GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Jun. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill

Changes in the carrying amount of goodwill are as follows:

	Merchant Services		Proprietary Software and Payments		Other		Total
Balance at September 30, 2021	$	119,086	$	173,157	$	—	$	292,243
Goodwill attributable to preliminary purchase price adjustments and acquisitions during the nine months ended June 30, 2022	—		61,639		—		61,639
Balance at June 30, 2022	$	119,086	$	234,796	$	—	$	353,882

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following as of June 30, 2022:

	Cost		Accumulated Amortization		Carrying Value		Amortization Life and Method
Finite-lived intangible assets:
Merchant relationships	$	268,301	$	(76,846)	$	191,455	9 to 25 years – accelerated or straight-line
Non-compete agreements	1,190		(610)		580		3 to 6 years – straight-line
Website and brand development costs	266		(141)		125		3 to 4 years – straight-line
Trade names	7,770		(3,794)		3,976		3 to 7 years – straight-line
Residual buyouts	6,118		(1,949)		4,169		8 years – straight-line
Referral and exclusivity agreements	800		(693)		107		5 years – straight-line
Total finite-lived intangible assets	284,445		(84,033)		200,412
Indefinite-lived intangible assets:
Trademarks	42		—		42
Total identifiable intangible assets	$	284,487	$	(84,033)	$	200,454

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consisted of the following as of June 30, 2022:

	Cost		Accumulated Amortization		Carrying Value		Amortization Life and Method
Finite-lived intangible assets:
Merchant relationships	$	268,301	$	(76,846)	$	191,455	9 to 25 years – accelerated or straight-line
Non-compete agreements	1,190		(610)		580		3 to 6 years – straight-line
Website and brand development costs	266		(141)		125		3 to 4 years – straight-line
Trade names	7,770		(3,794)		3,976		3 to 7 years – straight-line
Residual buyouts	6,118		(1,949)		4,169		8 years – straight-line
Referral and exclusivity agreements	800		(693)		107		5 years – straight-line
Total finite-lived intangible assets	284,445		(84,033)		200,412
Indefinite-lived intangible assets:
Trademarks	42		—		42
Total identifiable intangible assets	$	284,487	$	(84,033)	$	200,454

Schedule of Future Amortization Expense of Finite-lived Intangible Assets

Based on net carrying amounts at June 30, 2022, the Company's estimate of future amortization expense for intangible assets are presented in the table below for fiscal years ending September 30:

2022 (three months remaining)	$	4,588
2023	17,697
2024	16,715
2025	16,423
2026	16,019
Thereafter	128,970
	$	200,412