SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

4 Months Ended

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of basic and diluted net income (loss) per common share

	FOR THE PERIOD FROM
	AUGUST 20, 2020 THROUGH
	DECEMBER 31, 2020
Redemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	1,973
Income and Franchise Tax		—
Net Earnings	$	1,973
Denominator: Weighted Average Redeemable lass A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		23,000,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	$	(0.00)
Non-Redeemable Class B Common Stock
Numerator: Net Loss minus Redeemable Net Earnings
Net Loss	$	(112,171)
Redeemable Net Earnings		1,973
Non-Redeemable Net Loss	$	(110,198)
Denominator: Weighted Average Non-Redeemable Class B Common Stock
Non-Redeemable Class B Common Stock, Basic and Diluted		5,750,000
Loss/Basic and Diluted Non-Redeemable Class B Common Stock	$	(0.02)