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NET LOSS PER SHARE (AS RESTATED) (Tables) | 9 Months Ended
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Sep. 30, 2022
Earnings Per Share [Abstract] |
Computation of Basic and Diluted Net Loss Per Share | The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2022 As Restated |  | 2021 |  | 2022 As Restated |  | 2021
Numerator: |  |  |  |  |  |  |
Net loss attributable to Wheels Up Experience Inc. - basic and diluted | $ | (148,838) |  |  | $ | (58,485) |  |  | $ | (330,250) |  |  | $ | (114,050) |
Denominator: |  |  |  |  |  |  |
Weighted-average shares of Class A common stock outstanding - basic and diluted | 244,351 |  |  | 235,341 |  |  | 244,348 |  |  | 191,057 |
Basic and diluted net loss per share of Class A common stock | $ | (0.61) |  |  | $ | (0.25) |  |  | $ | (1.35) |  |  | $ | (0.60) |
Schedule of Anti-dilutive Securities | The following securities were not included in the computation of diluted shares outstanding, because the effect would be anti-dilutive, and issuance of such shares is contingent upon the satisfaction of certain conditions which were not satisfied by the end of the period:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Warrants | 12,521,494 |  |  | 10,870,308 |  |  | 12,521,494 |  |  | 3,623,436 |
Earnout Shares | 9,000,000 |  |  | 7,813,187 |  |  | 9,000,000 |  |  | 2,604,396 |
RSUs(1) | 24,327,885 |  |  | 836,499 |  |  | 24,327,885 |  |  | 279,858 |
Stock options | 14,150,655 |  |  | 16,879,379 |  |  | 14,150,655 |  |  | 16,463,474 |
Total anti-dilutive securities | 60,000,034 |  |  | 36,399,373 |  |  | 60,000,034 |  |  | 22,971,164 |
(1) Includes RSUs, PSUs and CEO Market-Based RSUs outstanding as of September 30, 2022.

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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