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FAIR VALUE MEASUREMENTS (Tables)

11 Months Ended

Dec. 31, 2020

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]

Summary of gross holding losses and fair value of held-to-maturity securities

​

​	​	​	​	​	​	​	​
December 31, 2020		Asset		Level		Fair Value
​		Cash		1	​	$	517,500,000

Summary of fair value hierarchy for liabilities measured at fair value on a recurring basis

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Level 1

Level 2

Level 3

Total

Warrant liabilities:

​

​

​

​

Public Warrants

​

$

35,880,000

$

—

$

—

​

$

35,880,000

Private Warrants

​

—

—

17,125,335

​

17,125,335

Total Warrants Liabilities

​

$

35,880,000

$

—

​

$

17,125,335

​

$

53,005,335

​

​

​

​

​

​

​

​

​

​

​

​

​

FPA Liability

​

—

​

—

​

10,654,540

​

10,654,540

Private Placement Warrants

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]

Summary of the changes in the fair value of the liabilities, a Level 3 liability, measured on a recurring basis.

​

​	​	​	​
​		Private Placement
​	​	Warrant Liability
Fair value, June 19, 2020	​	$	11,526,668
Loss on change in fair value (1)	​		5,596,667
Fair value, December 31, 2020	​	$	17,125,335

​

(1)Represents the non-cash loss on change in valuation of the Private Placement Warrants and is included in Loss on change in fair value of warrant liability on the statement of operations.

FPA liability

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]

Summary of the changes in the fair value of the liabilities, a Level 3 liability, measured on a recurring basis.

​

​	​	​	​
​		FPA
​	​	Liability
Fair value, June 19, 2020	​	$	255,538
Recognized loss on change in fair value (1)	​		10,399,002
Fair value, December 31, 2020	​	$	10,654,540

​

(1)Represents the non-cash loss on change in valuation of the FPA liability and is included in Recognized loss on change in fair value of FPA liability on the statement of operations.

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- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
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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
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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

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