GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Dec. 31, 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		Software and Services		Other		Total
Balance at September 30, 2022	$	119,086	$	234,553	$	—	$	353,639
Goodwill attributable to preliminary purchase price adjustments and acquisitions during the three months ended December 31, 2022	2,844		42,315		—		45,159
Balance at December 31, 2022	$	121,930	$	276,868	$	—	$	398,798

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following as of December 31, 2022:

	Cost		Accumulated Amortization		Carrying Value		Amortization Life and Method
Finite-lived intangible assets:
Merchant relationships	$	303,581	$	(85,003)	$	218,578	9 to 25 years – accelerated or straight-line
Non-compete agreements	1,390		(816)		574		3 to 6 years – straight-line
Website and brand development costs	267		(177)		90		3 to 4 years – straight-line
Trade names	8,371		(4,578)		3,793		3 to 7 years – straight-line
Residual buyouts	6,445		(2,334)		4,111		8 years – straight-line
Referral and exclusivity agreements	800		(773)		27		5 years – straight-line
Total finite-lived intangible assets	320,854		(93,681)		227,173
Indefinite-lived intangible assets:
Trademarks	44		—		44
Total identifiable intangible assets	$	320,898	$	(93,681)	$	227,217

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consisted of the following as of December 31, 2022:

	Cost		Accumulated Amortization		Carrying Value		Amortization Life and Method
Finite-lived intangible assets:
Merchant relationships	$	303,581	$	(85,003)	$	218,578	9 to 25 years – accelerated or straight-line
Non-compete agreements	1,390		(816)		574		3 to 6 years – straight-line
Website and brand development costs	267		(177)		90		3 to 4 years – straight-line
Trade names	8,371		(4,578)		3,793		3 to 7 years – straight-line
Residual buyouts	6,445		(2,334)		4,111		8 years – straight-line
Referral and exclusivity agreements	800		(773)		27		5 years – straight-line
Total finite-lived intangible assets	320,854		(93,681)		227,173
Indefinite-lived intangible assets:
Trademarks	44		—		44
Total identifiable intangible assets	$	320,898	$	(93,681)	$	227,217

Schedule of Future Amortization Expense of Finite-lived Intangible Assets

Based on net carrying amounts at December 31, 2022, the Company's estimate of future amortization expense for intangible assets are presented in the table below for fiscal years ending September 30:

2023 (nine months remaining)	$	14,884
2024	18,969
2025	18,677
2026	18,205
2027	17,585
Thereafter	138,853
	$	227,173