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Fair Value Measurements (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
Fair Value Disclosures [Abstract] |  |
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block] |  |
December 31, 2020 (As Restated) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Warrant liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Public Warrants |  | $ | 33,750,000 |  | $ | — |  | $ | — |  | $ | 33,750,000
Private Placement Warrants |  |  | — |  |  | — |  |  | 23,180,000 |  |  | 23,180,000
Total warrant liabilities |  | $ | 33,750,000 |  | $ | — |  | $ | 23,180,000 |  | $ | 56,930,000
September 30, 2020 (As Restated) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Warrant liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Public Warrants(1) |  | $ | 27,000,000 |  | $ | — |  | $ | — |  | $ | 27,000,000
Private Placement Warrants |  |  | — |  |  | — |  |  | 18,050,000 |  |  | 18,050,000
Total warrant liabilities |  | $ | 27,000,000 |  | $ | — |  | $ | 18,050,000 |  | $ | 45,050,000
June 30, 2020 (As Restated) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Warrant liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Public Warrants |  | $ | 14,100,000 |  | $ | — |  | $ | — |  | $ | 14,100,000
Private Placement Warrants |  |  | — |  |  | — |  |  | 8,930,000 |  |  | 8,930,000
Total warrant liabilities |  | $ | 14,100,000 |  | $ | — |  | $ | 8,930,000 |  | $ | 23,030,000
May 8, 2020 (As Restated) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Warrant liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Public Warrants |  | $ | — |  | $ | — |  | $ | 14,700,000 |  | $ | 14,700,000
Private Placement Warrants |  |  | — |  |  | — |  |  | 9,500,000 |  |  | 9,500,000
Total warrant liabilities |  | $ | — |  | $ | — |  | $ | 24,200,000 |  | $ | 24,200,000
Fair Value, Concentration of Risk [Table Text Block] |
|  | As of March 31, 2021 |  | As of December 31, 2020
Exercise price |  | $ | 11.50 |  |  | $ | 11.50 |
Stock price |  | $ | 9.93 |  |  | $ | 10.76 |
Volatility |  |  | 15.5 | % |  |  | 30.5 | %
Term |  |  | 5.25 |  |  |  | 5.25 |
Risk-free rate |  |  | 0.98 | % |  |  | 0.40 | %
Dividend yield |  |  | 0.0 | % |  |  | 0.0 | %
|  | As of May 8, 2020 (As Restated) |  | As of June 30, 2020 (As Restated) |  | As of September 30, 2020 (As Restated) |  | As of December 31, 2020 (As Restated)
Exercise price |  | $ | 11.50 |  |  | $ | 11.50 |  |  | $ | 11.50 |  |  | $ | 11.50 |
IPO price |  |  | 10.00 |  |  |  | 10.00 |  |  |  | 10.00 |  |  |  | 10.00 |
Implied stock price range (or underlying asset price at December 31, 2020) |  |  | 9.51 |  |  |  | 9.70 |  |  |  | 10.20 |  |  |  | 10.76 |
Volatility |  |  | 18.7 | % |  |  | 17.45 | % |  |  | 26.95 | % |  |  | 30.5 | %
Term |  |  | 5.91 |  |  |  | 5.75 |  |  |  | 5.50 |  |  |  | 5.25 |
Risk-free rate |  |  | 0.44 | % |  |  | 37.00 | % |  |  | 33.00 | % |  |  | 0.40 | %
Dividend yield |  |  | 0.0 | % |  |  | 0.0 | % |  |  | 0.0 | % |  |  | 0.0 | %
Schedule of Changes in Fair Value of Plan Assets [Table Text Block] |
|  | Private Placement |  | Public |  | Warrant Liabilities
Fair value, December 31, 2020 |  | $ | 23,180,000 |  |  | $ | 33,750,000 |  |  | $ | 56,930,000 |
Recognized income on change in fair value |  |  | (14,630,000 | ) |  |  | (20,250,000 | ) |  |  | (34,880,000 | )
Fair value, March 31, 2021 |  | $ | 8,550,000 |  |  | $ | 13,500,000 |  |  | $ | 22,050,000 |
|  | Private Placement |  | Public |  | Total Warrant Liabilities
Initial measurement on May 8, 2020 (As Restated) |  | $ | 9,500,000 |  |  | $ | 14,700,000 |  |  | $ | 24,200,000 |
Change in fair value of warrant liability |  |  | (570,000 | ) |  |  | (600,000 | ) |  |  | (1,170,000 | )
Fair value, June 30, 2020 (As Restated) |  | $ | 8,930,000 |  |  | $ | 14,100,000 |  |  | $ | 23,030,000 |
Change in fair value of warrant liability |  |  | 9,120,000 |  |  |  | 12,900,000 |  |  |  | 22,020,000 |
Fair value, September 30, 2020 (As Restated) |  | $ | 18,050,000 |  |  | $ | 27,000,000 |  |  | $ | 45,050,000 |
Change in fair value of warrant liability |  |  | 5,130,000 |  |  |  | 6,750,000 |  |  |  | 11,880,000 |
Fair value, December 31, 2020 (As Restated) |  | $ | 23,180,000 |  |  | $ | 33,750,000 |  |  | $ | 56,930,000 |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Warrant liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Public Warrants |  | $ | 13,500,000 |  | $ | — |  | $ | — |  | $ | 13,500,000
Private Placement Warrants |  |  | — |  |  | — |  |  | 8,550,000 |  |  | 8,550,000
Total warrant liabilities |  | $ | 13,500,000 |  | $ | — |  | $ | 8,550,000 |  | $ | 22,050,000

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + 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 http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=123874694&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets, 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). + 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 http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of all significant concentrations of risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. The disclosure concerning concentrations of risk may consist of the following information: (1) for concentrations of credit risk disclosure may include: (a) information about the (shared) activity, region, or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity, (c) the policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the policy of entering into master netting arrangements to mitigate the credit risk of financial instruments, information about the arrangements for which the entity is a party, and a brief description of the terms of those arrangements, including the extent to which they would reduce the entity's maximum amount of loss due to credit risk and (2) for disclosure of quantitative information about the market risks of financial instruments that is consistent with the way the company manages or adjusts those risks, disclosure may include: (a) more details about current positions and perhaps activity during the period, (b) the hypothetical effects on comprehensive income (or net assets), or annual income, of several possible changes in market prices, (c) a gap analysis of interest rate re-pricing or maturity dates, (d) the duration of the financial instruments, (e) the entity's value at risk from derivatives and from other positions at the end of the reporting period and the average value at risk during the year, or (f) other ways of reporting quantitative information as internally developed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13572-108611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13587-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611 + Details
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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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