FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

6 Months Ended

Mar. 31, 2021

Dec. 31, 2020

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2021 and December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The fair value of held-to-maturity securities and warrant liabilities at March 31, 2021 and December 31, 2020 are as follows:

Description	March 31, 2021		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and marketable securities held in Trust Account(a)	$	230,090,636	$	—	$	—	$	—
Liabilities:
Warrant Liability – Public Warrants	$	11,730,000	$	11,730,000	$	—	$	—
Warrant Liability – Private Placement Warrants	$	6,732,000	$	—	$	6,732,000	$	—

Description	December 31, 2020		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and marketable securities held in Trust Account(a)	$	230,053,249	$	230,053,249	$	—	$	—
Liabilities:
Warrant Liability – Public Warrants	$	14,950,000	$	14,950,000	$	—	$	—
Warrant Liability – Private Placement Warrants	$	8,580,000	$	—	$	8,580,000	$	—

(a) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the accompany financial statements.

The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:

Description	December 31, 2020		Quoted Prices in Active Markets (Level 1)		SignificantOther Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and marketable securities held in Trust Account	$	230,053,249	$	230,053,249	$	—	$	—
Liabilities:
Warrant Liability – Public Warrants	$	14,950,000	$	14,950,000	$	—	$	—
Warrant Liability – Private Placement Warrants	$	8,580,000	$	—	$	8,580,000	$	—

Gross Holding Gains and Fair Value of Held-to-Maturity Securities

The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:

Held-To-Maturity	Level		Amortized Cost		Gross Holding Loss		Fair Value
December 31, 2020 U.S. Treasury Securities (Mature on 3/18/2021)		1	$	230,052,496	$	4,291	$	230,056,787

Level 3 Fair Value Measurements

The following table provides quantitative information regarding Level 3 fair value measurements:

	At September 17, 2020 (Initial Measurement)
Unit price	$	10.00
Strike price	$	11.50
Term (in years)		1.0
Volatility		16.0
Risk-free rate		0.38
Dividend yield		0.0
Fair value of warrants	$	0.90

Change in Level 3 Fair Value of Warrant Liabilities

The following table presents the changes in the Level 3 fair value of warrant liabilities:

	Private Placement			Public			Warrant Liabilities
Fair value as of June 23, 2020	$	—		$	—		$	—
Initial measurement on September 17, 2020		5,940,000			10,350,000			16,290,000
Change in valuation inputs or other assumptions		2,640,000			4,600,000			7,240,000
Transfer from Level 3 to Level 2		(8,580,000	)		—			(8,580,000	)
Transfer from Level 3 to Level 1		—			(14,950,000	)		(14,950,000	)
Level 3 fair value as of December 31, 2020	$	—		$	—		$	—