Summary of Significant Accounting Policies (Tables)

3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Disaggregation of Revenue

The table below presents a disaggregation of the Company's revenue from contracts with customers by product by segment. Refer to Note 11 for discussion of the Company's segments. The Company's products are defined as follows:

•Payments — Includes discount fees, gateway fees and other related fixed transaction or service fees.

•Other — Includes sales of software, sales of equipment, professional services and other revenues.

	As of and for the Three Months Ended December 31, 2019
	Merchant Services		Proprietary Software and Payments		Other		Total
Payments revenue	$	22,453	$	6,326	$	(408)	$	28,371
Other revenue	5,012		7,730		(2)		12,740
Total revenue	$	27,465	$	14,056	$	(410)	$	41,111

	As of and for the Three Months Ended December 31, 2018
	Merchant Services		Proprietary Software and Payments		Other		Total
Payments revenue	$	72,537	$	5,202	$	—	$	77,739
Other revenue	5,165		1,964		—		7,129
Total revenue	$	77,702	$	7,166	$	—	$	84,868

The table below presents a disaggregation of the Company's revenue from contracts with customers by timing of transfer of goods or services by segment. The Company's revenue included in each category are defined as follows:

•Revenue transferred over time — Includes discount fees, gateway fees, sales of SaaS and ongoing support contract revenue.

•Revenue transferred at a point in time — Includes fixed service fees, software licenses sold as functional intellectual property, professional services and other equipment.

	As of and for the Three Months Ended December 31, 2019
	Merchant Services		Proprietary Software and Payments		Other		Total
Revenue transferred over time	$	18,130	$	9,949	$	(408)	$	27,671
Revenue transferred at a point in time	9,335		4,107		(2)		13,440
Total revenue	$	27,465	$	14,056	$	(410)	$	41,111

	As of and for the Three Months Ended December 31, 2018
	Merchant Services		Proprietary Software and Payments		Other		Total
Revenue transferred over time	$	68,948	$	5,992	$	—	$	74,940
Revenue transferred at a point in time	8,754		1,174		—		9,928
Total revenue	$	77,702	$	7,166	$	—	$	84,868

Changes in Deferred Revenue

The following table presents the changes in deferred revenue as of and for the three months ended December 31, 2019:

Balance at September 30, 2019	$	10,237
Deferral of revenue	5,389
Recognition of unearned revenue	(5,211)
Balance at December 31, 2019	$	10,415

Impact from Adopting ASC 606

The following table presents the material impacts of adopting ASC 606 on the Company's unaudited condensed consolidated statement of operations for the three months ended December 31, 2019:

	Three months ended December 31, 2019
	As reported		Adjustment		Presentation without adoption of ASC 606
Revenue	$	41,111	$	69,102	$	110,213
Operating expenses
Interchange and network fees	$	—	$	69,102	$	69,102

The following table presents the impacts of adoption of ASC 606 on the Company's unaudited condensed consolidated balance sheet as of December 31, 2019:

	As of December 31, 2019
	As reported		Adjustment		Presentation without adoption of ASC 606
Assets
Current assets
Prepaid expenses and other current assets	$	5,003	$	157	$	5,160
Deferred tax asset	$	30,137	$	11	$	30,148
Other assets	$	4,172	$	(1,560)	$	2,612
Liabilities and equity
Stockholders' equity
Accumulated deficit	$	(1,753)	$	(731)	$	(2,484)
Non-controlling interest	$	65,091	$	(661)	$	64,430