Income Taxes (Tables) - EQRx, INC. [Member]

12 Months Ended

Dec. 31, 2020

Income Taxes (Tables) [Line Items]

Schedule of no provision for income taxes

	Year Ended December 31, 2020		For the Period From August 26, 2019 (Inception) Through December 31, 2019
Profit before tax at federal statutory rate	21.0	%	21.0	%
State tax benefit, net of federal effects	5.4	%	3.4	%
Research and development credits	0.2	%	0.0	%
Change in fair value of convertible promissory notes	0.0	%	(9.6	)%
Change in valuation allowance	(26.6	)%	(14.8	)%
Effective income tax rate	0.0	%	0.0	%

Schedule of net deferred tax assets

	December 31,
	2020			2019
Deferred tax assets:
Net operating losses	$	18,643		$	875
Intangible assets		47,936			—
Operating lease liability		1,345			—
Research and development tax credits		657			—
Convertible note		397			273
Other		66			—
Accrued bonus		—			115
Total gross deferred tax assets		69,044			1,263
Valuation allowance		(67,758	)		(1,263	)
Net deferred tax assets		1,286			—
Deferred tax liabilities:
Operating lease asset		(1,286	)		—
Total deferred tax liability		(1,286	)		—
Net deferred tax asset (liability)	$	—		$	—