FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2020

FAIR VALUE MEASUREMENTS

Schedule of Company's assets that are measured at fair value on a recurring basis

		December 31,		December 31,
Description	Level	2020		2019
Assets:
Marketable securities held in Trust Account	1	$	230,011,254	$	—
Liabilities:
Warrant Liability – Public Warrants	1		12,995,000
Warrant Liability – Private Placement Warrants	3		370,500

Schedule of significant inputs to the Monte Carlo Simulation for the fair value

	August 13,			September 30,			December 31,
Input	2020			2020			2020
Risk-free interest rate		0.42	%		0.38	%		0.51	%
Trading days per year		252			252			252
Expected volatility		20.6	%		20.4	%		15.8	%
Exercise price	$	11.50		$	11.50		$	11.50
Stock Price	$	9.43		$	9.41		$	10.08

Schedule of changes in the fair value of warrant liabilities

	Private Placement		Public		Warrant Liabilities
Fair value as of December 23, 2019 (inception)	$	—	$	—	$	—
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020		377,000		13,225,000		13,602,000
Change in valuation inputs or other assumptions		(6,500)		(230,000)		(236,500)
Fair value as of December 31, 2020	$	370,500	$	12,995,000	$	13,365,500