XML 116 R23.htm IDEA: XBRL DOCUMENT v3.23.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
11 Months Ended 12 Months Ended
Nov. 05, 2021
May 11, 2021
Dec. 31, 2021
Dec. 31, 2022
Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Cash     $ 453,151 $ 30,870 $ 453,151
Cash equivalents     0 0 0
Payments for investment of cash in trust account $ 117,300,000 $ 117,300,000 117,300,000 $ 2,545,838  
Price per unit $ 10.00 $ 10.00      
Warrant exercisable       12,085,275  
Unrecognized tax benefits     0 $ 0 0
Unrecognized tax benefits accrued for interest and penalties     $ 0 0 0
Formation and operating costs          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Stock-based compensation expense       $ 2,825,960  
Founder Shares | ARC | Introducing Advisor Agreement          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Stock-based compensation expense         $ 0
Class A Common Stock subject to possible redemption          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Common Stock, subject to possible redemption     11,500,000 2,731,544 11,500,000
Class B Common Stock | ARC | Second Amendment to the Introducing Advisor Agreement          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Number of shares granted       1,378,517  
Class B Common Stock | Founder Shares | ARC | Second Amendment to the Introducing Advisor Agreement          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Number of shares granted       1,378,517  
Fair value per share       $ 2.05