W:0MVLTI[B"-JMVG0$K8]KOOCZ
M7U^^O/WXE<;.^N>W[=JL5JIW9@3M5MV] MHN>BE))X^.?WD\A>5G\S6[^;!4
M\)OP/EDC>J3E>G[]6M49YU,,$1YH:(*B>)?ZC->KP"B.GKF!FH80(&1TH<&]
M"__V+/R>_Q87B\,@(10Z?D #+HKL\-SWE[^AA"#;XX4?(9SM-'_MIRD"Y*C5
M$&BD_Y^]+VMNW$@2?N>OP/;8&^Z(HHR#9[>W(]0Z;,VJ)6U+'G_SM &211%K
M$* !L-7RK_\RJP 0)$$0)PE0]3#C%DD4JO+.K#R S2A;=&D9_'5+=_+N4Y?(
MPP[I==0@)2/8V:?]]'8D["8*-\$.I\,.G<.SPX!T.PIHF6:S0^T[D1X0/$$U
M#MO\*MF<#::OEX&4U#^Q+N*UEG*B@-H,J&-5JG5'O0N><[U;2JA#,A@.R'"H
MI!43=<2E(/-FD7D!=9B/S!69R)I*^DJG>63>5&?S2!!\<.A"-W@7;OI]02V7
MND)LG(38** =?:JXX@2Q5UX,NWW25?O-$Q:"N)M*W 5T8D;B'O2&1!XTT.!K
MB#-XO R,=Y]NL2Z3'6A.'>P -S'<1 _QF)O-/'HS)JVC/M29=]>UD4 YU.MT
MH;]^8#3W945NNR5/1R;#CDH4)750:@=YUA'K@I,$)^77Y5DY224#525:1SX9
M3A)^;B8(/MF>;K*=!XT5L+6B)WS=TW 'BD2"&1WL=0/Z/3(8:D3MIU;&=42>
MH.MFT761T&\ZNNZI1.UUB=9K8/BF(1[N\6E;L'WMV#[UINH"*$%#@H:$JW*(
M*[FO]P]77Y_^S;/4[RZEJ__Y_>;AR]7=D\A=:11[5G<[AT.0O-<'4[>\<VN"
M^6X+; 1X1Y,<&#+ ##>YUSP[3U!Y4ZF\T#5='BKODJ&BD-ZP@50NO!DA!)HJ
M!!IBB0H:$C0DO)DZ9%[</_UV]352ARN2+L15<;5>TSWVL.=!\00GJ4^Z_<')
M7!(+'A(\5*9/EHZ'5*(IJ?VOVO-00]RR33AV#L;>J]2*Q)2*XVTPI_R!#4H3
M>SDR:>T*>#/MMS:"IW"21D*2=H<,%)7(W=QRIU,OJ2/X1O!-:4D@"=D?X(=V
MAD3K#T^$;T['.S^^Y*F)D*DC:$2,3-"0H*&:2/*3:HMZ>W/^^>;VYNGFZC%,
M 'E\NK_X[]_N;R^OOC[ZT\Y84LC3OP77":X3DEO04*T )6SP;#T>(TUI(]*_
MKIUI:T=N@B^%;!<T5#O9?OJ">ZW#X$)_Q?9:@N$RA&-K&6TMH:G@ Z>%_36E
M9#A0B3)(795>'SD@2+N!I%U"(\$,I"WW24])?:]0'](6[DM6+>@LZ210@HYM
MFI)N322'FKI')Y*G?Q<M!9MCAU:E&Z_F"]-^I?0K)XM;0Q\9IN$9='^)NC94
MB)P^*Z^.V!2$WBQ"+Z IBQ!Z%ZQ!N8$-1H17N'KPP;'GANO:SJMDV1[\TK-#
M7;C0'20$ENPNV5/IAZJD[24=>3>6ZSE+K)C[';ZTX<U_T\F#0^?&<GYG6^.]
M7:")VM]N "WIGH0S0YF.3W6, KQ4QC' $.MO9X7YQY!Q^\O5NA)@;JE;8PI'
M<#U E&&-S252EZ1S.P<^\:A#75&'?1J2O@"3W2%[IW6(P(3I:D0>"#-&$'<3
MS)A,Q(W9MUW2[9QTU;7P]O&RDI,"]_91:0+)@0I=K!L]$LM243Y*0$#C&1W_
M*8%5Y%%.H?#/9T>?"]U:)_$S,;X%2[5=.FX;W]LS8P*T^$'B_X65QEY;*;#_
M=KAU>%F-)8*@MS>D[E@CX97+AEHOA2FG##IDV!6.>J-5631P+4;?G)0@*':'
MBU21)6RGDN&@3WI-M'X%B3>5Q(O=Y68G<2!O,I ;F*EP.@Y>/2;EF#[9O$KM
ML)>^[PF*WA,'DTD-[3U1M'_+XPPH[8DZ\\^VX]@O0%4)Q:U*7R7]]!.=:]^)
M0G"4X*C2N[EDXZB>3/JJZ.WRAA3_]N <<V4W"O$DQ%-E"C^+?Z*HI#OH@6Q*
M/;&Z]K))L)-@IS*U?29VZA.YUR?]3O=DV.ETP@#'9YZ:2)XZ@D:4#PH:$C14
M$TE^^F+ZUH;G_-)3T.%@TDACATX,3]*?'4HQ:Q;SCT?4HE-C;.BFY,YTA\YL
M$WX:I"%S&!\H%_E"=YQ7 .#Y'.O)$E+*%(W(NQ-W>?[Q@1*/T^ZYIY">LCU'
M,5VN,3M0NH"ZD)VUDYV5.<&V]8S1.63T(!TS8?J-#':[0H;IW> ZXE"0=[/(
MNXA3FHF\M3Y1M Z195%5?.J&S2HECVU_;R654)RG*%ER*,Z8A$[WR?:+,1\X
MU=Q1[W[J!\$>.,$D"!W21[7:Q-070?@U)OQV[<GG!!WM&+62KE9EEYK)SV8!
MP$MGD\C"Y9%YNUPRC=_CZ8+O &4+:6JA^QV%] ?;$8KJD"O,WO*;Z0B;5ZA^
M83D>'S2U=)F*UP7<6&-[3I]0TJ31*2BA.UJ<3JDYC9^@>9L;/)=T2@'/7/$8
MC !0UZR2_85T. GI4#3_/I)$E$8V=(9=HO1$79R@\+A-I>PYH+Z!G@.GXR;5
MJTC-R.HMB5Q;D6M;@JY<4$?W@(X8109*\S5=U[U^OT-ZJG8RF;>"N01SE5JV
M5H2YAIT^T;IO,:W]])W85:G:_A*UFLB<^A#2Z3JN$9\U<1!R#_[7R$"6H.JF
M4G4YY5P)^:!](@^[1--26Y/U0=WIN,3')WXA%VHG%QI2;"-H2-"0\%'* T_,
M*&]V#C'.6[">$-_'1Y>@(6&(%Y3P\!_X7I$N;(L!"DMS'QP_P4)Z].SQGV1/
MY6HWZA=JF?S"\$WL1;?&7TMCHN,;^!?4&N\LL'J@#JL.=O=XK;UC[TX^DV4E
MQJ/=K+M=Z([T33>75&I+^M*;V0ZKNTT/^FPN^?KA'MEFS\/7QIXK.[P/MB5U
M9]7+)ICY$X35,P-X,5_57GJN!__ X0Z'!/<-VT)M0%UT.R5#YWZ%E=J *.V>
ME+Y,M-AFGID_\ D6R_(SB&$U2V+^VCD]3-W^%\JAW9&Z]""O=A_=LW0LS];B
MPE48G$TQ."NIM8R8.1OTQ@RAA,%\787T>J*L4M!XG>];WBB-BYC=ED>G%O'H
M^L?VF1)W-SCV[JKTZ/KU\^@&1_+H#N#0E0SMHAY4R9 NNIV2H5.*0U<RB-+N
M255VC%"KSI_+ ?U*_+D<$,^[#R4MRPN'[M2,W6H<NJ<7.Z$6E/&T:)8C"+WY
M7MW)$KJXS\L$P0M[/K?QR11>WIK([60RI?AK&/D]Z,Z]$]'N#SBE!RR<HEY>
MY]B[0R\OFYN7WLLKD" >.5QY+EZ!U-Z\^^FP"[L#^'AEPKJH1U7F7C*X+IV.
M2M3^()-S$K:M/ACA% 5NF7O) %RM.R3#V-DCB<"5A3UW$O9<.2R]QS%6B=(1
M7;(%5=?92\E%U5H#VZV(VZ;5@^>P&<2:7\JZT(V)9  MZ0O#TTTA#$Y"&!10
M<2OZ> #2N+$N.&$D-+ >D&Y/)DK,9)+:"P9!X4VE\")]"#-3>(\,.AK1TD\F
MK@\:3R<:=\SN+N?C\7*^9#URV;$F;-R5)_K0'$P(U;</S4]5:>*OU-,-BTZN
M=,?"N>D1(KSD]!<562X<_+_>M;=:)':)JJI$D^.NPK-0[Y&(XKW@,<%C>WBL
M@"U0#H\-"'8BC1LGV$ >:XBS?$P!L.H$Q:[M^+A+UZ^WENA?R]T=C87<>DMR
MJRK3X#%"=E>,W!)2M'I$ >^EIZ2>:E<OZ21:/@IVJC@BD(F=%*)T.T3N-%39
MOZD80>>(PB"! HZYK50R"C8H3>SER*1'H],?LDBG7?NMC7 JI[_DN37)(JH&
M'3)05")W<XNJ3KT$E> HP5'E]K;,R%$]4'*=(='ZN6WIFG%4H/I_]G T-IN9
M\:G5\L=9+*(O ;M%!II(?,5'::X[SX;5]NP%Z&D\JO]!<'QY\_C_MW0]8_I:
MWJD61SC$&.P5ZN0^@X]^U_B;\@V^^_0THRU]/+;GL. K)DR&$ZJ!"9@5SNII
MIH:E6V-#-WF!S1SVX4JZ0R78A@%[>G;@*YQEC1,JO!EU:>2'9T>%676(#X_Q
M'^VV=&U0<_)!>M"?09 ]TK^66#'Z0=(Z4KOM/\#$-W\B,C(F>J!>S('89_M<
MI7<16&X33"JHO?MTW8Z>)#C#1^GI=0$G.7= F(T_2G<@XO@Y[VP\FQ9]Z.?@
M*79J!%5XWEWG'SE4_[,]HB!78=T%@U\*F$1/S+_U3Q%@:^>[H]O%8ZP0U"2R
MC.'E/0**_9\N&1. ^?_*L@:O_EG_U&CI]<OHT_7MU?][_.W^X>'J*VG=W%V
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MQXO-XLU<V*['G1CZ?4$M=Y_K*'!;LL6<'DUX!66N.9^$7689+@[;Q6\G=.&
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M$D2=JF@<%I8F]G)DT@.0^*Z7%:;P;DV;!NTFJHJD81WI9%<M<G-(I+H618)
MZB5(<MPX'J(KDB"3VLB1(A12:0\F02/U$B5J@>::F65)IZ."%9XZ-4'02FWD
M22$RR=9DJI/;0Q/T<33ZT(IFJJ=M:34@W9Y,%*4OB*2.1)+<0$NKK%7=K@9:
M7:*J*M'D@]JP:7M_OVE*22:4 _7LZH&ZT4@O?65\1=(D" G^[.D 3);/]JG5
M:OEI:(OH2A\D10:P/QESZDIW]$7Z:L]UB_ /B/1('6/Z49KKSK-AM3U[\4&2
M<8_^!\&^Y<U]8XL"8_H:M_6I/C?,UP_)K]PZUB(XQ0$/,:9 0T[N,WR4(JC"
M#;[[]#2C+7V,C<QTZQ7+_2W;@P58#9#%HN"LD=G4L'1K;.@FO!0^8.T )#![
M)=B& 7MZ=N"KA>YX6%#DS:A+(S\\.RK,JD-\>(S_:+>E:X.:DP_2@_X,LN*1
M_K6DUAB@K/6D=MM_@$DV_D0DGS-ZH%[,@=AG^ZXJWD5@N4TPJ:#V[M-U.WJ2
MX P?I:?7!9SDW-%'QOBC= ?2B)_SSL:S=:,/_1P\Q4Z-H K/N^O\(X?J?[9'
M%$0@K+M@\$L!D^B)^;?^*0)L[7QW=+MXC!6"FD26,;R\1T"Q_],E8P(P_U]9
M[L*K?]8_-5IZ_3+Z='U[]?\>?[M_>+CZ2EHW=Q<@;$:?3DQ(PS$O[N\>[V]O
M+L^?KBY;CT_PGR]7=T^/TOVU=''^^)MT?7O_Q^-I'OW:=EJ@4J17JCNN1*T)
MZ*/@%D\*+O! $4W\ 1U'AL'A&?NPI]IZ/3/I /6FZ1N/S!#%OV&_X^!O?XLO
MQL2;X1[E'_E!T^SW7:KKY-5E<@BP==N6P?6%HNV.SYB3'?GE[Z+/A_[(V,;S
M@!.FODM8,$[Y[E?>_ HZU?7\UCO?-?&T<CFG39MI$"&-E;24KK_>?Y'N07&<
M/]W<_2J=7SS=_.OFZ>;J\4-8S)(2-'$R<!TK"7^6N'"UY1D^[_9[/VZ[A&F3
M-%9E%S__A&.6WV\20B @?HRGR\U?Q3FG/^Q8<_ACO!=?4=(.'/6&G31_WLX.
MT,0=.EX('!Z:E4TZVPG.S,/.,D#U??&,IKR<$NFJB.ZX0P&08P,TK;7)0O@U
M?CC6W9FT=,$\,GCO#GM!'9TW\8.S?S,\@[K)LFW'GG>15PS^]_\P;L$:;::>
MG1TOZ0(HP."MYM'6->8+W7"0/##D8E+=I=*<.N,9WE2ZM&+ 5B4SH\<\G]L
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M4A=C+M*?!OH4DPE7' O'GH/RL)U7/VMBQ(O,FL@9P2EOK/^&,Y[C$9_LA_"
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M%!E4H[^RC@5/]OD8 .S0!Q_F#Z9N>>?6Y"H >U)R[+"#-1;[+V"%UBZNM<O
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M1S[UOHQ#T9>QMF1=H8[(V4):U7+I"&9V\&LI6/[D(A?AR8)K*J8$PD^YE4?
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M$HGJ-'<)6A"X::R[,R+I',R,4ZGQ#6U!PI@W_ +T&4N?TA<+Q_X.MJQ'6\!
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M00\O82(CJS&OL6U\;\^,"=#:!XG_%U8:>^V.6N  [7#O[!:\MBPO".X-J;3
ML=L8#'7ORZH;Z\J75->V$]M$,"$ 0N3TGE]]<-S$]-RRLW$/>^:M8?;_T6Y+
MUP8U)Q^D!_V9?H1W_+7$MC4?I$Y':K?]GS,Q$>X^V')T([V8C;#/]MU'1%/5
MXNXS4ISVW:?K=O0DP1D^2D^O"SC)N0,<-/XHW0$?\G/>V7@V18L^]7/P&#LV
MP^L*7?$ &#E4_[,]HL#]L/"" 3 %4*)'YM_ZQPA(:^>[H]O%<ZPP=!QZ*H^'
M*DA;&V1,6^LW-VLROEL0. A^I1*F?6\T1%OK=,<RM5?)O#)/\>4)VSRK+MHX
M#5^#">7@D,$J#$-K??!::R\.DSA91[2=+?22]N>_=Q*DGZ^EFX_\F?8NMK,6
M&<?E\,XP(^\,2NA:-/T]0C;QHVRPY^C)Y'FF\*</FH/XRR@DO5$:XW%M<_7)
MJMAYC*3DBOU9$\=$2\@,K.'+6J7RCB/N0]>1D=#46)<O2P:#XUV;@6)6FWAS
M?/A[XKUS6$)\#@^UOTK:K*^KRFMF@GTQ+&.^G ?7QI=+>H.C"C'-/#&1HDLZ
MG723L>I&=.+N>$U&:/4.--9D&[6,+58N!W"FX#Y)H/1)+^-4^H:P?[TLBN-)
MB(Z0$$)"Q$L(G#JX3T!H,E&TY#226J%4V =KW-\5W"^X?P?W&]_VF@<=C<A:
MNHF0M4"I, ^R"HB>$!!"0,0+B$?C^S[YT.T139-/43X<E?F/&5<'F=!GY\'&
M/SA(F.I3CSHYBOR.S[8U*9(L8Z-O4 (]A<27,+"^KY'N\"3]$V&A3/W)L6SG
M.Y(-A/DBS)<XX9$TLW2H]HC2R39_MB%"X\V:+9C!\H$=*.AN*2R6MVFQ_%2)
MU+GQJ2HJ5UPXVW^]:V\/N)9EF?0Z-8R;O#]E@R1V!/Q!P/K ,QW9@<)LQ[1%
M2,?;=DXN[T2FEA\_W6/O%D_%^(GO&)"B;$0!@Z=+.L-^_>31/H.G0,E(3/9N
MRBJ#FI2,E)+AJ\H9,WR'^;+C#P[M?-GQZU6D=<N-W[V[PV7&UP&1Y6;&9R%_
M8)>2$]SC2OQ$>KM(;\]]C.:FM_NLT/SD]L;Z3"*O/9O[DW-'/S0R+[V7HS]1
MX)/$J=?0,XE$9?$^^>G%+M2UJ'Z9Z4V)SXJD]#IMHY9QB8,) 4Q.WRT&AJ0W
M3.[M5!.D-M84J-?M34*>NKBO.?'[FEK((TR%3VJ\TQ\DCW9MGC@Z?4M$Y(X(
M,V7S&I?11#0^%PP?<W=WHMB=2=(EO5XCTDB$F5(*8$622=TV6L\DD]SB:5T(
M!3DG5_[4X-V22",#>?MZ-R;;HTF2J%9B1B235,/->9-)XF.LS4P&*>+D9,X&
M414RZ-8P-2U%X]",V11-N/U.TR,QX3)Z/2?DP<'N>N#;FKKEG5N3J[^6Q@*]
MW-4TW9B,C^0QO5G6;&[JR"^C3YTSO.;SL3'Z]/#U_N'JZ]._6^=WE]+5__Q^
M\_#EZNYI[2;PU!(LHJR5-RTI%PFJ?HY23OIM; ?(X+PM++6CP6%9<H_A>F%6
M$)MR#A)>S#FO@/:T(K2GYLH6VBM:HP+U1+*$&A$P3),Z5.^<H$;D 5V!5)EC
MYB+?-J8#2;^[=+HTI5OCVW9"4&.@'Y.1%0?GFH1?X#Q!NBL_EZ:0"$;X+.!F
M8:+N^SM92I&;AHG&!L1]#=_3CI?"=[UT+ .3W(D_F>D[_N&RAA'?Z,P8F[1Q
M&7[JC\?4B0DV9$]9"P?A+*4/DZ7S2G4GM3W)E>NM,:7O/JF;KEX[\>UJN6_O
M;KY=PJ7$G.B<M7 -&I';*U#QMI.T?G5L-^E69*B07B_UC,#C(U<,C'XKW- Y
M C?(&E$'R>D*M4)N<R\/#P*>/^C(-3S?"&/Y")9N2DN7@F\P]5YTAS*+;*)[
M.A#?SE2%FLB2>AI?W7+-'RV3^5-#S-1%%]93J/<.+]25'E$&\+]^ R<A"TIO
M+*7WCT#I*ND,AJ3349I'Z4T--M4K^_+"GB^68!BX87O2P-"I8>0QG\5SU%AI
MDB$TJ-@02HY"#<M]>S^3&59O*LIVU5<7K5;?Q-Y$O=<OD*B75^^IX+0K9-A/
M[;COH-<ZDH%@+<%: 6LI1S IB:(":RG)_0::Q%HB/M9<C_.@4:^F :<N=%-+
MV7F$JS5E0 ;=(1FHR5-$:XY-0>C-(O0CW)HI&AH(I-=)GG)32VR>3MCI(!!<
M5??JX_%ROC19=\T)73A 4CJC1@PZZ7,;@/@W^Z Y<D58%T+H[GRP]);Y>Z7N
M/4Z6.E^QV66$RQ+O +I]\-@ZR:VLCX_E]X+V3X/VJ[ X\M'^D/1EC73V]"$Z
M/I+?-S$@<<Q Y%<D=G8@[%;N4DEW7>K!]Q9M9GN1NEULB1"T"$%7'$8Y9RQ[
M1[VD8'.WJ^V=EMJD8+-@(L%$91I,J9BH+\NDNV<D>9.8Z'1B-'5J/=20CDAI
M+"4!QN*-I6I6G=+,+E65A8$2)7Z?##H*4>5>7HG?J9>\%QPE.*KRX%(B1W7)
M4%%(;W@J'%7"K,"#=T:J>E9@_I9&6G/;:47CJ*W-FSJ)\B:JT@MUJ/1#(E\6
MR/*,[@'^;5+\!\#^/+*5I%S/01_^IVZS)KMY3-[U\'B[5GO@@"C;A1FX!];#
MC.572]3"$8:K&8L*G['(SH9-1(CD4'=!X=EOU'P]VV2.<EL]UH%B=_5^#,_U
M'^VV=&U0<_)!>M"?08\]TK^6U!K#"IVNU&[[#S#M'8J%8&O1$_9B3L@^VQ=F
MB(J#.'<E5>?"ZW;T),$9/DI/KPLXR;FCCXSQ1^D.:)*?\\[&LRF=Z%,_!X^Q
M8S.:6,G!> ",'*K_V1Y1H$)8>,$ F (HT2/S;_UC!.C:^>[H=O$<*PR=**'F
M:%)Z24=%^I'N>#R?UJI#+\Y?1I^Z9QR^#U_OO]P\/MY__7?K[O[IZK']]>KV
M_.GJ4GHX__IT<_4HNH_NZ0"YC[:"1J/[:;  IS)X2?(NGAQ]4E05I)SC611T
MXIWM4<1K6[JWI'_J<"[G55*[J!F5(6E=F_3[X\Q>@"%'I-O;"^DG5*?_^8^!
MJLH?/]N.8[]@4R[X4_GX7F(RF4T)]FPV!1FENV'Y>4PCSY\P#,8\V.P>_%;2
MGQU*6=?1%\.;2=&ML?<127=;)BIN>/]BZ;A+L"5QB/'+S!C/I*WM&:X+R-A\
M]\*QY_"-#4>SX+SX_-:;UDZV!:+@B"U_ /+",> <"]U$(V]IL6:IR>917RUB
M'XV\&\L%>82@NM;'])R]-2E0+<LR_F_+)CJ3?CN3OBY=EYJF]!LU7 3=/YTS
M$@4F'E?I?W2EBYE!IQ*?G&K :>^G4V/\_]G[TN:VD231[_@56&_WACT/H@GP
MMGL=(<M2MWIM22NIIV<_38 D*&%, FP E*SY]2\SJW 1("Z")$!A(J8MDCBJ
MLO(^\0X:<[U@BA3L/01. <#9$OF$([>-; 1BI"%/)M:*(0Q-&L!).1I3V2)'
M(#ZKMCA=L:X22_6%&I..7^CB,<=$$:!^"F^:XP!M 74ZNCITR038"*B;\(3@
MFHS (E1<'#P8B(O0TEPY(BCOZMQY:8D,\K8(7]H.W(;(G+!J80RJ9_C1H@5(
MB?UVX;V B<E8$_)Z=;-/<O@,KW7G-]S"^SQ4.5$"N (4A5VQ6C%X\C-L&>C3
M@)?@U&_MQT2S;?<PX4)XZTQ=S1VV&_C>V^,,J(T!#X>-X[]X_VP&BK4/*>$,
M&(7NB*<N VB)UV/@5<16[40\P,XB(?*&UYBQ]T;?<;_V1(&>",@,#_P7+A">
M-0%>:=+X=DOC<]+YDQ%+GE7+ AY$,]NQ;?*31M@P$SD\6N+E#'YA/P2^%\W)
M!/@7PS3;%1R /1*!P^6EP,1?Q+$&KP9KV6*;8\BJSEW2R8Q\.6&JP0*UJ0 T
M!=# YSM \G/V9G[P099/#,)-%@G #Z\#H.E@>Y&KR\,:QL>3#^B:$[  !,R-
MLB#;!\ "CAM3XBSNNW*(&2FT"SJ,J"2@JQ'R M"AQOD'4-W*TIT7;&BCN3N*
M A+6Y#$@LBYI2]]4"Z25HK"OI*C<TGX \''],1L4HF^Q5_ XYQ&X28ZE(?]D
M&V)HQ=;)C&"E!=>()CKOQ,FC:CP >I.G8J%.:5/X1H'AU$V(:[HL'/]>&4M5
M#S#2()J:1L*R2O>'$ _T%GK*UO@'+<_EBH'%)<I169:ZG6A[$\!\!'6\-Z%T
M3TF9^^E)/3G*[X7X_;1;V[5[3]9&@Q9M:7W8T[3K3D8M7-F=%NZ>F2T2P;AN
MJ@!Q<-J JX2=.0O7YCO=:I0.B@M(F-\B=X=($WOV$!9;:K\G*<,HJH?<@BDN
MP"/#_6Y&W-_*#9\5][E+O"KXCS Y_S&9KY"%9G,]R]V.-(HIS=HK,119-U!&
MMQTCU%XO9?0R4D9WDT=ZS9WE;3$K;-Y\.B4)S'1%KCZ"QICDW1P,0PI"V$_P
MC:N%]YJU>/.)U&USL43+%NP/5)'G^K\!8X0XG3I"B?#]1F48D<8TX%O38IC3
MB@83FY$Q19"RGQ$I>SMU&%[=7MT%'(4!XR75)2B  ?VDFRL;S,B0=W#=,+.9
M Y!>=:8N=0?,B]_,.;(TF[V%OP&O<)\N<60TU ?FAF)>04!OPO9'50>>:L /
M0@#[/=/ULZE:4])YP=">."::?U$78\A>Y.[%).>BC;?2-H)PP2^$H"-1Y(Y$
M!P<"%W$G;I&\D=^=V)$&O4WNQ("?;QEK&<8X]SR,BG/J"=RI]SG@U/M]!?S%
M-:GIXH@)7;Y?3XA;\);^O.X1^/.$&']>G"LGUO?D0W)+/Y[@/^FP_CLAA*Q;
M^.^\#:7##G?,W'7BNKM.R.FN*^2C2W-H"4D.K< ^DAQ9*?XJ6,6%-K98P,I5
MEM9D4W 9S+FU>2VM9$VKMZ9IV1-+7^(!7<_P;OMT00L]-::W0#2(SV\^W3_"
M.<U5Y!/>:_T=1?4H)+30+G&1OZ] =K+/7<[/)A8.6YT2XDW8\4S,Q4)WZ WT
MF)\\EHW/^$GV D(1W2R#XR\(I#3OGY#D_0OS_10)5Z"=<5EN,@#>2)%&,=UE
MMG#[#0ITK2UO0\/V4.K(T>K=#1O:UN]71&<_B-TWR*AB]_?N#0P02WK.8!%J
MV<JYUNOUI$$WZD(0=D,(6ZVU+X^D43\E/_!UN3N&&=%^<!!'X*%0OX KK==M
M2YU^7#QEGW108.%]0/+>\'!$\7J].J.,M#>L;RX\MZ8%-T_'-R<B[A(:%&.+
M;,RT?;@ATR6QX4PG.TIN=[YA<#,I@W>31VVZFFO7,] &"<@W#,9_((AO/.B2
M4<)_NJ?_: 6G.O,4[0D<D+JTX8C=OS[N<M[SA@+A0,F/?V0Q38Z>-31K\6'S
MZ8;V'Z'[DT:CQCPP+A4]/94=T8(/+?5T^CR]#()KJ-_N79%5SH[++%R/XAI'
M[$$_=OQ8N%1]M'36R]1'"%\TX#=.-8L'__I5T9=3#6+V87-I7:^W*MH)>I%O
M@++-J3[AWF /O8NDJ.88!;>)"EX+G%V:2M)/03V-:]I5$,;9Z2Z=@^>@I*Z[
MX*3SS'"(>4]NN%4QWG84LCGJDM9K;9TL\@$MGJ3B(!<H=L*I*"?ZCY-'?0JG
M^4%D_X(".7%.NAU\Z%"1E8]<:\JU_O4*VZR5JDW1DVN1?#55@^N"!6J?2.],
M?D1]+95?QI_Z+>'K]>F5>'/Z?Z>?OYZ+?UQ].;\5SV[/OUS>BZ>_WIZ??SN_
MNB^A^JD*^]U=]5-&)'.+H#+C9&U!?6T(+$[6IW*JWEJ8S'D$I?3A453%YT>P
MJ%Y.S&>#)1?8^E3'L-;;#5D5TGJE%0\"^=54;\&B5EE$BN)! L9M 1HG^"]+
MF^#/7@_O>0D*E(_Q)YJ$X@7 SA0_J\9W2;RBHU?GXBF8F5Y?:G1=OV"@1WV@
M+/LGU<*L#R^<Z,60!;<F9(DN6UR(I5%>_U3\\QRAU#V1W<HO>.YLIL]U'I#^
M$_ZU9AC=I$Y=XC?*^V!9_;Q43%2G"]W00>2JZ*-BJZ&'LX5X$/U*']V]MH3[
M<)8'QLH7NL.#TJQT2)R!!9$4& 5# WV8 (ZX2JJ):C_B;X\4-N-Y5-Q3!W==
MH_4D_%V=KUCPW;'%<T!,'>WTKQCML^E,6;P4%L?\)E-MIAN$!K$K>@?;MN'5
MH*"I< D@PVK"8LI3BE^.-]_:$O[P-LK>QP/$ZQ=&2S\ ]/:,ZU)PD_MVH&:X
M$=^^5H1!$7,&XM62HI7)&MD6DWJH.PE[,286)6C- ZFWP3H1&"X_XKD0B%;
M!.<BSS!R@["8=(=I#;C\+XC >.0+X#&!; !>DC;UTP(,[G4ELE!G#K()'CJE
M"#%%R@$]9458 $P>7;<94E[: MZN#,(&0B'WC6-M8@(Q8@:.:7E5==1I7H2%
MS'78'[TYF!CEX82P 2?>L4(K#A\,]3Y@S@4KS,2T!0QY>W%BQ V.(W.&Z:K-
M?$QP 8Z4YH@(^_;1\V@E<:K?,5-SAO[1-V?H-<T9*HO'Y2N-G7Q*XPY+=X)E
M\B,W_2F87.W*=L;]!!MN9VE0UPM#'X-.=+J>@A3-L$HR[H;*NE3["CK ]8P]
MY4*=@,;DO 02E'@>TFE\"E*2R%A+NNI*KDXI\(0A\TDS4"CP;#=*Y)5(M6.5
MH_ 57()*!M9E:E.#U!%^E\W'F;"U:*3MT-I%:P62*IJHA#+%DQJ4ICAYA!-C
M.A>7:((G5&'+7R\_7]^*RSD /5FE"-7F*ULX>8(IFE] SAD/S.V3E*X94TP5
M2-9LB:=.--U(\B6XN]](8FKREO=16"[++24Z-_3GUQ$XWID!W<W'"VO<4>T^
MID\ !I"?]"GFV:,R'$SX1$/",%&A!!531#<R-U5#[.<MXUUP-S5E SS&X@3?
MX M>_,[-$Z=42[K&MKE=$[  B(_-;1/7]@A,C#*Y7A9N9C&9?G#^L&JT(.G<
M%Z"_ XS@H(# O97.7Z1XTQ*V-%_!I@6?>3*>BYI_$ ; LA>@29,VK8IH#"]6
MBT!5 3;A P[[V32_BV1M2LG7SW6X88JWX"9I)_"'$+C'U=W1Y#;QEC,P\5 [
MI)SN>ZIOH, G+"WR=O&MIH(Y,F$5'V0)HV5!MGR:<0LFZA(9OWCCG=T99;#R
M13B6.2>C.>U!X;1A;J2Q'@(:L[UP^9L-?TE8,X&7?DD$MZ->:%NN<)UI&IPZ
M6&(+2E/GR+1!FJX5._BIW!,'*PX ?U=SE*6.$",E#IY5<7!SZ2"Z]6Z4X%X^
MQM\M(\GDC"/E;0 G3XTI(J3-$-(^)42\97B8-[EDJPR22"QK/10)9Q<34(P)
M.R:&B3<%.#,T]V>6<$JN1?]-VIO6#/%Q\C &]Z51VEL+?+@,@ZT.N ;EIM "
MD7V$(AX[ATL@LGPDYZH<ZEPYL4[]XW3)>+]'^FH SE@@6Y '\QO3UMF0S@.1
MD>?JBB1 _>?9V?GYQ44T0R.6T(+)4-F(+AE@$2V05H&:.SFH43,O J]L.3\9
M[DY>_4];K&U3[E R?B7:\46+BM@AX!G0$5R9#LZ?O0?8;XZ*#!-2M@YX7MO=
M_5-%#G*XQX.4^Q*V+NG+T?J=\DYR1P(]&<9?/7L5K#,,(!5D)P6PJA BEHQ$
M15N+>6#[E4$-T2>]Q^BF$&E5P5V!$QH5;697Y(1Z4GN$L^.39[86@-T.E(PR
MB/\,W5.ODNZWJ"1#H"6@4$/B^Y#D&0]C#_2\1VI-\Q/32@*^8N9A1CN!NE%-
M-+!P*XJ&NQ7LVT0H >JTY/%<8W]B/.,6(2O'(I[;4B8FD%=5X%?@O,)B?O_G
MU6G%="4LBTF\DDE7.PO@]O/Y\;=J[E;! *X;RPPT:HIT89+X5=0?75V8V$(&
MP[;PKIFJSP%.-@MU?@]%V^(;?TDB)GM-'C5;,"WW#<%,WL0$5WJ4Q?I,!/O5
MA5*P*5G:CPC[;\2GKK6ADH1 #RI8$ 90]1D0'TO-I<8[XQ>1FBJ*8^U1G<_P
M*<$8Y89(9FBI4W.R8BM]Z\'2"];.W(D.U*; G4WF!9??210TG>@:7 2KY.\;
MNYFSE.HL>4_[UVKZP%ZE/L!G.QR6QS>,5>.[M5HZ$_>L7W$"9YFL9)"/E6S5
MQ.; '04HVS@FQ!W,O7M4TWIN#$OKF[A6SY>DM>-\NEX_;JK>$S"SM08)T6Q
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M;L=T!E^":?!$J3B^M.$UK-<SYIQG)KZ4<C;*0<Y&V=!-T3V;1_5)8SX"$)>
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MIE:G\267#<0#L*&.I"A'&ZSJ5-"7++=2BE7WI>A<3QR3EZ%4E<,TSN*R@7@
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M?8GGQ"J6<(7" J]@781#JU,8Q8U-:O")%&<[(DN0]](!Y%:[_3/%VT&17BV
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M8%WW@-OIS2&O$GX1="V);^\T[O+HO6N)UX;H%84HKB,GE&N%[]=^:),5$A1
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MT#M79QH!5+E@^/D@.U[#WIA=[@$=V+,]4 Q'U<&(P"2-()#@/U8,U15&@C$
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MHUJQHW&)H-/=OC':QA>&FP^M=3MS(1+HJ+"IJ9D+KQQ-R0Y1^'[0@XQKBQ&
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MOE24S@*9M@JZCNR6=)9^1&_20#;JLW?)ZRP R[-6+_]M:^@I;5>4I+4KTN-
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MKQQ1I-,24XQ@&=S*DXRS) &SMQ.7CB@P"2*F% 'SM%4E%U\),F$9V2^L%%&
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MC?BJ]%@SX;.9L/.5F2!8+%- C5"[@)8'&D <P[HT+M,8(99G$G9D&B9Y!)N
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M$]<Y*,IHB6 6BN% S'$B[J]N4-_<OJQ:T_[MK]X#V-<%_P)02P,$%     @
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ML2;%'*/OIEL*7E;NEKYW_[WT2L'*Z@;F6<1%%V9E]7YY]KVASV')SLD"YK*
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M&GF.,&O2*0B4A_; C*N//*_8;FZ W6J[WW%/JSC6'+1?L<7CD X)XV+]??Q
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M!?YF0=A008VP=38^A[#CL-]#:.\G[WI;<Y&3E[D&Z.#6PI.]A%TTPJ3D$NK
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ML_W'],<5LV+H9V;8T,3Q0ZTM#AC2X#ZO*A2V0YD-[GYEOTV(RU<:^VE%G<U
M124?U^!4;M/[F/R6,FUR^D!T5DMC ',+NGD6'^W$3SME+CN&,JBH0/;$'5?G
M6,9*/KC),TU8'YI,5SXVJ7W;K ]-'CN&,FIRR4T0?<9[QS1ED/58(KK+ S2J
MR753-U,T&9<,8_1"6S)<=%5&<PAC9WC)A-'DKCF"4?C8T>FE 8F63J8D8TI<
MXC]P2H*<.IJ](YJ[[QY(!>Q*SWT^RXAZ47J?+-.@(#]X&KUC(TPH)$G #P5O
M0R@W,ST_'BP/^9BFU-^!EB!$"3-U4F%H+@D9+ CYF.;Y9U:#[_E!FO@/)"9N
M2GU^6I G-T@]XBW9D<+]YFDBO,G1DC@TY-RS$S+F;K'!:\X$>81E>>_$W*+R
M!&_$,SUMT/ &#=$]878-6J;\A-KXH;])-TX8IFS?\P7'_I0?LH-7+YB$^<5\
MG_G#8^X/]T/^#B36#<TLH20*#N;G(.'!J2 LS4?BK]:,D/- J+-B!E(L5#1_
M"V,KJO:O3 KLOLLF))A*"-T,G;T1\@BPQ.F6?<:7EQ.X3KQ>LL.L33K<N'>2
M@J7!BV$06?,[@#.<"81X59*![]S[@;^_"PR8LP(1'!.NS,#2#_ENQ)QC)PGS
M,MP>+J"D<@$=,!WYF @FQ4:8C-OL(I?RBQP[$[;[VVG(;Z>##0<X$9PUZ$;,
M/F/F"^5X4J$!A*T6D*=X'6WY4>ZPNZ 34!*GP?!C58\>_OGSX 2I4'6&#Y;:
MN"9=G'N249KPT G!&;\;/^:N[:%3Z1X792J"3K0U(8C&4!B&Z(8I4V8C>DO'
MIUS4A!OWC$%!UF& >2L.&7\Z7K&-?<]NHE]C]N\!B=FM+HG"H]M/6^J[[)\W
MD4>"H9/&X<>\<N6T24B6?L)L#%^X3!+N,LFN2MSWFS(6\E.Y\/,,L^8UZ"&H
M'8\L"64"8M2=F-F27/F5?F?PZ%>EA'.^'+!^VI(P+J0P>';=XQK43478QPDC
MYFL$.M6_-[:70 \GNERKC6[,'2\N%;H\5[\VMG?;'E)T6>P:R_ [DOP-90#S
M_8.:.V1[7E&T5PEL6'-1 ;4W%5V^9>.8.Z-*SRK::J-E#(.ZN/2VHLMARQ#&
M$)1$F.BRVC,<3E":-#K#C-;H'=YDV$(U@D/_*&P?9_BR.8G<E.N<!3L-V+F:
M[,X/'C=E-CL'*YTM#G6A'$LBZHN >!Y*_V<Q$<]GE'G&PQMF8#KLVO[Z54ZF
M/(']&'Z8O&6?O,W_YFWS\WQM(_,:<:^N-JO9UP?MAL'LF@U!W?2>O-D35N.W
M;0#LQ2" >;,AFWM"%=&M?+I7!1A<.D&@QAO_8,\16Z=^Z/.M=<%H5[@B3PEA
M=H57\,4_'IS0D:D:1CB(W JU@"?(1+0@%CCW)/CI=1J_63G.]M=]3L+5\DPX
M?WTGN(YBP?CB/DZHXR9-_.("AJ43WPLL\O'><NWUE@1)7/Q&Z+,WW[W+LVG^
M0XGP6\U9+<1M%I7_&HE"[A7)+VB5:;90"E[R-:.ZX/.ON4]"3X9))$<IHLS8
M_>GU=^QOQ5;XT0VBF'@_O68&)2G/4$<8QRGE63LCR*1.Z;"(1I=,^SILRJ !
M#I(H>*H,OU4^. &W4Q;),;,8=TS1_,(=@2@RZ2%Y.&GLR4>R-,MBZ@,.("^]
MO9-')=WL ZXN29+SB[.%N@AF-M>D!=4-6"ZF=W(QZ0CIFI*MXWNGF9L14SKM
ME*PK.(!<)!CE GG?M6^49")N=L+-]^D0$@>Z#C8^FO!JE\PR1_.#V>5=X0;_
MW)XR[A)(<MS_9%JM9)[@Z\#)[NR%._B28&F7#H*VI=*M7+J0ZE?ZFH>S2+7*
MN$.11WE\ZSJ^"_\*$ "5KJ^%$-6/38A;5E)3W<"L3"UP+PXOO6S["!=]I0P
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M"-]_F$ 5NC&%[Y=JJ\CO))C"7RP30B>Q JJ<?"O+H(:_^:Z^6HRPR5/B\-^
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M I8U0&3PR$_C(D.*X 0(S6HHIDFY0;M4#3TC8X6XRO8O[15W!ZD-R=$6JT1
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M?'0"FC!X0SZ$V'=3[-$_+$*O^8M:RVMFUU^$;HR=!)_A_+_DWT%&;=SEL_M
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M1#/7-T@6GD<DE13_N?1#_'8DV/ HF]=%'"[$6"E:OBI_0+0/6H76-R^!I)I
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M[^0\"-8#0JZ-^)L -,T7M(&EUE5[38NN3*59[&BPQH"KT!K0=.Q$Q(P<@E4
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M%U>+J]/98UD"%A)8[ELN72R3<5R,O80^>'#IA_2N[&F,O8G"D/!HEM)T^=S
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MKYC[0)OM(@_;?>!E&L#V7>T:*+#I4L(A/7).9,_40XVQ&0<!^MF=92J:]G3
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MIP(1?D^CSZ%Q68!.H,JV.1IF 0'AX@.9CAW]H"SR<S^DAPW* N?U,[ME<#@
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MK-(''"]<EVZ*R>'OU:$:L?'/HNPNW69!V2IG:2(XCLB@<6M^3.ZAQXZ*1NA
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MBA&/624M,W(Z>^25,M2ID@ZT1R>,H8]1?JHD5V)ZD$E8EH?FH:S@?+O8].T
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M:R.FD9X=-S860T*($_#B0LDCTM#RQ3S/9P=Q[Q;-%3BEW6?E2@ $917:$O'
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MA+H7\C\T@7<Q:937#Z*EF4)X<3O1L)@10#CY<1G"HSQAL;2750PWLR&[ CY
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M9M_\D71(*?NXZYB$6@N%9\ZDG (&&J)#Q-$A)6_@HCXTO*K%K7M3;AMQ&_.
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M$A_(V8A<A?1T3 /58MXQ]*)JX2MK3"W%"[:1W?:NQ9&'^BWNW@SAN?-IYNL
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M9?T'IE9FL/2"F<5963&U//O;+:B],S*\'DT@]!%_';53VI6Z/&8(N, MR);
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MTZ;V]D/DNEA6T/V<_'2D8LNP8#F1.F_7@Q.N2 6)0-E!Q.O\0G.UYN#NPM'
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MTVL]0#(;J(0,U^X;U"]K(E(&(PK?FHNI*Y@[(K1>V4QP;L$;83PGQ:_1A6*
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M-"T&T1@9@NQH6] Z$5.4U="+W?&;WLGB-^(',.$"2O\/4$L#!!0    ( %V
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M$I@S'G .,>Z(@I)W_VU2P;#FU"5U.C0C+Q-09CL_QNG#.,^9 &2AOF["S3"
M%!3D[!\03<L7OGATF%=>@*A<R<051<FVM.G'U[H!)#Z/(1JVY ?[?(LZWF"8
M__\\IAR4,IY6*]'J]N&0@_DD'F)%S[3 I3Y-)3%NHID^0=C7!\U)"<.8#Q@&
M'J V9SEB3G+6RF41>*7WGU$U1H^6V2J+)LL![P]#<B/X:18&XK2Z7AU6GG>1
M."$!65&#5*LA^1':]."^)AEKBP'CX9IA8A4@YJL/5T[^%,".I5SI^"[S?(Z6
MUH\ZH7 E0(:[K0GQ/0LC._U]9;A0IGMI"*>\2:3\ @YU*PNRHU#M2*.2FJE!
MPC%INN)2Y(K!.?=C)K2 K,7M:F!7A.9B/A*KI<@U3#B#$<&V7LHLT#;,J.=.
MH;,KOJ1<9YURR>F0$ZBCG-7T+%(!:7HJ=<"6636HC:*&&OG,TA!G90LI\M7\
M,-L11D/O-G98/.@6L&3A XTX3ULHM94;)D<X3VEW\Q P*F=QCW]F-!9C]2QY
MI)HT(+TACK7Q2\PV.%4EGI$]W?CU.^03X!FK@N"M>1E$=@J<!Q4MP/2M A+[
M:</@;:U1A$'BZ%$$W/_,VA"7VD\8>E.=H RL;+TKQB(6#T%JF7?MGV+KNPJS
MV_J!%"O'&9_$=U:R3=*7N#/"T;I98%[M0B[Y%BL*K2\+Z>KA+MXZPKC<[AS*
MQ#OF#1'60BTNTOQJ+ENA9;UPY_I0B]2(="B:HPG$+4Q-43E> =5\%?-438]4
MEDW*$G.A5X1$PT_5E&OY_*TTOYC(.D3TGJJ=H ;<72X#+@L2Q1G([(FD: 67
M5<%9>L_O18MMFE2$5^URVL])W,&'97]94%80)F99B]?V!\+VUZL3QQ/E)O:O
MJ0HD(%M'717093!@T%[[_*HM2_T JW^('DE0E5+[L@&;)Z"&W$M=OZ)#UR^2
M=_T2+'./7;_"%<D[/(E*E[3KU]"H/$=_9MYTS#1P#X1U<'['T)YKUMX @$DT
M#8(-P\VW#+F,R=;2D01%'+HA!-Z$=MH+-IZKC7.S.8JT<N_4=Z(H+RU9/%$[
M6B+'AIU)9\<*580OY[3YTXL_*#&_3,E9*)HC69%Z"QK,!/E>E:\,46EA4>G^
M89XU?1H&W)&-Q?S"92'R%,L'LKTGS(X@>G"B%L[HB:6/>UBOF27";@D3J;2/
M8;]\)3Z:,C#T6D8%T:ES!J,36S]UGW9A</Y$F$LC?DH4Q9:@TNQ$@9L[#"3B
M;B;B]%D#<F%/]NT K#E3-NG%/0FL^V)616UNOGP;"OS1V1*+SETO4NP&\/9W
M=;]FE64PR'ODM&ZK%;]:!Y#D8]P9EN,(2,XYS.*F_ 2TZ/-7,:#./!MW)]98
M"YH6_NU<[ LQEEPYG'#G8BLRV*;H>.64(8_9 0XF VI1(;G9-PL[OBO=B]$?
M3N!YV>@/V;N1V:M1;:X(T*N0*E3=V./'9"N:-(=,BZ[F5]B)#9I<%_NC9>E(
MO;P^DCA+K? ;M9TR 52^P(K62Y4G96]U43A9(HT0R-MC $3HQ1E]H!ZW*&I<
M5X>&X=AU2D.#$1@.>$59%G',Z#T_D$1M=YC=%/C6SNA^(XTUZV\<4T33WV_&
M+(3VR]7$?R::V7J%#@J7A+LG&R=8'[KH*0E7 0S*W;I3;BIK1QZ7>!UO1+OE
MLJ8<[ 77JH7WKR2*T[Y55AQ\#?1(T:U. 9MP$6P^AJ'$BTS/*,KN!V+>7L(=
MJGRD1QA$_"_X_2&=PL=2#E<LSL>0 PAB3A&'OBZR2"UEW5HA=7J&PK9L ,=Z
M&-U +D)6]^*7MWK7D7804S0*?:O.A?$?8QN ,Q*$6QIHWPC;OD-.=#:X$K:N
M'L,?KHU*2WL^B7BY(#RZC*(DG0>P"X/,E8O2R,UU$D>QDT8_ZHZ>D@S!D2)M
MO X=%D*&YRU*.]?F"PK-UV#X^G3X'./RVB.SKL7"Y189LK_PTTWYW_@>)YBF
M+H+F@@'[RQF>5JWG:&VK:XC'##)68*!'=(9L BZ%U+Z$M$[LMG*':,>$XK_T
MB+*'-^;W1B[Z^W!PTE:=K%S'1A%:@6N"QU<O>\SO7DVYH3^OQ1NR2L0X'LX1
MNDVV3A DCI]6(^_R_N;#RY#O-N0B1?(A0[)(D:3E<-V#(GJ?VG0@#[!NG5/5
M"T1G"?D'<=C=8VAE"^G2@%X-9"!UY4GV;3S'[,BM12Q7"SO%=OI48#\%CZDC
M&=MQ;B F!%^$B9V\-FTB<'OVC:@C&<O!+DC6-836^^Y@: A]P.[A.::&T%+K
MG^&W+9L:LEAQ9)-0DRHE7X6NU)@/]D:HUV;#@%;.'T8<\1LE5WPH#NSBY4&;
M*6OJ,9#)* %I):KOPMCQX;0@ X>;NSN.N'/&S7MT9"D#UQ<MA:(-(7S)JY!M
M4VPL&XH6AVFP8'!;]9,,RZW <GG$DH]>NPNS#E;&&;E:P#4O@1&+1;JA)V:Z
M>&54A\I/Y?XJ'%3I^.7_53]Z57'IQ^?[(4>G3O:><Z73#P5@22V(\1MWFBFL
ML"'*^E)K4F)XY[QP*!.S!449D!A8E98A6RNME6/#$IGF]BQ[>QVL@V@\,E2@
MV?RQ#US1N#_K77/=<Q/&N#D7+PS1IR"\%W9=+.XRV"5Q=:!=>4D6BURM$8M9
MC]>[I5J5"%Q<(-U4EBSDW@QW7OC&$+TCQ53LG=@5%BLK^W"B5M5J";>7>]BS
M(:["8,TA;47'QSO^]]8,?RNB&=K\=H:!=": D:!%8RU!A=R'H$N%NR0G,Y-:
MJ4/<0G/R*O<\2K1:!W1"0+5T?8SM63R6:1-DWW&R!PBE!\3$%;Z/ ;!=H*9M
MMLVNK0 U]MGL7YLSQVLH<")G0\("E<KV&K_,PYXM630Z BRO(77MZ(JZZI-$
M.CY'[1#2JHY" %WKQ4R9J,90;T16X_7J4Y3=DJSLIVZ,R$TEI/)3Y!?880RS
MEZX#M8DPW1!PNRL9;*ETV4@)UH?[*PT$=:-MJRY\V!W,>G=5)[.PDJK3]Z.4
MI&P!2CNI\=$TCZ/FVJ#>QHWNUD?GV:HKUX9GWOY<*^<F=@@U4G&U#Z$BD1;O
M*BA7T.Z3"#0E5M-^29['\W!"7NBL)!DU2,@Y!=TB4F3&U+9.,TE9?_,4*<93
M%4WO\C'::9<]DB%;1P4.=IRK6SQ*G,#RT>2ZT\S;UMXY1=;UA(73MW[LKBAI
M!Y<B4"H"J:*51J8[=H(+'?BF+4DEC@$V' ':9E$SK5E[GT5H"<F#=UE422P>
MW'MD\ GUD?"K,]0QU09LVIM(G2>YQ+['"RJ4EJ(962A_.>%=(UEJSOD?9IZ/
M^YAW '"R#@ >C5S1]9=?,H@3>+5_942\@7.(:9:N>%0<FJA;:T!PEJ._X>@7
M@5?[UYL"?2H-<; 89O!"8=4T=5D2YQF)'>I'P")0>J>VB'\2K&C$F!#8<36=
M"8K F^LP==:6"@.,4<Q:Y!VBCU=AYM]8RU/KPH<D_Q&L3+,IH83C,'G-YM%"
MG2R>]B\Q'1,%96[&!.MY.V.':\N^JP[[V[Y##98K<K]UO<#QU^=G/:R?_Z5@
M*TA*2<=9NB3,M18(TB4"PUZ-Y,S)\U=4A(-D#I4(;OI>;\;7IC8BOFF31#B
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M['C,F,Z+K-$6$1;+GG[6^H$;G4AB],QEP*E.A/&\(1[9IO,(EX31T+,6]U=
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M3!$+JZJ9H8HC.'5-[*0=XS# 5,]N09H[=:U*J]E00BSAOG^5]Y)5_D(BL;#
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MZL[SUOVJ8D UJ$/7^QL:?;E@1$33"=>5>!YZWTKU-[VWKQA0_3:0GU@$JTE
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M^]_#M(+XMS0/O+$H!@1B[XP%Q12+/!.KX(H6[:0#M^Z?A"Y:'HV18TU%$F]
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M\[\.V1WH'K2;FD]1SNJ+'0H;/*_#CVX4YG5V=_RU^KP&.V)K9ZC,S;Z8:41
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M!W0HK"U$C*_B84I%3XGN_03)("V^A>\G EG5H&,!#78GZBR]Z*-L%0K2A37
M]XJ[]V[?3F0,#]($Y+'*B?&^ZNH8RW,Z9\J>'2KZA6FU)HWWC&ECA^8EGX)I
M]1&GWV>!XW.%J_==&B(KOJ40#LI"95/<::(9D2W&Z>J2R7S-&#R1$],C1^&#
MP(<T6PV19J+4?4E>HY$*\X6O3?O&#CN?FU6BVT,"0>XNKLI<<7UT4+X^!GFN
MVTCR,8)O.**7FZ\FS HIJB#+6G-G+*&$!8L=)1"<CEIT:-@C85G'US[B5TB1
MS0]"$\@)XP5*;VRTF.SUU!4VIK,CY^MB+DSWEJN7UA[!$6H)-7HQ>%UWL"\-
MW)L-A&.@],^1+V.<M@209AH()*(9%8KG3VNIH1IURV?>EU8KOWF7YX\,26^7
MRA>_>7,F#NU5T'+B.'V]+OM!==0I:_"YY(JK"<?&+?P4A.((LGJ/_ H*%0=]
M+1(Z;^BV(J0 ]/_VT-:2P045O8']+JMPP:*7CT(&YKU *RH(88PC+Y!)["_/
MVP;PRBYWUS54$&)252 -E8'RD*'_'7"0F5T(IH5,<:W]'N1KE]=]NWU"4L:7
M!&T7JACI8G\"#,R5WN<BFK]L6.^O)3WJ]?GL]>K[_4"<.+1OF]+,';SAN;8R
M$U48W.Q#E+*KL;B3'.9B2V]3>#P^^)KYY7:OWZ&9!7\Q+W%X/!W'(;O06J^%
MF96-NVDJS5WN=? I[+:^(/L9?\^WLFC"(ZS]_'/$.=82PDOI1[:8:BO&:HR"
MI'$'Y/309+F,F^7M^!Y31G_E<64\F=" /^A>Q'G0*+K6EJGV4(V9V(#MTFEU
M]2.QEDSH?T2T68*_>J3 @EL9[(#'I'%DZ*D37=\*IZPK%A3).7.1T.E.EKTO
M=$ME@!<:9/J0F5]N/XZT!"?>1>8,3'<2X.'A0KI-A_>6OU_P]FIKFWPBWHWZ
MLK5F<:NF4)+-]@10_/30H]\L5EPOY3\GO<WA\00PP^7K>90E?0*<08/*G@#T
M)KF_]ATYC$BI6FQ<VBHQJ^M5?G0ICGV)WPTDL7L" %V? "W2J9R(!/5OQ3&\
M*!12J0/?+J@4XC FH]S+T56"?W-F4TU;#'=I&QK/!QU)+FRR+3IZD5$ZP0<?
M-JE/EE-%1&#]L6\J*"-E"'[L5<\C*HU6%?T=:$9]%[88!24]&ITHVKQG\_%B
MK0!O$JZO1<N</8],&BT%7C8#,,_ZC L2!LT1%%Q=XT=MG%9HY7+Y!^>\UB'.
M(B.\3!?3#?9Y6)\H;8HG@X7H5!.4T='C_6(;_$D;3%Q8"<H&OWV;0%1/R>#+
M.^!PQE1<,9S@J*NSTQY'TV1*C6<&3/"3/[XP;I<'R+P[&58JX6V22P.6Y#\.
MU5V9:S Y>R1/D$"@@$+_4LY?ODTA=_(*^'%SB@I3>[6YHX&)=&8%H(6$P"/W
M_[IB^[?@&.WB"*ZL?0)XSI?,4VS%XYC[A*M:.0X_>Q.6<?A-G:>:0M4JEX2,
M78VQ?[]J_I$DK?H)(&E5^"\/U46_KI_O2EA4Z!V[Z1U:8'_9IO!Z?+ ,[JZ;
M>P+L%7DM_N3ON34'UN5P%!2U6[]MJ<?18T\Q?7LZ7LF,V5V\)";\3L];/$[2
M4?DY27S5(7;)_JTP<\TRI'1V?KS9VB_5D=W5/1 /O7_IVY<YW :U^T@IK;B]
M3O?9 YHB"$345I0ETU3;VUOJ.9$1 K;;G= D>8!V1V,5J]I.S0X;$D38KS^_
MKLB,Y'9&-NFO)*^X5"K@=5_HD"(LMCLM3!FB]34*7B,O'O,KC0X@<(,/N3!G
M3;W<89G&>CC<\))&.S)^[<19$T6OE>8ER5ZL5EA(D#97M)HZ%:UDB'<ME5UJ
M#B8#.UD1)$[H+"J65<M-/Y*9<%I>4T4DR<UI?L?2*MFIS:%"TN^J-08Z= ;*
M@T2KS8+#,QA9)IET#G%='T'G>A,1GTXT^37LL@B#+@,=BU6439>Z](Q3?)M%
M.V:\X[5>B63LD@_=F7UEZ32F#?<3J%'8V1L!L>Z6Q0ISQ=2T8*5'7_Z0*/7[
M-1V.WNDW\)O]@>S13^,)$*AO$"6!6;S_BV3L^#E;$O/@BD^YIW6C&+OU=3X9
MZ^35RHPJTHJNS:-F('C6LSK"3_[FDY,'XRCP%8[KZJ$E.E><*3=:"7TC7L1G
M%PLM%7*#RN#NZJG@+](/U[I5021&J59.WGQ?G 88X%.)\YP9;1((Z/1\@'CP
MQO)'U?PNEOLDV'?$&U&29#5Q_M$*!=WB$29EG.IG0^R$E:5TT!LG=!TS ^7P
M;8(.W+KG<N9<9KD]#TH]P<S138SI :V/UPXJ^A!)SD+" _UM?_Z9Q')%T5"-
M6UP#N7'VX$XJV*'N>[-HCZ,UV-V][A,@ 3[QX"FHW=X^$2'6V'<\PYD8<JP$
M"]XP<GP"7"'$?K7Y+&&Q>0!QSN=,<R)(9 ZE"MHM?NH;?_E]'1?_4]^OZ^65
MU9':%LQDD]FR?-UJ)D#T"4"'+?UKET,?=D!:;5-LLCSXTF<6!=IIP:&UYE2X
M5@(G_N-!89S_IQ;W'X$-ES@\A+(_WT.[478WA&/0IPI[D^9 KZE.)_$VW0"R
M4@.\WL[A;1668LC:8\^EHU49KFC08!6I&)(=*7NOM,KF0%7L3@N,.]H(^HPZ
M-C;WNYQ2*9T!97FM[0E \A,>((!PBX:DGA81A$UR^7X)#5#* <Y1BB='JX9=
M"=]JP/V.FW[9?@%3B?5YX-,GMGW_!3TJ.J-B/+H<ZC?T(I=4!_=U"6?V&#39
M<P7L[ZJ-A85R9%[0]F)X=2+!G:Q\2E(V>B D4SY;W[R!]#RF1N-E3-@-"CUG
M!FD6#MYM\@.+9_ EUF-_VORR,K87<IF\\*B2)0MLSGW*L8&(:X&VL!0)I9R"
MMNS@39O9[W*%>;%*=\5N$QNF"OROWX'&WI9,UTGXB1PV; RA>3Y2732U9#PT
M" NC^=BYQL"7I5*/,D9Y5^SGM8:1]&/V!'=RGP?P<A>6<U>X?G2RE&Z?N!"&
M0QXEYPNG!=CH]=$VO[^3/YOPVP\+B!W\A<.T6U.7;>MSD_H\NWK)I'I5F$IQ
M1O"L+79HYH=RJ4X8CA'%#<F&%$6\%,M,,S I5+DZL*TI_&;HI'27C0R,<U,L
M;S]Z";<4BB>PB +2VUK=1+JU;$%5)RC QL4I:<W:_6\3+&LX9B/>2TANWX&M
MTZ_/3".@033PC_5K!\R?-6TVK'(DRVTPESTX]:E(\Y92I_;J<$"_YB>#J)\
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M=LQH7_CQ+B%<@;TGX>MW:*M0:^4P-!8V3J* ANBSF/PA<OV"2+5(@QX)Z6X
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MI;2=>BR(^MWLLH%6;6VQQQ#CFGZ'W?Y/V27%VNJ:.LG<..?#:B>IVIL5;Y$
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M*J,I?V!)!?^*)3/.L,S1O>OBP.W25#UGA]*X>G7,3;\B<WL0PW>7'.0D11
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MT#MK [:;OME27!%;]J4& :TB\7[M1OR2')L3F$ALUM%RC(ZL7[S)B/ U;5:
MW](#'6FF+@0KRE&$(<"GO']0BS@00D^4[I39:XOQV.3/(W[39*3I=G%7^V":
M8O,%UVE991C31-Q!_*9T$W$C"9%2CRP+88M4TU'.SJ4!*L4-']?K7=1LE4FI
MVPPGYX$5]%A<R$7(^D$S1[)R2T6O%=XRVXRBHT(Z&X-YMV$^-\4D6K;&631
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ML):00.X1Y^NPC5!:>>L$7Z?Y(TU'=(@_M[..YHN-.%YA1BW[-H8.U.,FY!5
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MGH#)QNFKNW42[4B^O5.DH<[ 56++N<]XE,#Y19 Q$W/GJ&TIAG8,K[#FZ+G
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M^B1WAQY&3_FSY<] ^9C*)*^PA6\R"-V9_N0$NAAMNG6?ND3!:MT)&&%_%99
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MA69-=R\Y*;"B+3?\1]@3SUDO.T0+'$BY)=MW,)@_\.0>ZR'@2,OGP/Q?]P?
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MJ;'='A7?/%IIS,2W/L" +*KC58OXG3F+!FP[SMV-+[;R0J1+,XKHW>(&":N
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M'4TMO-'_Z#DM'IJA55KC$7HI3UW'V7?'&_DIR![/]@6<3#J->W(?1TKOE$G
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M)>"_\"[J+\#\&TPCGB(26<"LVIU4W-^P&1$$FF"$087@/PQ2_)OE?P^2P'\
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MG9<$7RBNL%A[1^ H'V)T+F^'L Y5I&[E%Q#NQ,>565MFSM#"\!5&!*0U]H
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MYKJ:L>$3[WQ+TKFHSYQE$C4--0T! _X:'K>2FQK&DR[?[%ZA>^++*;W 063
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MLMX#IO="B/UE7^[K)U4=91)J_6 BIJ&0XA72<<_BR&;,4Y(+? C&^VA,W/<
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MFC,/]S^B?3X+0;1<]U\1_\N_*LK4#P]$^[X(WP-.![#4H7W'5**439M4=9:
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MI%4[D^H:\M=8#[P!(A1D!;D+^J)YK4TYD^YD"VV_!WPKE[H'I%\U"XHMLXY
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MT*/1*RVFI+"L7BO2JD L*NM)?F!S17"!Y:E,?%4U*&]T3TW]<OA:=].2OY+
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M1 J-.O'S#!_F</BW(\4F^2J7,QZ-0RFOPIQ4%Q(C#12A[3.=LJ<'UD_5EU6
MPZK[%&,:7A9%$\<?$^QB4:PGECHL C9N'C$5&6=#EIAEE0>&5S$=@I!@>BA+
MJ,V&2E2EU!>JD!MB?D$(BI\YN./U=/Y4%5=@L8AI_^<*S"Z! :\KX;IP,+/C
M?!H[ YEJ*I#@3.CTF$K*H#'W_5"1<_I1F?.[&_3TVR5-RID"P8+*Z/=/R$>;
M*UG_W ,BG](:02=O.2-/FAOZ;B4@_:Y&*T'QP#XK)LH^.5'&;2.4G@G5$>ER
M4 Y-\ZV$MC3-$TH].1?WU("7(ASIR2(/21F&+#G$V<=X*!L6MR&XW'=JJM!>
M?EK-V"4\EO(2W.%BQ&5G/(A<XDTNF927_;:^AA@.*;[*]ZVE7;DBG1\J\E+V
MJ=^((,</;BWG_8\'?!+='DJ\DK/<EH>7XWM '>-CN7\WQJOOF $9FG /..]H
MCM.KJX,.SN?$^1=,$A:Z1]O(+;B_^19JD^ME5/E%!Q<3+#*PM;RI:1/Y_DHJ
MX)=[GEEJU_%&T=1L?TMD3'H>'(1-P;XQI.*#@T%82K^$S4=:,'/]Y%+9CP71
MY^#>A<$J(M:PUO7YJ$!V(O\2Y[6;$.C@U4:&#?;V]\_B0W9RW\_[RB_=D<SU
MNT3!V>EQGK*F)Q/;Y&)'B91[U?> Y^?3*)Y<X/)MWHD;B]E$V:Q&XST@;4"%
M0N,*TN?Z:V0@[?S5N&ZI3Y SQS8.>>\&X1L7R@I90U+5@<\U9X2#%%;*:ND"
M^8M'43NR"(4)U:PD-H\8;G7'R0LP+SN-UGCK-@FM=RZB0I2BBQO_H50U#VL'
MSY>F(37YT]XU@YJ^W@,PM[W?Y0VL<+E4/F6S(W'M<M"M29K^QL2CRI3E26#/
ME9=".\J)>N(OK%+\^+FHD<O- T;Y?@74+&]HJD\0#S 94_BXA%VY)6@ 1?;$
M+UR_<,0/2SHV"M5<3RK=!J'3UF8<1!1#I3[W/A= BZ_'_F_#<8KN]-&3ACC"
M8H5*=\$$RNB#:4Q'2B60%;/::E%CM?="4TM=^AW+0B3P_0QMXM]!;P*'CDG'
M&UX?Z>8G37OG[JR67L(9QPD!88#&4CU"JUX'%5/N;4;9"L&&@)4$9# <,E=B
M4/+F"O80@V\-+ED*F>X!'D#1+\C7#G1S.0/[Y;>U*ZD$B)8WT1BD?!1C*XE2
M/DY0RPE1W[URBKM6/;KV,NYU)==NQY="JF/%+CK-%7J\.L3J% 1>ZG+,A(Q,
M3CHJI[T3-06'9+;ATV3C2B_9KWGC3LF,'/O27O)"FSZ=FVL:)M*^_>#:>I(E
MYK:M01>/ K%EQVNROL\5CE('T1!6&A6"9S.S2P_>VI-1O#11T?E4_,EEI)P6
MHY>3_2[@D,%2,;K =JHW=Q9N-VL%]@;1]+S6B_S20M "!S\.IY60"),K?O]P
M"8MN/C;)7+Z_J'O_3%OK+!]9N"N S"@N>S^([J!Q;B-'-L0HD6%M,]TIAIFF
M!U[P($]P8?>SZV*!VCJY>F>J1#J1S&@81@QJI7VZA+$(&S/A,>D#JQ$E\I G
M.[+\D9>6];)=M#?CR3ZJ$QB/>U_T3#J0;R*28^27\>1N$Q%S.WPR;Y.LOG^"
M/"$-[._^(Z/+>39D![,!P?_L&4-%RCB7(X0F],:[:Z'DI\QA7)XC("0O^9U,
M9FV-OQHK5W<T91$.?9'63H(&4:0;64+B6+ZI\-*X((NLZK?JCTP]UCW9#;5I
MGZ(MUGYDV2IWO2&MA,!W2,-@:S7.SR1BU?RDS$;DIT;K7*=\$7H];VIK*FAG
ME8[Q)RTZ+4@M$A.3S.B:CAG@G-!BF84+AL201>?)<F_>>T"4GM@BSRK;)0C1
MF+!<C83VH*Y+&(10C\]%7E1?Y9I($6CVI1W]NWT<ZL![P \HI%YC)^L>T"TE
M-I^!Y?P70@^SYTI[Q@;D-[)[\R%^QEYDZ\DC]G<?B0HN>9NL^ Y$'LK"PTHV
M.<0>P<D!UFQ<Z]TX!#R(M]OCZ+V/ 7ZUZ:#60\"]\!;;&X[A7>;>LZ_#!,P/
M^!9".^;]F;6MBZ[4MN%K4F.>OA6GSJPP9R=#_"OBDB/^ \NQ[WFI(G2*Y'2=
M>YP'PM#LK':\[EMNYW#Q[IY=S?TO4_J#TO&I/H5#6>WL#-4ZE0EXMBA:>(A9
M30SXVNQKT85]UJ%M,:=%@T(#0_!(\.6)$YCT1=+1Q-M;TQ^__S@E/MK6K@7^
MDL/;<8M+I4^)=-GDQDV@>&G.:^\P2:[!I;\3LB?:3VP&7<^WS=O)R;XP#1\O
MF)>@<1^?K.'6GH$5T7.'JW@]*S"P&C/VYWME;3AE<D9(D)"4[<;ZK&DK6')7
M>9W@N@C\+6F]UH9[2^-TZ 0?<EG@-?NQ/HRFLUADEV]_)JDGQN8D:49"[K$[
MK9,2)IXBK<+URJ@U=(:PVH\Z0UD(TV:^?JX33R ,.*8>@"CGV1@CDHG=_DPV
M^-BT"EH5TK-;"P0/'QQ6 ,N#ML.*6@)BPM3?85\Y*8\6,\1O;$?^_ H4Z#";
MW17EE4DC.:O@;.=J</8D:O=];SX#VA-_?$XQP(#5]Q/!DQ1,/;6+EFQ/V-+@
M.E?30NCO_=;[LPEJ/!9ONM.]@'-GX5TZ\%9.F[CXA=]S/Q0IU [/O1=!J\W]
MA<;L6:QJ"L$EIUP7D"CX8*6)""NO&SWA=ZY*.GBDZG>-/X13IS,.4B?EH.*>
MVXE7A2]Q[?8Y9J:^CZ@FNI6H7KD\KB]OSQ)NF&Q]*@9M?LAW9JA]^\^U6Z!-
MO<T.@^OGVI!Z?;T"'9 +\W-;?4*54VO"<RW!G2!,+K.A%<9;:_GOC;83A;BW
MVO9  ?2,G-"[)PX#TZL+M;OW )Q%B^_DU:3?8MJH;:\]<;<L#$><^<]J2HJ7
M?]!&5F,J63'\K.T=9EO*4M0'RI5M.XD;!P&=9M&AEG^@H:PQWKE7CS8)?Z3A
M*TI(45*-@84@UVM=&_3%?'[G=V]]%QW<C:LC#_-SR=VXE WC,>CZ(X+;.'7X
MH-:J"YSOYTH/]9<$-0/</P:L]%$+)5U&(6JXW$_&Y;OW^E*7.C*A+#TB>%C-
M5^<0F"C.U67DW8A"_0,4T;Q1^\_'?@D>T?V;&5#$^LP5:8?RU.31N;38YWTM
M^>"NY=F^UZ$F?1][^7<<]*'B-.@P)U_:D;W.1"?/TF?QM.S/#Z$K)<')Z95!
MFR:81VL7ZKS"D&63U(Z(X)78VN^9IK1YMEQ#EA&M)PO36J#7)R #N=&CB'H&
MJ/.=TE+[;RR\CU\A86JK/O1GY(QHC=[5G(42>&HY,R?\'+4^S @E0D)DKZIE
MO$+V<XY.00UK(A5@%/5Q"G3.YYW<CWL '-.'2Z4ZN"C]8$B_R&E.4"/6N$EA
MR8/'Z[8,M&'&FVO\UICW-L7_B1%,M;31?^I]363_TTUB>-:RE^NV,_JJ@BA^
ML/!\Y&#D?@-=W5V_P=15^KN& 44-!)^]31L-]B,*YOA4B)V9 \V<!%UXW3N8
M':25P5ST? FY#5DF06@>SC_VK4P>_#TQPG=B4I2%.U[2T.JCT3_W^D0\LIIP
M#,D915LW,6]/\&>**E"=5#,8WM6_7 I&4<EC==8IDN^=*%=DNSVN*=6NKLA>
M54H6S#/QCE%RDJ9J,47U3U;6A[:;9WJ06;WO]"B^5*^-U!Z+LO[\9O/PD>ZF
M7Z6\ ?$N7Q7UG"1A_ILE(X<2G5*$#?=Y.RZC:,U& \8H/ 1AV7V^JAI!I254
M9L4XP\*?Y12O#AB',I9(,/=VI<W/MT(9<][\%RCQ*+H]1MHHRK%(@##Y:4G.
M(%LN[9^N2ULO+]+QO&*VU=K S!_&5(@D0_/XFB&2*[Y;7YG#MS^^KQ+/3D&W
MV,RB![^8.3OBW-3B.&R#I9-BEP[13>FSWGW7/5Z\TJQ>G..&M#8VH99+##,C
MBPPAFZM4=%37%Y$4?_TYZW/7!D2RS!X>D%XP,]YT,J!\WZ\]I ;1D=7FHQ*[
M>T"-E90H:;X4ZR 9^63>"#11HT/LVK-]6P7RA=+@ 7Y-B!V*O$.R:-T#FLZW
MK[((*4>)[@%BVJ*=D2<T_6++X*Z[C2P481%DP?,,J0(5R7F'\OU]00")HOPL
M2MIUMUGL!#XB"K$Y?YFD5]!G$]DP[Z2_#@4OXD [5!.X\A;S\=M4HJO9(M,A
MRQC'D<BKW$T@\JTHQST@G0"YN\7,4G^KB3O7M4/@124*:<5?I;H^!@TFH%ZE
MDT"&H+XN#_$:8KDB%#S&>"'J?0_XQM!I<+J2GFIN(?KDF."4?\SFFSEZ[Z?S
M$J?,A(MBFAH?B4BC[N9E/7V(,P+26M> VB[1SXS<5P#:WP12=CTX_-^?/5@S
MOGFIZ'G^(-OP;]G"X:)D>KW+9(RYA9Z:,'/P1S!E F$LT/Y#SSD/3,II\O]K
M[BN XFR6=I<00@+!W0D0W(([(0D>W!>'X,'=@@6":]  2W!;?'%W=Q9W=W>[
MFYSO/U9'_[JWZE:]4]O3,],SNS7O,]TSL]T=$T5@[I\01DX^V6,1V.K\IOJ_
M79PG"1390\=R*;S9H9T.^@\)Z_;#8V'?ZX+PK/!*"JJQ]53LV5P5)*;E_$*J
M!F2LGT9Y7B<^0(00\+%K?A &XT:FTC9G/(EL#A=&2JO$_$:S;R7"VP)^J:CG
MIB3;:KZ.5QJ;S%KK>%%@^^I#BUW7./33345<=#_-UPJ+2ZG@ #F,3HJYRI-/
M]W/!1-7 SD-L5?HK7Z81AM;>4>*7H\P0^C[:I(E*NM82[ !+TECB[E$Q%>(,
M+Q?5=R[AN E^R(4NMU.'BAU%5.7/[^+@&K<IO!E#>"MQN*TD#^6"9]3G<&N<
MX$OSR6;3>0FLR(W:,"+IJI*.JZ*>.NUMK=+;_OIW(]'W9-7GQQ3E'G%[+>)#
MX1,&GD;ZWUQ#8T+]NS@"+&Q%"O>%U;[)QV9(3!.(?=$'\I!^AUOWPGGO9:JA
M3]"HTUH#0I/$Y%Q3U(Q+$FT] %[R[H&+)-A;HS'&; ;$:F5\JVW-T/7GF)RE
M"08"U-V)QX_NJB,^#S$VC.[OG9DZMU'M[+$E#/9N.M;QUP6<&$)FTCP""SH9
M%@:R:K2SL1FV1,G+*U&J14C=3"SMEG?<&1:5/LH(?YY(B8@SCE$;/O=BFR;E
MCZSY@&2KW; 9P6PM\-K$S-Z$KKZ6WXA?%K<A6X9&+DZ!*LZF/&*%GEUDE&.#
MDDL^V>$:$?M=1I@H6Q9RV_=CEN<,Q<%[/F'-B'E V&I3()X]+4H>S6\ZT?4.
M%ZPFQHUSGI@'[,3_+%P:H@:S'*L'T_^7RP^"D4O\@^BO #@KB[T0"X;VIA.F
MQ4? ).Z#,MRR[G-*5P<RG$QSC;(Y-+"B[XJFXJR!Y70+@D7Z/0C =N6-$6G$
M.P1M"*L@89HJ+?L:,[Y?+(X0KNY2#7%/=DEF*!R3[1HLEV.,#D+BH1PFC+_5
MV7Z+3/32G? &ZP%CGZ8A5/AR@.:.<D;D$1"/[W68M!UG(J4YQAJ.5.B4>.H0
MK\:\?DH[5)J;M+%[>_H%<E9Z=!")R,7Z*QP5Z"A\ZPKVY?"%#Y.^)<C#L,&T
M*1_ZX.31.XE'4R!S,Z:XXI*%::!*6?JL,1F& LYB@T)MB/>GDC#K]2 $AG0P
ME3HRX_9=A)2I4(%:X?3IY]J.]M)]KJE5 B2+\BN5I[..>?T?2^]3&@W>S#3X
M_8Z%[7/DM<A1Y<15R?=Z!]@<1>=?AFT(,=(D(1BS"?VL+<"8(60FM1GD\0RF
MK&=H/0**PF!H17A]N\1R%WJS>.]@O:G[=C+)Z5_%A437UA1W?!'6-7Q#6&#B
M<#1PP9]QVW))_ A !Q."78WC;?7NBGA5242R06+4&NFYZ@N\]A;V)X,ICX!Z
M0?-[ZL)?NWC_:2S7?YG^O ,(GO@#G=[B;OVZ3,N@-=%49JEJ@-@_M;:D"G8=
MZE1@N)+B6:*2&@-4"YK*.Y+1.Q%&A]2)BV==%0T>2&*N;#SO=7C=Q9EW7Y.5
M&G_Q"+B<*O[N57X8I\NLR\JW:C,/I!C5U#1.DF-'8K\L:"3P8O3<QE=NSV%Q
M5+]QOS61$63Y%>2S0R-@A<%_'CMXR8WP6JBM'5W&<:VV.Y07D?.@"97%I.9H
M?^^DVEA[5N(")TSJ3:AK^@%Z'@T#AW/ "OKZR](#DJJ78VT,#GI? AHU?[2[
M^>U<YNPK86U6]9.=@?F]T"T0276R^+R:"Q*F;J2"K\\%1%>J#5WUQJ='GLD>
M6.BVI H>/\M:<9<FRAN5H+J=LY=M=I.M*^[*TJ9B8Y0B-G'X"C"K]0HZLZB3
MG\13C2KAF5%72W@8_MS"T5#4-_FSPV4^&^3H3A!K3.Y ] /LJ']RR;EO)(B?
MHR-0G\\'TAHJ<'%:Z]2Y&?_.J\6S4@%F871\/C1M'&RD@]J*RK :43K_WHJ9
MBIF2J8H_ GAQZ,,\"MQY&M/F!ITX4LB12^%/$"NW6S<]UQ9-+RN-7K:<Z$7U
M5I6-+?PQ.QZTUYI'@!(>.RS+K5G=S(L(@+YN@$QDE7*SS;;:R1X@XJSU)F=1
MC97Q4_+05D"S9ZE>?C%2.L?^H==,I :?@^.#%^@0"]H;V[%)#%I%#)[48OL6
M%CM^1F\/3 PRPTUEIK[E#<L4]H!/5N7<*&?D'A4G"7@$L'C;0BL<[OD6QA13
M3>4+>MFN!67L=7$=&0:(6J(7S$:?%SE[D^'@Z--IB$S5*H5^>6U? 5%Q4=2E
MI2SIP=]695AG8NE:X&GT3V42IQ BHH:\.A:/L*9D0CDU(2BJ59>*T3G(8=)2
MH;=><!)*3*^/6>H*Y 0;G4N<AV0G+GL W-4TCA$[,5VXQ32WEC'C/NM!,4-"
MRKG\E""U*9ZO750.._8M.40*1"WQ?<*'T;2@G,6=3/9JUX:S&%0OQ\6T9DDX
M2P;#:F;&;[CM(E;(4FB+:4+DJVHGSO9Y=C'OLQW1:(:\!0O&/Z^>Z&-8LU2%
M=36\F!NT49B>*Q7%5B'P__T&/P*Z"N[ICOYT2&FT>.?6]!_<4?\%N\RZOV%7
MI4!#YS4,0JP> 0_5$(#+9C.7BAQ&O&?(!G%5#N=VC^VG3(S":,1;E35AQ*L1
M#Z5!(?N[G?MDK/EN2DC0FH%;>.SBU]9W%5HY#.HGME<W":ZY2F$';EZSC'I,
MC#>3!W4'5O2FP!F'4_()[9$:Q>SZNLY:^.T%Y#CWFNXD<:3<G&R+DJ/YFK*C
M"Q"Z%L9SJANHBNE81/.!X[+Y1+*U*I>)8@E!FBGAA=B0V*%4)6KI5^[H2+JX
M\OHW]77<Z#RD$%KH#V/@Y,8!NU;_+AE);K@N^U!4^!L_!>J$X/:&?G!,LE*\
M>FP;#F2+Y^F)F5@Q%SP1WHP97'IY>J[NCW ^%4]9T1B)ADX7_Z;8M[4I+8DB
M9?I$#N;Q:C 0,H+RW/=YT0..T;P73]@MO,Y'FE(\X72%[WX![@_-/P 7Z=]&
M(,]S-V:.9$N)H:%=A7!UG@TDT!!981VBZ;K5*1?OA5XE894M\RKM[ID5]>L8
MS="GA&W5OBOBZD_F(ZR1@OY?\=;Q3Q0^G(U' ,%\QI$;']>DAL]+?K5,M60/
MX_<T7S'@.HV)H17"@8&@UB&DRNKJ)+T!AKJHGG-P39QA]L"&E3"+6U/6MI@G
MFW[FS'WZ <^#,3P/Q[U:,RG+J(-RH\87Z"0^FE7&:Y%B)0P=UDM9/AM[9P'H
MLQ>YF++/&+:] N+*NI8T/MD $O&S^4/5!JN$<(]I9@6R1HJD4X6V.RVV#^&G
M%\Q :&#+PY4W<^+P5N_';76DX^+X+<%#L0<0NK-YIP<\+1]^8C*PU?87BK+O
M*Q]_PE.7.':'/53E:L.=7.\U@3]YQLFWBZF;^/DH\J=P1@07X2DU1.R3;86C
M#EM KBRY9SR,<OI"K89P-G#=/I0-@FIC^G2:6(#G+-^X3G/"&(5'UM0G:W00
MX!RL'H9!]M)W%GT<1F:%01@'Z"G3@V]T\F[?$5/'MW0)3 :+N%,]5^1URML1
MM)AM>P]Z&<V[ML]>6%L=(,-EZKMA61?L1+K20+G$D#]M3I3 ,C W&2J>%P/
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M_P%02P$"% ,4    " !=@'Y45""+KK[3 0 C2A0 &P              @ $
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MV $ 9C$P:S(P,C%E>#,Q+3%?9FQE>'-H;W!P97(N:'1M4$L! A0#%     @
M78!^5%\;)\P?!P  ?BD  !X              ( !'> ! &8Q,&LR,#(Q97@S
M,2TR7V9L97AS:&]P<&5R+FAT;5!+ 0(4 Q0    ( %V ?E1>W",Q9 ,  #40
M   >              "  7CG 0!F,3!K,C R,65X,S(M,5]F;&5X<VAO<'!E
M<BYH=&U02P$"% ,4    " !=@'Y4M.K=,58#  #<$   '@
M@ $8ZP$ 9C$P:S(P,C%E>#,R+3)?9FQE>'-H;W!P97(N:'1M4$L! A0#%
M  @ 78!^5"$H"Z65'@  /7@! !$              ( !JNX! &9P87DM,C R
M,3$R,S$N>'-D4$L! A0#%     @ 78!^5!F5@_S@"P  X8$  !4
M     ( !;@T" &9P87DM,C R,3$R,S%?8V%L+GAM;%!+ 0(4 Q0    ( %V
M?E1.;&YY]TX  .G/!  5              "  8$9 @!F<&%Y+3(P,C$Q,C,Q
M7V1E9BYX;6Q02P$"% ,4    " !=@'Y44@ZVP77+   H3@H %0
M    @ &K: ( 9G!A>2TR,#(Q,3(S,5]L86(N>&UL4$L! A0#%     @ 78!^
M5(IW!QUX3P  " H% !4              ( !4S0# &9P87DM,C R,3$R,S%?
M<')E+GAM;%!+ 0(4 Q0    ( %V ?E11JW9)AA0  "D5   +
M  "  ?Z# P!I;6=?,# Q+FIP9U!+ 0(4 Q0    ( %V ?E29BYU!13@  .\\
M   +              "  :V8 P!I;6=?,# R+FIP9U!+ 0(4 Q0    ( %V
M?E1[PI1?&#T   %!   +              "  1O1 P!I;6=?,# S+FIP9U!+
M 0(4 Q0    ( %V ?E2 E;XS0Y\  #.P   +              "  5P.! !I
@;6=?,# T+FIP9U!+!08     $  0 $ $  #(K00    !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
