SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2021

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):

	Three Months Ended June 30, 2021			Six Months Ended June 30, 2021
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	5,738		$	43,125
Less: Income and franchise tax		(5,738	)		(43,125	)
Redeemable Net Earnings	$	—		$	—
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		23,000,000			23,000,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	$	0.00		$	0.00
Non-Redeemable Class B Common Stock
Numerator: Net Income (loss) minus Redeemable Net Earnings
Net Income (Loss)	$	(8,594,791	)	$	(7,077,653	)
Redeemable Net Earnings		—			—
Non-Redeemable Net Earnings	$	(8,594,791	)	$	(7,077,653	)
Denominator: Weighted Average Non-Redeemable Class B Common Stock
Non-Redeemable Class B Common Stock, Basic and Diluted		5,750,000			5,750,000
Income (Loss)/Basic and Diluted Non-Redeemable Class B Common Stock	$	(1.49	)	$	(1.23	)

The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):

	For the Period From June 23, 2020 (inception) Through December 31, 2020
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	53,249
Less: Company’s portion available to pay taxes		(53,249	)
Net Earnings	$	—
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		23,000,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	$	—
Non-Redeemable Class B Common Stock
Numerator: Net Income (Loss) minus Redeemable Net Earnings
Net Income (Loss)	$	(8,247,187	)
Redeemable Net Earnings		—
Non-Redeemable Net Loss	$	(8,247,187	)
Denominator: Weighted Average Non-Redeemable Class B Common Stock
Non-Redeemable Class B Common Stock, Basic and Diluted		5,435,083
Loss/Basic and Diluted Non-Redeemable Class B Common Stock	$	(1.51	)