Roth CH Acquisition V Co. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Common Stock Subject to Possible Redemption (Details)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Common Stock Subject to Possible Redemption (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Common stock issuance costs	$ 1,625,220	$ 1,625,220
Accretion of common stock to redemption value	72,983	72,983
Common stock subject to possible redemption	116,797,983	116,797,983	$ 116,725,000
Common stock subject to redemption
Gross proceeds		115,000,000	115,000,000
Common stock issuance costs	(1,625,220)	(1,625,220)	(1,625,220)
Accretion of common stock to redemption value		72,983	3,350,220
Common stock subject to possible redemption	$ 116,797,983	$ 116,797,983	$ 116,725,000

- Definition

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. 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. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

+ References + Details