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Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

Schedule of Class A Common Stock Reflected on the Balance Sheet are Reconciled

As of March 31, 2022 and December 31, 2021, the Class A common stock reflected on the condensed balance sheets are reconciled in the following table: 

Gross proceeds from IPO		$	225,000,000
Less:
Proceeds allocated to Public Warrants			(6,768,825	)
Over-allotment liability			(228,557	)
Class A common stock issuance costs			(12,609,646	)
Plus:
Accretion of carrying value to redemption value			19,615,621
Class A common stock subject to possible redemption as of December 31, 2021		$	225,008,593
Accretion of carrying value to redemption value			22,658
Class A common stock subject to possible redemption as of March 31, 2022		$	225,031,251

Schedule of Basic and Diluted Net Income (loss) Per Share of Ordinary Share

The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of common stock:

		For the Three Months Ended March 31, 2022								For the Period from January 28, 2021 (Inception) Through March 31, 2021
		Class A				Class B				Class A				Class B
Basic and diluted net income (loss) per share:
Numerator:
Allocation of net income (loss)		$	3,432,158			$	858,039			$	—			$	(776	)
Denominator:
Weighted-average shares outstanding			22,500,000				5,625,000				—				5,625,000
Basic and diluted net income (loss) per share		$	0.15			$	0.15			$	—			$	(0.00	)

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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 http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (27)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764

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