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Basis of presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2022

Dec. 31, 2021

Summary of fair value liabilities measured on recurring basis

The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of September 30, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value (in thousands):

Description		Level				September 30, 2022
Liabilities:
Warrant Liabilities – Public Warrants			1			$	3,018
Warrant Liabilities – Private Placement Warrants			2			$	2,480

D-Wave Systems Inc. [Member]

Summary of cash and cash equivalents

The following table provides a reconciliation of cash and cash equivalents on the consolidated balance sheets to the totals presented on the consolidated statement of cash flows (in thousands):

		December 31,
		2021				2020
Cash		$	9,483			$	10,272
Cash equivalents - commercial papers			—				11,063
Total cash and cash equivalents on the consolidated statements of cash flows		$	9,483			$	21,335

Schedule of estimated useful lives of its property and equipment

The Company’s estimated useful lives of its property and equipment are as follows:

		Estimated Useful Lives
Quantum computer systems		5 years
Lab equipment		5 years
Computer equipment		3 years
Furniture and fixtures		5 years
Leasehold improvements		Shorter of expected lease term or estimated useful life

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Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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Tabular disclosure of the components of cash and cash equivalents.

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