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FAIR VALUE MEASUREMENTS (Tables) | 11 Months Ended
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Dec. 31, 2020
FAIR VALUE MEASUREMENTS |
Schedule of gross holding gains and fair value of held-to-maturity securities | The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:
|  |  |  | Amortized |  | Gross Holding |  |  |
Held-To-Maturity |  | Level |  | Cost |  | Gain |  | Fair Value
U.S. Treasury Securities (Matured on 1/19/2021) |  | 1 |  | $ | 414,279,198 |  | $ | 7,516 |  | $ | 414,286,714
Schedule of company's assets that are measured at fair value on a recurring basis |
|  |  |  | December 31,
Description |  | Level |  | 2020
Assets: |  |  |  |  |
Investments held in Trust Account–U.S. Treasury Securities Money Market Fund |  | 1 |  | $ | 54,000
Liabilities: |  |  |  |  |
Public Warrants |  | 1 |  |  | 90,942,000
Private Placement Warrants |  | 2 |  | $ | 45,163,464
Schedule of Fair value liabilities measured on recurring basis unobservable input reconciliation |
Level 3 roll-forward |  |  |  |
Warrant Liabilities at February 4, 2020 (inception) |  | $ | — |
Issuance of Public and Private Warrants |  |  | 7,641,733 |
Change in fair value of warrant liabilities |  |  | 12,392,000 |
Transfer to Level 1 |  |  | (13,386,000) |
Transfer to Level 2 |  |  | (6,647,733) |
Level 3 amounts at December 31, 2020 |  | $ | — |

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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=117815213&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=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + 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 (c) -URI http://asc.fasb.org/extlink&oid=117815213&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=117815213&loc=d3e19279-110258 + Details
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- Definition Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=121645371&loc=SL120269825-111563 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=121645371&loc=SL120269820-111563 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27232-111563 + Details
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