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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) | 9 Months Ended | 10 Months Ended
--- | --- | ---
Sep. 30, 2022 | Dec. 31, 2021
Cash equivalents | $ 0 | $ 0
Investments held in Trust Account | 147,232,177 | 146,629,787
Deferred offering cost | 567,396 | 567,396
Aggregate underwriting discount | 2,875,000 | 2,875,000
Deferred underwriting fees | 5,031,250 | 5,031,250
Class A ordinary stock subject to possible redemption | 144,357,177 | 143,750,000
Unrecognized tax benefits | 0 | 0
Unrecognized tax benefits accrued for interest and penalties | $ 0 | 0
Federal depository insurance coverage |  | $ 250,000

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