Revenue Recognition (Tables) - Rigetti Holdings [Member]

9 Months Ended

12 Months Ended

Oct. 31, 2021

Jan. 31, 2021

Disaggregation of revenue

The following tables depict the disaggregation of revenue according to the type of good or service and timing of transfer of goods or services:

	Nine Months Ended October 31,
Type of Goods or Service	2021		2020
Development contracts and other services	$	5,029,105	$	2,534,915
QCaaS		1,910,876		1,589,248
	$	6,939,981	$	4,124,163
Timing of Revenue Recognition
Revenue recognized at a point in time	$	—	$	—
Revenue recognized over time		6,939,981		4,124,163
	$	6,939,981	$	4,124,163

Schedule of condensed consolidated balance sheet line items that reflect accounts receivable, contract assets and liabilities

Selected condensed consolidated balance sheet line items that reflect accounts receivable, contract assets and liabilities as of October 31, 2021 and January 31, 2021 were as follows:

	October 31, 2021			January 31, 2021
Trade receivables, net	$	1,274,181		$	327,301
Unbilled receivables	$	195,376		$	152,073
Deferred revenue—current	$	(630,993	)	$	(491,827	)

Selected consolidated balance sheet line items that reflect accounts receivable, contract assets and liabilities as of January 31, 2021 and 2020 were as follows:

	2021			2020
Trade receivables, net	$	327,301		$	165,225
Unbilled receivables	$	152,073		$	23,750
Deferred revenue - current	$	(491,827	)	$	(1,850,482	)
Deferred revenue - non-current	$	—		$	(301,201	)

Schedule of Changes in deferred revenue from contracts with customers were as follows

Changes in deferred revenue from contracts with customers were as follows:

	Nine Months Ended October 31, 2021
Balance at beginning of period	$	(491,827	)
Deferral of revenue		(5,488,426	)
Recognition of deferred revenue		5,349,260
Balance at end of period	$	(630,993	)

Changes in deferred revenue from contracts with customers were as follows:

	Year Ended January 31,
	2021			2020
Balance at beginning of period	$	(2,151,683	)	$	(339,536	)
Deferral of revenue		(364,545	)		(2,062,773	)
Recognition of deferred revenue		2,024,401			250,626
Balance at end of period	$	(491,827	)	$	(2,151,683	)

Based On The Timing Of Transfer Of Goods And Services [Member]

Disaggregation of revenue

The following tables depict the disaggregation of revenue according to the type of good or service and timing of transfer of goods or services:

	Year Ended January 31,
Type of Goods or Service	2021		2020
Development contracts and other services	$	2,919,507	$	479,653
QCaaS		2,380,091		208,329
Quantum computing components		243,000		47,500
	$	5,542,598	$	735,482
Timing of Revenue Recognition
Revenue recognized at a point in time	$	243,000	$	47,500
Revenue recognized over time		5,299,598		687,982
	$	5,542,598	$	735,482