SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - OLD PlayStudios, Inc.

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

Schedule of estimated useful lives for each major class of property and equipment

	Estimated Useful Life
Computer equipment	3 years
Purchased software	3 years
Furniture and fixtures	7 years
Leasehold improvements	Lesser of 10 years or remaining lease term

	Estimated Useful Life
Computer equipment	3 years
Purchased software	3 years
Furniture and fixtures	7 years
Leasehold improvements	Lesser of 10 years or remaining lease term

Schedule of estimated useful lives of intangible assets

	Estimated Useful Life
Licenses	3-5 years
Trade names	5 years

	Estimated Useful  Life
Licenses	3‑5 years
Trade names	5 years