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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |  | 12 Months Ended
--- | --- | ---
Dec. 17, 2020 | Dec. 31, 2022 | Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES. |  |  |
Transaction costs | $ 15,688,848 |  |
Underwriting fees | 5,520,000 |  |
Deferred underwriting fee payable | 9,660,000 |  | $ 9,660,000
Other offering costs | 508,848 |  |
Charged to temporary equity | 15,239,420 |  |
Offering cost expense | $ 449,428 |  |
Deferred tax asset |  | $ 924,537 | 351,652
Valuation allowance |  | $ 924,537 | $ 351,652
Effective tax rate (in percent) |  | 0.30% | 0.00%
Statutory tax rate |  | 21.00% | 21.00%
Unrecognized tax benefits |  | $ 0 | $ 0
Unrecognized tax benefits accrued for interest and penalties |  | $ 0 | $ 0

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- Definition Amount of decrease in additional paid in capital (APIC) resulting from direct costs associated with issuing stock. Includes, but is not limited to, legal and accounting fees and direct costs associated with stock issues under a shelf registration. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 + Details
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