Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Significant Accounting Policies [Abstract]

Class A Common Stock Subject to Possible Redemption

The Class A common stock subject to possible redemption reflected on the balance sheet as of December 31, 2021 is reconciled in the following table:

Gross Proceeds	$	172,500,000
Less:
Proceeds allocated to public warrants		(10,130,155	)
Class A common stock issuance costs		(9,719,194	)
Plus:
Accretion of carrying value to redemption value		19,849,349
Class A common stock subject to possible redemption	$	172,500,000

Basic and Diluted Income (Loss) per Common Stock

The Company’s statements of operations includes a presentation of income (loss) per share for common stock subject to redemption in a manner similar to the two-class method of income (loss) per share. Accordingly, basic and diluted income (loss) per common stock of Class A common stock and Class B common stock is calculated as follows:

	For the year ended December 31, 2021		For the Period From December 7, 2020 (inception) through December 31, 2020
Net income per share for Class A common stock:
Allocation of income to Class A common stock	$	3,788,379	$	—
Weighted average shares outstanding of Class A common stock		14,934,247		—
Basic and diluted net income per share, Class A common stock	$	0.25	$	—
Net income (loss) per share for Class B common stock:
Allocation of income (loss) to Class B common stock	$	1,077,819	$	567
Basic weighted average shares outstanding of Class B common stock		4,236,986		3,750,000
Basic net income (loss) per share, Class B common stock	$	0.25	$	(0.00	)
Diluted weighted average shares outstanding of Class B common stock		4,312,500		3,750,000
Diluted net income (loss) per share, Class B common stock	$	0.25	$	—