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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Summary of reconciliation of common stock

Gross proceeds from IPO

    

$

276,000,000

Less:

 

  

Proceeds allocated to Public Warrants

 

(11,408,000)

Class A common stock issuance costs

 

(14,975,165)

Plus:

 

  

Accretion of carrying value to redemption value

 

26,383,165

Class A common stock subject to possible redemption

$

276,000,000

Schedule of reconciliation of the net income per share of common stock

    

    

 

    

For the period from

November 17, 2020

For the year ended

(Inception) through

December 31, 2021

December 31, 2020

Class A

    

Class B

    

Class A

    

Class B

Basic and diluted net income (loss) per common share

 

  

 

  

 

  

 

  

Numerator:

 

  

 

  

 

  

 

  

Allocation of net income (loss)

$

6,417,873

$

1,782,958

$

$

(3,588)

Denominator

 

  

 

  

 

  

 

  

Weighted-average shares outstanding

 

24,499,726

 

6,806,301

 

 

6,900,000

Basic and diluted net income (loss) per common share

$

0.26

$

0.26

$

$

(0.00)