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FAIR VALUE MEASUREMENTS (FY) (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
FAIR VALUE MEASUREMENTS [Abstract] |  |
Gross Holding Gains and Fair Value of Held-to-Maturity Securities |  | The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:
Held-To-Maturity |  | Level |  |  | Amortized Cost |  |  | Gross Holding Loss |  |  | Fair Value |
December 31, 2020 U.S. Treasury Securities (Mature on 3/18/2021) |  |  | 1 |  |  | $ | 230,052,496 |  |  | $ | 4,291 |  |  | $ | 230,056,787 |
Assets and Liabilities Measured at Fair Value on Recurring Basis | The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2021 and December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The fair value of held-to-maturity securities and warrant liabilities at March 31, 2021 and December 31, 2020 are as follows:
Description |  | March 31, 2021 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and marketable securities held in Trust Account (a) |  | $ | 230,090,636 |  |  | $ | - |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant Liability – Public Warrants |  | $ | 11,730,000 |  |  | $ | 11,730,000 |  |  | $ | — |  |  | $ | — |
Warrant Liability – Private Placement Warrants |  | $ | 6,732,000 |  |  | $ | — |  |  | $ | 6,732,000 |  |  | $ | — |
Description |  | December 31, 2020 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and marketable securities held in Trust Account (a) |  | $ | 230,053,249 |  |  | $ | 230,053,249 |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant Liability – Public Warrants |  | $ | 14,950,000 |  |  | $ | 14,950,000 |  |  | $ | — |  |  | $ | — |
Warrant Liability – Private Placement Warrants |  | $ | 8,580,000 |  |  | $ | — |  |  | $ | 8,580,000 |  |  | $ | — |
(a) | In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the accompany financial statements.
| The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:
Description |  | December 31, 2020 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and marketable securities held in Trust Account |  | $ | 230,053,249 |  |  | $ | 230,053,249 |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant Liability – Public Warrants |  | $ | 14,950,000 |  |  | $ | 14,950,000 |  |  | $ | — |  |  | $ | — |
Warrant Liability – Private Placement Warrants |  | $ | 8,580,000 |  |  | $ | — |  |  | $ | 8,580,000 |  |  | $ | — |
Level 3 Fair Value Measurements |  | The following table provides quantitative information regarding Level 3 fair value measurements:
|  | At September 17, 2020 (Initial Measurement) |
Unit price |  | $ | 10.00 |
Strike price |  | $ | 11.50 |
Term (in years) |  |  | 1.0 |
Volatility |  |  | 16.0 |
Risk-free rate |  |  | 0.38 |
Dividend yield |  |  | 0.0 |
Fair value of warrants |  | $ | 0.90 |
Change in Level 3 Fair Value of Warrant Liabilities |  | The following table presents the changes in the Level 3 fair value of warrant liabilities:
|  | Private Placement |  |  | Public |  |  | Warrant Liabilities |
Fair value as of June 23, 2020 |  | $ | — |  |  | $ | — |  |  | $ | — |
Initial measurement on September 17, 2020 |  |  | 5,940,000 |  |  |  | 10,350,000 |  |  |  | 16,290,000 |
Change in fair value of warrant liabilities |  |  | 2,640,000 |  |  |  | 4,600,000 |  |  |  | 7,240,000 |
Transfer from Level 3 to Level 2 |  |  | (8,580,000 | ) |  |  | — |  |  |  | (8,580,000 | )
Transfer from Level 3 to Level 1 |  |  | — |  |  |  | (14,950,000 | ) |  |  | (14,950,000 | )
Level 3 fair value as of December 31, 2020 |  | $ | — |  |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + 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 (bbb) -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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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, 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://www.xbrl.org/2003/role/disclosureRef -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://www.xbrl.org/2003/role/disclosureRef -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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