Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Taxes (Tables) [Line Items]

Schedule of deferred tax asset

	As of December 31,
	2021			2020
Deferred tax assets:
Accrued liabilities and other	$	8,663		$	—
Net operating loss carryforward		228,347			304
Total deferred tax assets		237,010			304
Valuation allowance		(237,010	)		(304	)
Net deferred tax asset	$	—		$	—

Schedule of the income tax provision

	Year Ended December 31, 2021			For the period from June 19, 2020 (Inception) through December 31, 2020
Current:
Federal	$	228,347		$	304
Deferred:
Federal		8,663			—
Total benefit		237,010			304
Valuation allowance		(237,010	)		(304	)
Total provision for income taxes	$	—		$	—

Schedule of reconciliation of the Company’s effective income tax rate

	Year Ended December 31, 2021		from June 19, 2020 (Inception) through December 31, 2020
Benefit for income taxes at federal statutory rate	21.0	%	21.0	%
Offering costs associated with warrants recorded as a liability	(0.4	%)	—
Transaction costs not tax deductible	(7.0	%)	—
Change in fair value of warrants	(10.2	%)
Valuation allowance	(3.4	%)	(21.0	%)
Effective income tax rate	0.0	%	0.0	%

FaZe Clan Inc. [Member]

Income Taxes (Tables) [Line Items]

Schedule of deferred tax asset

	(in thousands) Years Ended December 31,
	2021			2020
Deferred income tax assets:
Accrual to cash	$	—		$	3,971
Accrued bonus		3,156			189
Stock-based compensation		1,068			748
Deferred rent		2			22
Deferred revenue		2,211			311
Bad debt expense		121			100
Contributions		19			18
Depreciation		85			34
163(j) interest limitation		1,148			—
Warrants		47			—
Net operating losses		20,840			14,291
Total deferred income tax assets		28,697			19,684
Less: valuation allowance		(28,697	)		(18,570	)
Deferred income tax liabilities:
Amortization		—			(30	)
Depreciation		—			—
Accrual to cash		—			(1,084	)
Total deferred income tax liabilities		—			(1,114	)
Total deferred tax assets, net	$	—		$	—

Schedule of reconciliation of the Company’s effective income tax rate

	(in thousands) Years Ended December 31,
	2021					2020
U.S. federal statutory income tax rate	$	(7,742	)	21.0	%	$	(6,043	)	21.0	%
State taxes, net of federal benefit		(2,542	)	6.9	%		(2,001	)	7.0	%
Non-deductible interest expense		—		0.0	%		—		0.0	%
Other non-deductible items		156		-0.4	%		35		-0.1	%
Valuation allowance		10,128		-27.5	%		8,009		-27.9	%
Income tax expense	$	—		0.0	%	$	—		0.0	%