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INCOME TAX - Company's net deferred tax liability (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax asset (liability) |  |
Startup and organizational expenses | $ 148,348 |
Unrealized gain on marketable securities | (976) | $ (9,657)
Deferred tax asset (liability) | 147,372 | (9,657)
Valuation Allowance | (148,348) |
Deferred tax asset (liability), net of allowance | $ (976) | $ (9,657)

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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References No definition available. + Details
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- Definition Deferred tax liabilities unrealized gain on marketable securities. + References No definition available. + Details
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- Definition Amount of deferred tax for which it is more likely than not that a tax benefit will not be realized. + References No definition available. + Details
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- Definition Amount of startup and organizational expenses. + References No definition available. + Details
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120406818&loc=d3e31931-109318 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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