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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Class A Common Stock Subject to Possible Redemption

At December 31, 2021 and 2020, the Class A common stock subject to redemption reflected in the consolidated balance sheets are reconciled in the following table:

Gross proceeds
 
$
230,000,000
 
Less:
       
Proceeds allocated to Public Warrants
 
$
(13,225,000
)
Class A common stock issuance costs
 
$
(12,292,456
)
Plus:
       
Accretion of carrying value to redemption value
 
$
25,517,456
 
Class A common stock subject to possible redemption
 
$
230,000,000
 
Basic and diluted net income (loss) per common stock
   
Year Ended
December 31, 2021
   
Year Ended
December 31, 2020
 
   
Class A
   
Class B
   
Class A
   
Class B
 
Basic and diluted net income (loss) per common stock
                       
Numerator:
                       
Allocation of net income (loss), as adjusted
 
$
2,579,487
   
$
627,148
   
$
(1,295,774
)
 
$
(765,995
)
Denominator:
                               
Basic and diluted weighted average shares outstanding
   
23,650,000
     
5,750,000
     
8,674,180
     
5,127,732
 
                                 
Basic and diluted net income (loss) per common stock
 
$
0.11
   
$
0.11
   
$
(0.15
)
 
$
(0.15
)