SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)		12 Months Ended
Aug. 10, 2021	Dec. 31, 2021
Less: Common stocks issuance costs		$ 1,646,673
Proceeds allocated to Public Warrants		4,427,500
Plus: Remeasurement of carrying value to redemption value		7,799,173
Common stock subject to possible redemption		116,725,000
Initial Public Offering
Gross proceeds	$ 115,000,000
Class A Common Stock Subject to Redemption
Gross proceeds		115,000,000
Less: Common stocks issuance costs		(1,646,673)
Proceeds allocated to Public Warrants		(4,427,500)
Plus: Remeasurement of carrying value to redemption value		7,799,173
Common stock subject to possible redemption		$ 116,725,000

- Definition

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

+ References + Details