XML 34 R24.htm IDEA: XBRL DOCUMENT v3.21.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
3 Months Ended
Mar. 31, 2021
Mar. 04, 2021
Dec. 31, 2020
Warranty liability $ 10,620,000 $ 12,736,667  
additional paid-in capital 3,551,201 5,747,932 $ 24,281
Accumulated Deficit 1,447,838 (475,911) (770)
Cash equivalents 0   $ 0
Offering costs 16,242,984    
offering costs were related to the warrant liabilities 472,097    
Deferred tax asset 41,226    
Income tax expense $ 0    
Effective tax rate 0.00%    
Unrecognized tax benefits   0  
Unrecognized tax benefits accrued for interest and penalties   0  
Anti-dilutive securities attributable to warrants (in shares) 5,166,667    
Cash, FDIC insured amount $ 250,000    
Class A Common Stock      
Class A Common Stock Subject to Possible Redemption $ 263,215,284 $ 261,291,534  
Temporary equity, shares outstanding     0
Class A Common Stock Subject to Redemption      
Temporary equity, shares outstanding 26,321,528   0