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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)
12 Months Ended
Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
Effects of Restatement on Financial Statements
The table below summarizes the effects of the restatement on the financial statements for all periods being restated.

  
As
Previously
Reported
In form 10-K/A
Amendment
No. 1
  
Adjustments
  
As
Restated
 
Balance sheet as of November 26, 2019
         
Class A Common Stock Subject to Possible Redemption
 
$
269,162,690
  
$
30,837,310
  
$
300,000,000
 
Class A Common Stock
 
$
308
  
$
(308
)
 
$
 
Additional Paid-in Capital
 
$
5,633,759
  
$
(5,633,759
)
 
$
 
Accumulated Deficit
 
$
(634,814
)
 
$
(25,203,243
)
 
$
(25,838,057
)
Total Stockholders’ Equity (Deficit)
 
$
5,000,003
  
$
(30,837,310
)
 
$
(25,837,307
)
             
Number of shares subject to possible redemption
  
26,916,269
   
3,083,731
   
30,000,000
 
             
Balance sheet as of December 31, 2019
            
Class A Common Stock Subject to Possible Redemption
 
$
274,868,640
  
$
25,131,360
  
$
300,000,000
 
Class A Common Stock
 
$
251
  
$
(251
)
 
$
 
Retained Earnings (Accumulated Deficit)
 
$
4,999,008
  
$
(25,131,109
)
 
$
(20,132,101
)
Total Stockholders’ Equity (Deficit)
 
$
5,000,009
  
$
(25,131,360
)
 
$
(20,131,351
)
             
Number of shares subject to possible redemption
  
27,486,864
   
2,513,136
   
30,000,000
 
             
Balance sheet as of March 31, 2020 (unaudited)
            
Class A Common Stock Subject to Possible Redemption
 
$
274,470,590
  
$
25,529,410
  
$
300,000,000
 
Class A Common Stock
 
$
255
  
$
(255
)
 
$
 
Additional Paid-in Capital
 
$
398,046
  
$
(398,046
)
 
$
 
Retained Earnings (Accumulated Deficit)
 
$
4,600,957
  
$
(25,131,109
)
 
$
(20,530,152
)
Total Stockholders’ Equity (Deficit)
 
$
5,000,008
  
$
(25,529,410
)
 
$
(20,529,402
)
             
Number of shares subject to possible redemption
  
27,447,059
   
2,552,941
   
30,000,000
 
             
Balance sheet as of June 30, 2020 (unaudited)
            
Class A Common Stock Subject to Possible Redemption
 
$
264,751,450
  
$
35,248,550
  
$
300,000,000
 
Class A common stock
 
$
352
  
$
(352
)
 
$
 
Additional Paid-in Capital
 
$
10,117,089
  
$
(10,117,089
)
 
$
 
Accumulated Deficit
 
$
(5,118,183
)
 
$
(25,131,109
)
 
$
(30,249,292
)
Total Stockholders’ Equity (Deficit)
 
$
5,000,008
  
$
(35,248,550
)
 
$
(30,248,592
)
             
Number of shares subject to possible redemption
  
26,475,145
   
3,524,855
   
30,000,000
 
             
Balance sheet as of September 30, 2020 (unaudited)
            
Class A Common Stock Subject to Possible Redemption
 
$
261,241,550
  
$
38,758,450
  
$
300,000,000
 
Class A Common Stock
 
$
388
  
$
(388
)
 
$
 
Additional Paid-in Capital
 
$
13,626,953
  
$
(13,626,953
)
 
$
 
Accumulated Deficit
 
$
(8,628,081
)
 
$
(25,131,109
)
 
$
(33,759,190
)
Total Stockholders’ Equity (Deficit)
 
$
5,000,010
  
$
(38,758,450
)
 
$
(33,758,440
)
             
Number of shares subject to possible redemption
  
26,124,155
   
3,875,845
   
30,000,000
 
             
Balance sheet as of December 31, 2020
            
Class A Common Stock Subject to Possible Redemption
 
$
250,398,560
  
$
49,601,440
  
$
300,000,000
 
Class A Common Stock
 
$
496
  
$
(496
)
 
$
 
Additional Paid-in Capital
 
$
24,469,835
  
$
(24,469,835
)
 
$
 
Accumulated Deficit
 
$
(19,471,079
)
 
$
(25,131,109
)
 
$
(44,602,188
)
Total Stockholders’ Equity (Deficit)
 
$
5,000,002
  
$
(49,601,440
)
 
$
(44,601,438
)
             
Number of shares subject to possible redemption
  
25,039,856
   
4,960,144
   
30,000,000
 
             
Statement of Operations for the period from July 31, 2019 (inception) through December 31, 2019
            
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
(22,857,143
)
  
7,142,857
 
Basic and diluted net income loss per share, Class A common stock
 
$
0.01
  
$
0.35
  
$
0.36
 
Weighted average shares outstanding of Class B common stock
  
7,795,706
   
   
7,027,027
 
Basic and diluted net income (loss) per share, Class B common stock
 
$
0.62
  
$
(0.26
)
 
$
0.36
 
             
Statement of Operations for the three months ended March 31, 2020 (unaudited)
            
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
   
30,000,000
 
Basic and diluted net income (loss) per share, Class A common stock
 
$
0.03
  
$
(0.04
)
 
$
(0.01
)
Weighted average shares outstanding of Class B common stock
  
7,500,000
   
   
7,500,000
 
Basic and diluted net income (loss) per share, Class B common stock
 
$
(0.17
)
 
$
0.16
  
$
(0.01
)
Statement of Operations for the three months ended June 30, 2020 (unaudited)
         
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
   
30,000,000
 
Basic and diluted net income (loss) per share, Class A common stock
 
$
0.02
   
(0.28
)
 
$
(0.26
)
Weighted average shares outstanding of Class B common stock
  
7,500,000
   
   
7,500,000
 
Basic and diluted net income (loss) per share, Class B common stock
 
$
(1.36
)
 
$
1.10
   
(0.26
)
             
Statement of Operations for the six months ended June 30, 2020 (unaudited)
            
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
   
30,000,000
 
Basic and diluted net income (loss) per share, Class A common stock
 
$
0.05
  
$
(0.32
)
 
$
(0.27
)
Weighted average shares outstanding of Class B common stock
  
7,500,000
   
   
7,500,000
 
Basic and diluted net income (loss) per share, Class B common stock
 
$
(1.53
)
 
$
1.26
  
$
(0.27
)
             
Statement of Operations for the three months ended September 30, 2020 (unaudited)
            
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
   
30,000,000
 
Basic and diluted net income (loss) per share, Class A common stock
 
$
0.00
   
(0.09
)
  
(0.09
)
Weighted average shares outstanding of Class B common stock
  
7,500,000
   
   
7,500,000
 
Basic and diluted net income (loss) per share, Class B common stock
 
$
(0.47
)
  
0.38
   
(0.09
)
             
Statement of Operations for the nine months ended September 30, 2020 (unaudited)
            
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
   
30,000,000
 
Basic and diluted net income per share, Class A common stock
 
$
0.05
   
(0.41
)
  
(0.36
)
Weighted average shares outstanding of Class B common stock
  
7,500,000
   
   
7,500,000
 
Basic and diluted net loss per share, Class B common stock
 
$
(2.00
)
  
1.64
   
(0.36
)
             
Statement of Operations for the year ended December 31, 2020
            
Weighted average shares outstanding of Class A common stock
  
30,000,000
   
   
30,000,000
 
Basic and diluted net income (loss) per share, Class A common stock
 
$
0.05
   
(0.70
)
  
(0.65
)
Weighted average shares outstanding of Class B common stock
  
7,500,000
   
   
7,500,000
 
Basic and diluted net income (loss) per share, Class B common stock
 
$
(3.45
)
  
2.80
   
(0.65
)

The Company’s statement of stockholders’ equity (deficit) has been restated to reflect the impacted shareholders’ equity accounts above.

Statement of Cash Flows for period from July 31, 2019 (inception) through December 31, 2019
         
Initial classification of Class A common stock subject to possible redemption
 
$
269,162,690
  
$
30,837,310
  
$
300,000,000
 
Change in value of Class A common shares subject to redemption
 
$
5,705,950
  
$
(5,705,950
)
 
$
 
             
Statement of Cash Flows for the three months ended March 31, 2020 (unaudited)
            
Change in value of Class A common shares subject to redemption
 
$
(398,050
)
 
$
398,050
  
$
 
             
Statement of Cash Flows for the six months ended June 30, 2020 (unaudited)
            
Change in value of Class A common shares subject to redemption
 
$
(10,117,190
)
  
10,117,190
  
$
 
             
Statement of Cash Flows for the nine months ended September 30, 2020 (unaudited)
            
Change in value of Class A common shares subject to redemption
 
$
(13,627,090
)
  
13,627,090
  
$
 
             
Statement of Cash Flows for the year ended December 31, 2020
            
Change in value of Class A common shares subject to redemption
 
$
24,470,080
   
(24,470,080
)
 $ —