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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

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Gross proceeds from IPO

    

$

276,000,000

Less:

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Proceeds allocated to Public Warrants

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(11,408,000)

Class A common stock issuance costs

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(14,975,165)

Plus:

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Accretion of carrying value to redemption value

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26,383,165

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Class A common stock subject to possible redemption

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$

276,000,000

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

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For the period from

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November 17, 2020

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For the year ended

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(Inception) through

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December 31, 2021

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December 31, 2020

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Class A

    

Class B

    

Class A

    

Class B

Basic and diluted net income (loss) per common share

 

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Numerator:

 

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Allocation of net income (loss)

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$

6,417,873

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$

1,782,958

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$

—

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$

(3,588)

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Denominator

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Weighted-average shares outstanding

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24,499,726

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6,806,301

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—

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6,900,000

Basic and diluted net income (loss) per common share

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$

0.26

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$

0.26

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$

—

​

$

(0.00)