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FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2021

Subsidiary, Sale of Stock [Line Items]

Schedule of Company's liabilities that are measured at fair value on a recurring basis

The following table presents the Company’s fair value hierarchy for liabilities measured at fair value on a recurring basis as of September 30, 2021.

​	​	​	​	​	​	​	​	​	​	​	​	​
​		Level 1			Level 2			Level 3			Total
Warrant liabilities:
Public Warrants		$	25,012,500		$	—		$	—		$	25,012,500
Private Warrants	​	​	—	​	​	—	​	​	11,938,334	​	​	11,938,334
Total Warrants Liabilities		$	25,012,500		$	—		$	11,938,334		$	36,950,834

​

The following table presents the Company’s fair value hierarchy for liabilities measured at fair value on a recurring basis as of December 31, 2020.

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

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

​

​

​

​

​

​

​

​

​

​

​

​

​

Grand Total

​

$

35,880,000

​

$

—

​

$

27,779,875

​

$

63,659,875

Private Placement Warrant

Subsidiary, Sale of Stock [Line Items]

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

The following table presents a summary of the changes in the fair value of the Private Placement Warrants, a Level 3 liability, measured on a recurring basis.

​	​	​	​
​		Private Placement Warrant Liability
Fair value, December 31, 2020	​	$	17,125,335
Change in fair value	​		(4,775,334)
Fair value, March 31, 2021	​	​	12,350,001
Change in fair value	​		1,811,333
Fair value, June 30, 2021	​	​	14,161,334
Change in fair value	​	​	(2,223,000)
Fair value, September 30, 2021	​	$	11,938,334

FPA Liability

Subsidiary, Sale of Stock [Line Items]

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

The following table presents a summary of the changes in the fair value of the FPA liability, a Level 3 liability, measured on a recurring basis.

​	​	​	​
​	​	FPA
​		Liability
Fair value, December 31, 2020	​	$	10,654,540
Change in fair value	​		(7,494,372)
Fair value, March 31, 2021	​	​	3,160,168
Change in fair value	​		(3,160,168)
Fair value, June 30, 2021	​	$	—

X

- 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

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 (b)
-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 2
-Subparagraph (a)
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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

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- Definition

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