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Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

Schedule of Basic And Diluted Net Income

The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except share amounts):

		Three Months Ended March 31
		2022								2021
		Class A				Class B				Class A				Class B
Basic and diluted net income (loss) per share
Numerator:
Net income (loss)		$	939,586			$	234,896			$	(2,187,957	)		$	(1,755,417	)
Denominator:
Basic and diluted weighted average shares outstanding			31,750,000				7,937,500				9,505,556				7,626,389
Basic and diluted net income (loss) per share		$	0.03			$	0.03			$	(0.23	)		$	(0.23	)

Summary of Class A Ordinary Shares Reflected in the Condensed Balance Sheets are Reconciled

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

Gross proceeds from the Initial Public Offering		$	317,500,000
Less:
Proceeds allocated to Public Warrants			(16,748,125	)
Issuance costs allocated to Class A common stock			(17,019,720	)
Plus:
Accretion of carrying value to redemption value			33,767,845
Class A common stock subject to possible redemption		$	317,500,000

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- References

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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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