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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) | 4 Months Ended
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Dec. 31, 2020 USD ($) $ / shares shares
Temporary equity, shares outstanding | shares | 18,582,720
Unrecognized tax benefits | $ 0
Unrecognized tax benefits accrued for interest and penalties | 0
Federal depository insurance coverage | 250,000
Cash and cash equivalents | 1,906,348
Cash and cash equivalents including short term investments | 1,659,434
Initial Public Offering |
Offering costs | $ 749,253
Number of warrants issued | shares | 11,500,000
Private Placement Warrants |
Number of warrants issued | shares | 8,900,000
Class A Common Stock |
Temporary equity, shares outstanding | shares | 18,582,720
Common shares, par value, (per share) | $ / shares | $ 0.0001
Class A, subject to possible redemption |
Temporary equity, shares outstanding | shares | 18,582,720
Class B Common Stock |
Common shares, par value, (per share) | $ / shares | $ 0.0001

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3044-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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