Summary of Significant Accounting Policies (Tables)

6 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Disaggregation of Revenue

The tables below present a disaggregation of the Company's revenue from contracts with clients 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.

	For the Three Months Ended March 31, 2020
	Merchant Services		Proprietary Software and Payments		Other		Total
Payments revenue	$	20,863	$	6,050	$	(527)	$	26,386
Other revenue	4,155		8,641		(4)		12,792
Total revenue	$	25,018	$	14,691	$	(531)	$	39,178

	For the Three Months Ended March 31, 2019
	Merchant Services		Proprietary Software and Payments		Other		Total
Payments revenue	$	70,924	$	5,808	$	—	$	76,732
Other revenue	5,951		2,711		—		8,662
Total revenue	$	76,875	$	8,519	$	—	$	85,394

	For the Six Months Ended March 31, 2020
	Merchant Services		Proprietary Software and Payments		Other		Total
Payments revenue	$	43,316	$	12,376	$	(935)	$	54,757
Other revenue	9,167		16,371		(6)		25,532
Total revenue	$	52,483	$	28,747	$	(941)	$	80,289

	For the Six Months Ended March 31, 2019
	Merchant Services		Proprietary Software and Payments		Other		Total
Payments revenue	$	143,461	$	11,010	$	—	$	154,471
Other revenue	11,116		4,675		—		15,791
Total revenue	$	154,577	$	15,685	$	—	$	170,262

The tables below present a disaggregation of the Company's revenue from contracts with clients 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.

	For the Three Months Ended March 31, 2020
	Merchant Services		Proprietary Software and Payments		Other		Total
Revenue earned over time	$	18,537	$	10,434	$	(526)	$	28,445
Revenue earned at a point in time	6,481		4,257		(5)		10,733
Total revenue	$	25,018	$	14,691	$	(531)	$	39,178

	For the Three Months Ended March 31, 2019
	Merchant Services		Proprietary Software and Payments		Other		Total
Revenue earned over time	$	68,602	$	7,006	$	—	$	75,608
Revenue earned at a point in time	8,273		1,513		—		9,786
Total revenue	$	76,875	$	8,519	$	—	$	85,394

	For the Six Months Ended March 31, 2020
	Merchant Services		Proprietary Software and Payments		Other		Total
Revenue earned over time	$	36,667	$	20,383	$	(934)	$	56,116
Revenue earned at a point in time	15,816		8,364		(7)		24,173
Total revenue	$	52,483	$	28,747	$	(941)	$	80,289

	For the Six Months Ended March 31, 2019
	Merchant Services		Proprietary Software and Payments		Other		Total
Revenue earned over time	$	137,550	$	12,998	$	—	$	150,548
Revenue earned at a point in time	17,027		2,687		—		19,714
Total revenue	$	154,577	$	15,685	$	—	$	170,262

Contract with Customer, Asset and Liability

The following table presents the changes in deferred revenue as of and for the six months ended March 31, 2020:

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
Deferral of revenue	$	5,004
Recognition of unearned revenue	$	(5,753)
Balance at March 31, 2020	$	9,666

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

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 March 31, 2020:

	Three months ended March 31, 2020
	As reported		Adjustment		Presentation without adoption of ASC 606
Revenue	$	39,178	$	63,199	$	102,377
Operating expenses
Interchange and network fees	$	—	$	63,199	$	63,199

The following table presents the material impacts of adopting ASC 606 on the Company's unaudited condensed consolidated statement of operations for the six months ended March 31, 2020:

	Six months ended March 31, 2020
	As reported		Adjustment		Presentation without adoption of ASC 606
Revenue	$	80,289	$	132,301	$	212,590
Operating expenses
Interchange and network fees	$	—	$	132,301	$	132,301

The following table presents the impacts of adoption of ASC 606 on the Company's unaudited condensed consolidated balance sheet as of March 31, 2020:

	As of March 31, 2020
	As reported		Adjustment		Presentation without adoption of ASC 606
Assets
Current assets
Prepaid expenses and other current assets	$	4,662	$	213	$	4,875
Deferred tax asset	$	35,334	$	11	$	35,345
Other assets	$	5,101	$	(1,692)	$	3,409
Liabilities and equity
Stockholders' equity
Accumulated deficit	$	(1,016)	$	(774)	$	(1,790)
Non-controlling interest	$	63,673	$	(694)	$	62,979