v3.22.1

Significant Accounting Policies (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Jul. 14, 2021	Mar. 31, 2021
Cash equivalents	$ 0	$ 0
Cash	20,663	192,027
Marketable securities held in Trust Account	255,454,933	255,434,087
Unrecognized tax benefits	0	0
Unrecognized tax benefits accrued for interest and penalties	0	0
Concentration of credit risk amount	$ 250,000
Offering costs			$ 3,359,202
Underwriting fee			1,000,000
Deferred underwriting fees			1,750,000
Other offering costs			609,202
Class A common stock subject to possible redemption, outstanding (in shares)	28,750,000
Level 1
Marketable securities held in Trust Account	$ 255,454,933	$ 255,434,087
Over-allotment
Offering costs			3,657,600
Underwriting fee			1,108,507
Deferred underwriting fees			1,939,888
Other offering costs			$ 609,205
Class A ordinary shares subject to possible redemption.
Class A common stock subject to possible redemption, outstanding (in shares)	25,542,537	25,542,537		25,542,537

The carrying value as of balance sheet date of underwriting fees payable or deferred, classified as noncurrent.

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The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.

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The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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Amount of unrecognized tax benefits.

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Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

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Gobi Acquisition Corp. 10-Q