SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Class A Common Stock Subject to Possible Redemption

At December 31, 2021, the Class A common stock subject to redemption reflected in the balance sheets are reconciled in the following table:

Gross proceeds	$	287,500,000
Less:
Proceeds allocated to Public Warrants		(13,081,250	)
Class A common stock issuance costs		(15,632,692	)
Plus:
Accretion of carrying value to redemption value		28,713,942
Class A common stock subject to possible redemption	$	287,500,000

Calculation of Basic and Diluted Net Income (Loss) per Common Share

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

	Year Ended December 31, 2021				For the Period from November 5, 2020 (Inception) through December 31, 2020
	Class A		Class B		Class A		Class B
Basic net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$	3,723,509	$	1,101,850	$	—	$	(1,724	)
Denominator:
Basic weighted average shares outstanding		23,866,438		7,025,685		—		6,250,000
Basic net income (loss) per common share	$	0.16	$	0.16	$	—	$	(0.00	)

	Year Ended December 31, 2021				For the Period from November 5, 2020 (Inception) through December 31, 2020
	Class A		Class B		Class A		Class B
Diluted net income per common stock
Numerator:
Allocation of net income, as adjusted	$	3,723,509	$	1,121,354	$	—	$	—
Denominator:
Diluted weighted average shares outstanding		23,866,438		7,187,500		—		—
Basic net income per common share	$	0.16	$	0.16	$	—	$	—