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INCOME TAXES - Federal Income Tax Rate (Details)
12 Months Ended 13 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2021
INCOME TAXES      
Statutory federal income tax rate 21.00% 21.00%  
State taxes, net of federal tax benefit 5.50% 0.00%  
State tax credit (0.20%) 0.00%  
Deferred tax liability change in rate (1.40%) 0.00%  
Business combination expense 0.70% 0.00%  
Penalties and interest 0.10% 0.00%  
Offering costs 0.00% 1.70%  
Change in fair value of warrant liability (24.50%) (27.40%)  
Reduction in deferred underwriting fee (0.60%) 0.00%  
Valuation allowance 11.60% 4.70%  
Income tax provision 12.20% 0.00% 0.00%