Spruce Power Holding (SPRU) S-1 14 Jan 21 IPO registration Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2020
Document Information [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	XL Fleet Corp.
Entity Central Index Key	0001772720
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEET - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 535,515	$ 624,943
Prepaid income taxes	100,108	43,841
Prepaid expenses and other current assets	38,273	72,733
Total Current Assets	673,896	741,517
Marketable securities held in Trust Account	232,286,222	231,919,897
TOTAL ASSETS	232,960,118	232,661,414
Current liabilities
Accounts payable and accrued expenses	1,922,060	204,393
Accrued offering costs	10,000	10,000
Total Current liabilities	1,932,060	214,393
Deferred tax liability	0	1,707
Deferred underwriting fee	8,050,000	8,050,000
Total Liabilities	9,982,060	8,266,100
Commitments
Common stock subject to possible redemption 21,582,057 and 21,768,560 shares at redemption value at September 30, 2020 and December 31, 2019, respectively	217,978,057	219,395,310
Stockholders' Equity
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Additional paid-in capital	5,210,522	3,793,288
Accumulated deficit	(211,238)	1,206,018
Total Stockholders' Equity	5,000,001	5,000,004
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	232,960,118	232,661,414
Class A Common stock
Stockholders' Equity
Common stock value	142	123
Class B Common Stock
Stockholders' Equity
Common stock value	575	575
XL Hybrids Inc [Member]
Current Assets
Cash and cash equivalents	1,583,000	3,386,000	$ 5,681,000
Restricted cash	150,000	150,000	226,000
Accounts receivable, net	6,399,000	1,159,000	3,791,000
Inventory, net	4,553,000	2,240,000	2,455,000
Prepaid expenses and other current assets	145,000	146,000	406,000
Total Current Assets	12,830,000	7,081,000	12,559,000
Property and equipment, net	678,000	840,000	670,000
Intangible assets, net	659,000	809,000
Goodwill	489,000	489,000
Other assets	182,000	30,000	313,000
TOTAL ASSETS	14,838,000	9,249,000	13,542,000
Current liabilities
Revolving line of credit	1,854,000		2,587,000
Current portion of long-term debt, net of debt discount and issuance costs	2,801,000	1,435,000	277,000
Subordinated convertible promissory notes	19,219,000	9,102,000
Convertible debt derivative liability	5,914,000	1,349,000
Accounts payable	3,965,000	549,000	1,638,000
Accrued expenses and other current liabilities	6,721,000	3,054,000	2,850,000
Total Current liabilities	40,474,000	15,489,000	7,352,000
Long-term debt, net of current portion and debt discount and issuance costs	1,128,000	1,849,000	1,025,000
Deferred revenue	133,000	133,000	20,000
Contingent consideration	866,000	1,101,000
New market tax credit obligation	4,396,000	4,377,000	4,299,000
Total Liabilities	46,997,000	22,949,000	12,696,000
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	51,889,000	51,005,000	51,005,000
Commitments
Stockholders' Equity
Common stock value	1,000	1,000	1,000
Additional paid-in capital	3,573,000	2,889,000	2,524,000
Accumulated deficit	(87,622,000)	(67,595,000)	(52,684,000)
Total Stockholders' Equity	(84,048,000)	(64,705,000)	(50,159,000)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	14,838,000	9,249,000	13,542,000
XL Hybrids Inc [Member] | Series D-1 Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	24,388,000	24,388,000	24,388,000
XL Hybrids Inc [Member] | Series D-2 Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	740,000	740,000	740,000
XL Hybrids Inc [Member] | Series D-3 Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	103,000	103,000	103,000
XL Hybrids Inc [Member] | Series D-4 Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	2,233,000	2,233,000	2,233,000
XL Hybrids Inc [Member] | Series C Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	13,904,000	13,054,000	13,054,000
XL Hybrids Inc [Member] | Series B Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	5,956,000	5,956,000	5,956,000
XL Hybrids Inc [Member] | Series B-1 Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	34,000	0	0
XL Hybrids Inc [Member] | Series A Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	$ 4,531,000	$ 4,531,000	$ 4,531,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Stock Subject to Possible Redemption Shares	21,582,057	21,768,560
XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value		$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized		99,966,639	99,966,639
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, shares authorized	130,000,000	130,000,000	130,000,000
Common Stock, shares issued	11,639,966	11,519,778	10,265,945
Common Stock, shares outstanding	11,639,966	11,519,778	10,265,945
Class A Common stock
Preferred stock, shares issued	1,417,943	1,231,440
Stock Subject to Possible Redemption Shares	21,582,057	21,768,560
Common stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	1,417,943	1,231,440
Common Stock, shares outstanding	1,417,943	1,231,440
Class B Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	5,750,000	5,750,000
Common Stock, shares outstanding	5,750,000	5,750,000
Series D-1 Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	43,382,845	43,382,845	43,382,845
Redeemable, Convertible Preferred Stock , Shares Issued	42,897,247	42,897,247	42,897,247
Stock Subject to Possible Redemption Shares	42,897,247	42,897,247	42,897,247
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 37,159,740	$ 37,159,740	$ 37,159,740
Series D-2 Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	1,465,110	1,465,110	1,465,110
Redeemable, Convertible Preferred Stock , Shares Issued	1,465,110	1,465,110	1,465,110
Stock Subject to Possible Redemption Shares	1,465,110	1,465,110	1,465,110
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 1,110,480	$ 1,110,480	$ 1,110,480
Series D-3 Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	223,254	223,254	223,254
Redeemable, Convertible Preferred Stock , Shares Issued	223,254	223,254	223,254
Stock Subject to Possible Redemption Shares	223,254	223,254	223,254
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 154,715	$ 154,715	$ 154,715
Series D-4 Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	5,522,960	5,522,960	5,522,960
Redeemable, Convertible Preferred Stock , Shares Issued	5,522,960	5,522,960	5,522,960
Stock Subject to Possible Redemption Shares	5,522,960	5,522,960	5,522,960
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 3,349,399	$ 3,349,399	$ 3,349,399
Series C Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	23,092,403	23,092,403	23,092,403
Redeemable, Convertible Preferred Stock , Shares Issued	23,092,403	21,686,515	21,686,515
Stock Subject to Possible Redemption Shares	23,092,403	21,686,515	21,686,515
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 13,961,667	$ 13,111,667	$ 13,111,667
Series B Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	11,168,788	11,168,788	11,168,788
Redeemable, Convertible Preferred Stock , Shares Issued	11,168,788	11,168,788	11,168,788
Stock Subject to Possible Redemption Shares	11,168,788	11,168,788	11,168,788
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 5,956,333	$ 5,956,333	$ 5,956,333
Series B-1 Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	3,413,461	3,413,461
Redeemable, Convertible Preferred Stock , Shares Issued	3,413,461	3,413,461
Stock Subject to Possible Redemption Shares	3,413,461	3,413,461
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 3,549,953	$ 3,549,953
Series A Redeemable Convertible Preferred Stock [Member] | XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock , Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable, Convertible Preferred Stock , Shares Authorized	11,697,818	11,697,818	11,697,818
Redeemable, Convertible Preferred Stock , Shares Issued	11,697,818	11,697,818	11,697,818
Stock Subject to Possible Redemption Shares	11,697,818	11,697,818	11,697,818
Redeemable, Convertible Preferred Stock , Liquidation Preference	$ 4,530,574	$ 4,530,574	$ 4,530,574

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended				6 Months Ended		9 Months Ended				12 Months Ended
	Sep. 30, 2020		Sep. 30, 2019		Sep. 30, 2019		Sep. 30, 2020		Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Operating costs	$ 1,871,654		$ 131,890		$ 132,574		$ 2,218,940		$ 393,291
Operating expenses:
Loss from operations	(1,871,654)		(131,890)		(132,574)		(2,218,940)		(393,291)
Other income:
Interest income on marketable securities held in Trust Account	21,011		951,166		951,166		886,357		1,911,770
Unrealized gain on marketable securities held in Trust Account			22,962		22,962				8,127
Other income	21,011		974,128		974,128		886,357		1,919,897
(Loss) income before income taxes	(1,850,643)		842,238		841,544		(1,332,583)		1,526,606
Benefit (provision) for income taxes	24,119		(176,727)		(176,727)		(84,673)		(320,588)
Other (income) expense:
Net (loss) income	(1,826,524)		665,511		664,827		(1,417,256)		1,206,018
Net loss attributable to common stockholder	$ (1,826,524)		$ (42,801)		$ (43,485)		$ (2,028,796)		$ (158,834)
Weighted average shares outstanding, basic and diluted	6,974,184	[1]	6,595,280	[1]	5,756,524	[1]	6,969,280	[1]	6,141,375
Basic and diluted net loss per common share	$ (0.26)	[2]	$ (0.01)	[2]	$ (0.01)	[2]	$ (0.29)	[2]	$ (0.03)		$ 1.39	$ (1.26)
XL Hybrids, Inc [Member]
Revenues							$ 9,472,000			$ 6,934,000	$ 7,215,000	$ 9,545,000
Cost of revenues							8,713,000			7,191,000	8,075,000	11,014,000
Gross profit							759,000			(257,000)	(860,000)	(1,469,000)
Operating expenses:
Research and Development							3,297,000			1,743,000	2,874,000	1,893,000
Selling, general, and administrative expenses							10,798,000			7,690,000	9,835,000	9,333,000
Loss from operations							(13,336,000)			(9,690,000)	(13,569,000)	(12,695,000)
Other (income) expense:
Interest expense, net							2,121,000			791,000	2,151,000	208,000
Loss on extinguishment of debt							1,038,000
Change in fair value of convertible notes payable derivative liabilities							3,532,000			705,000	(819,000)
Net (loss) income							(20,027,000)			(11,186,000)	(14,901,000)	(12,903,000)
Net loss attributable to common stockholder							$ (20,027,000)			$ (11,186,000)	$ (14,901,000)	$ (12,903,000)
Weighted average shares outstanding, basic and diluted							11,555,159			10,508,012	10,752,940	10,253,822
Basic and diluted net loss per common share							$ (1.73)			$ (1.06)	$ (1.39)	$ (1.26)
[1]	Excludes an aggregate of 21,582,057 and 21,797,092 shares subject to possible redemption at September 30, 2020 and 2019.
[2]	Net loss per share – basic and diluted excludes interest income attributable to shares subject to possible redemption of $0 and $611,540 for the three and nine months ended September 30, 2020, respectively, and $708,312 for the three months ended September 30, 2019 and for the period from March 20, 2019 through September 30, 2019, respectively. (see Note 2).

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Income Statement [Abstract]
Aggregate of share subject to possible redemption	21,582,057	21,797,092	21,797,092	21,582,057	21,768,560
Net loss per share subject to possible redemption	$ 0	$ 708,312	$ 708,312	$ 611,540	$ 1,364,852

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)		Total	XL Hybrids Inc [Member]	Common Stock [Member]XL Hybrids Inc [Member]	Additional Paid in Capital [Member]	Additional Paid in Capital [Member]XL Hybrids Inc [Member]	Retained Earnings [Member]	Retained Earnings [Member]XL Hybrids Inc [Member]	Common Class A [Member]	Common Class A [Member]Common Stock [Member]	Common Class B [Member]Common Stock [Member]	Series C Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series B Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series A Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series D-1 Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series D-2 Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series D-3 Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series D-4 Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Series B-1 Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]	Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]Series C Preferred Warrants [Member]	Redeemable Convertible Preferred Stock [Member]XL Hybrids Inc [Member]Series B-1 Preferred Warrants [Member]
Beginning Balance at Dec. 31, 2017			$ (37,594,000)	$ 1,000		$ 2,186,000		$ (39,781,000)												$ 45,405,000
Beginning Balance - Shares at Dec. 31, 2017				10,253,445
Redeemable Noncontrolling Interest, Equity, Preferred , Beginning Balance at Dec. 31, 2017												$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 18,788,000	$ 740,000	$ 103,000	$ 2,233,000
Temporary Equity, Beginning Balance - Shares at Dec. 31, 2017												21,686,515	11,168,788	11,697,818	33,199,736	1,465,110	223,254	5,522,960
Issuance of common stock warrants			30,000			30,000
Issuance of Series D convertible preferred stock			0												$ 3,100,000					3,100,000
Issuance of Series D convertible preferred stock - Shares															5,368,506
Issuance of Series D convertible preferred stock upon conversion of notes			0												$ 2,500,000					2,500,000
Issuance of Series D convertible preferred stock upon conversion of notes - Shares															4,329,005
Exercise of common stock options			$ 2,000			2,000
Exercise of common stock options - Shares			12,500	12,500
Stock-based compensation expense			$ 306,000			306,000
Net (loss) income			(12,903,000)					(12,903,000)
Ending Balance at Dec. 31, 2018			(50,159,000)	$ 1,000		2,524,000		(52,684,000)												51,005,000
Ending Balance - Shares at Dec. 31, 2018				10,265,945
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Dec. 31, 2018			51,005,000									$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Ending Balance - Shares at Dec. 31, 2018												21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960
Issuance of common stock warrants			15,000			15,000
Issuance of restricted common stock - Shares				589,460
Exercise of common stock options			2,000			2,000
Exercise of common stock options - Shares				10,000
Stock-based compensation expense			218,000			218,000
Net (loss) income			(11,186,000)					(11,186,000)
Ending Balance at Sep. 30, 2019		$ 5,000,008	(61,110,000)	$ 1,000	$ 4,334,486	2,759,000	$ 664,827	(63,870,000)		$ 120	$ 575
Ending Balance - Shares at Sep. 30, 2019				10,865,405						1,202,908	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Sep. 30, 2019												$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Ending Balance - Shares at Sep. 30, 2019		21,797,092										21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	0
Beginning Balance at Dec. 31, 2018			(50,159,000)	$ 1,000		2,524,000		(52,684,000)												51,005,000
Beginning Balance - Shares at Dec. 31, 2018				10,265,945
Redeemable Noncontrolling Interest, Equity, Preferred , Beginning Balance at Dec. 31, 2018			51,005,000									$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Beginning Balance - Shares at Dec. 31, 2018												21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960
Issuance of common stock warrants			38,000			38,000
Issuance of restricted common stock - Shares				589,460
Issuance of common stock in asset acquisition			109,000			109,000
Issuance of common stock in asset acquisition - Shares				606,060
Exercise of common stock options			$ 10,000			10,000
Exercise of common stock options - Shares			58,313	58,313
Stock-based compensation expense			$ 208,000			208,000
Stockholder distribution			(10,000)					(10,000)
Net (loss) income			(14,901,000)					(14,901,000)
Ending Balance at Dec. 31, 2019		$ 5,000,004	(64,705,000)	$ 1,000	3,793,288	2,889,000	1,206,018	(67,595,000)		$ 123	$ 575									51,005,000
Ending Balance - Shares at Dec. 31, 2019				11,519,778						1,231,440	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Dec. 31, 2019			51,005,000									$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Ending Balance - Shares at Dec. 31, 2019		21,768,560							21,768,560			21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	3,413,461
Beginning Balance at Mar. 19, 2019
Beginning Balance - Shares at Mar. 19, 2019
Issuance of Class B common stock to Sponsor	[1]	25,000			24,425						$ 575
Issuance of Class B common stock to Sponsor - Shares	[1]										5,750,000
Net (loss) income		(375)					(375)
Ending Balance at Mar. 31, 2019		24,625			24,425		(375)				$ 575
Ending Balance - Shares at Mar. 31, 2019											5,750,000
Beginning Balance at Mar. 19, 2019
Beginning Balance - Shares at Mar. 19, 2019
Net (loss) income		664,827
Ending Balance at Sep. 30, 2019		$ 5,000,008	(61,110,000)	$ 1,000	4,334,486	2,759,000	664,827	(63,870,000)		$ 120	$ 575
Ending Balance - Shares at Sep. 30, 2019				10,865,405						1,202,908	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Sep. 30, 2019												$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Ending Balance - Shares at Sep. 30, 2019		21,797,092										21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	0
Beginning Balance at Mar. 19, 2019
Beginning Balance - Shares at Mar. 19, 2019
Issuance of Class B common stock to Sponsor		25,000			24,425						$ 575
Issuance of Class B common stock to Sponsor - Shares											5,750,000
Sale of 23,000,000 Units, net of underwriting discount and offering expenses		216,814,296			216,811,996					$ 2,300
Sale of 23,000,000 Units, net of underwriting discount and offering expenses - Shares										23,000,000
Issuance of common stock warrants		6,350,000			6,350,000
Common stock subject to possible redemption		(219,395,310)			(219,393,133)					$ (2,177)
Common stock subject to possible redemption - Shares										(21,768,560)
Net (loss) income		1,206,018					1,206,018
Ending Balance at Dec. 31, 2019		$ 5,000,004	(64,705,000)	$ 1,000	3,793,288	2,889,000	1,206,018	(67,595,000)		$ 123	$ 575									51,005,000
Ending Balance - Shares at Dec. 31, 2019				11,519,778						1,231,440	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Dec. 31, 2019			51,005,000									$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Ending Balance - Shares at Dec. 31, 2019		21,768,560							21,768,560			21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	3,413,461
Beginning Balance at Mar. 31, 2019		$ 24,625			24,425		(375)				$ 575
Beginning Balance - Shares at Mar. 31, 2019											5,750,000
Net (loss) income		(309)					(309)
Ending Balance at Jun. 30, 2019		24,316			24,425		(684)				$ 575
Ending Balance - Shares at Jun. 30, 2019											5,750,000
Sale of 23,000,000 Units, net of underwriting discount and offering expenses		216,814,296			216,811,996					$ 2,300
Sale of 23,000,000 Units, net of underwriting discount and offering expenses - Shares										23,000,000
Issuance of common stock warrants		6,350,000			6,350,000
Common stock subject to possible redemption		(218,854,115)			(218,851,935)					$ (2,180)
Common stock subject to possible redemption - Shares										(21,797,092)
Net (loss) income		665,511					665,511
Ending Balance at Sep. 30, 2019		$ 5,000,008	(61,110,000)	$ 1,000	4,334,486	2,759,000	664,827	(63,870,000)		$ 120	$ 575
Ending Balance - Shares at Sep. 30, 2019				10,865,405						1,202,908	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Sep. 30, 2019												$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Ending Balance - Shares at Sep. 30, 2019		21,797,092										21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	0
Beginning Balance at Dec. 31, 2019		$ 5,000,004	(64,705,000)	$ 1,000	3,793,288	2,889,000	1,206,018	(67,595,000)		$ 123	$ 575									51,005,000
Beginning Balance - Shares at Dec. 31, 2019				11,519,778						1,231,440	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Beginning Balance at Dec. 31, 2019			51,005,000									$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Beginning Balance - Shares at Dec. 31, 2019		21,768,560							21,768,560			21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	3,413,461
Change in value of Class A common stock subject to possible redemption		$ (511,385)			(511,382)					$ (3)
Change in value of Class A common stock subject to possible redemption - Shares										(29,279)
Net (loss) income		511,389					511,389
Ending Balance at Mar. 31, 2020		5,000,008			3,281,906		1,717,407			$ 120	$ 575
Ending Balance - Shares at Mar. 31, 2020										1,202,161	5,750,000
Beginning Balance at Dec. 31, 2019		$ 5,000,004	(64,705,000)	$ 1,000	3,793,288	2,889,000	1,206,018	(67,595,000)		$ 123	$ 575									51,005,000
Beginning Balance - Shares at Dec. 31, 2019				11,519,778						1,231,440	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Beginning Balance at Dec. 31, 2019			51,005,000									$ 13,054,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 0	51,005,000
Temporary Equity, Beginning Balance - Shares at Dec. 31, 2019		21,768,560							21,768,560			21,686,515	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	3,413,461
Exercise of common stock options			21,000			21,000
Exercise of common stock options - Shares				120,188
Exercise of preferred warrants												$ 850,000							$ 34,000		$ 850,000	$ 34,000
Exercise of preferred warrants - Shares												1,405,888							3,413,461
Stock-based compensation expense			663,000			663,000
Net (loss) income		$ (1,417,256)	(20,027,000)					(20,027,000)
Ending Balance at Sep. 30, 2020		$ 5,000,001	(84,048,000)	$ 1,000	5,210,522	3,573,000	(211,238)	(87,622,000)		$ 142	$ 575
Ending Balance - Shares at Sep. 30, 2020				11,639,966						1,417,943	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Sep. 30, 2020			51,889,000									$ 13,904,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 34,000	51,889,000
Temporary Equity, Ending Balance - Shares at Sep. 30, 2020		21,582,057							21,582,057			23,092,403	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	3,413,461
Beginning Balance at Mar. 31, 2020		$ 5,000,008			3,281,906		1,717,407			$ 120	$ 575
Beginning Balance - Shares at Mar. 31, 2020										1,202,161	5,750,000
Change in value of Class A common stock subject to possible redemption		102,122			102,120					$ 2
Change in value of Class A common stock subject to possible redemption - Shares										22,023
Net (loss) income		(102,121)					(102,121)
Ending Balance at Jun. 30, 2020		5,000,009			3,384,026		1,615,286			$ 122	$ 575
Ending Balance - Shares at Jun. 30, 2020										1,224,184	5,750,000
Change in value of Class A common stock subject to possible redemption		1,826,516			1,826,496					$ 20
Change in value of Class A common stock subject to possible redemption - Shares										193,759
Net (loss) income		(1,826,524)					(1,826,524)
Ending Balance at Sep. 30, 2020		$ 5,000,001	(84,048,000)	$ 1,000	$ 5,210,522	$ 3,573,000	$ (211,238)	$ (87,622,000)		$ 142	$ 575
Ending Balance - Shares at Sep. 30, 2020				11,639,966						1,417,943	5,750,000
Redeemable Noncontrolling Interest, Equity, Preferred , Ending Balance at Sep. 30, 2020			$ 51,889,000									$ 13,904,000	$ 5,956,000	$ 4,531,000	$ 24,388,000	$ 740,000	$ 103,000	$ 2,233,000	$ 34,000	$ 51,889,000
Temporary Equity, Ending Balance - Shares at Sep. 30, 2020		21,582,057							21,582,057			23,092,403	11,168,788	11,697,818	42,897,247	1,465,110	223,254	5,522,960	3,413,461
[1]	Included an aggregate of up to 750,000 shares subject to forfeiture if the underwriters’ option to purchase additional units was not exercised in full or in part (see Note 7).

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical)	Sep. 30, 2020shares
Statement of Stockholders' Equity [Abstract]
Number of shares subject to forfeiture	750,000

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended	9 Months Ended			12 Months Ended
	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities:
Net (loss) income	$ 664,827	$ (1,417,256)	$ 1,206,018
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(951,166)	(886,357)	(1,911,770)
Unrealized gain on marketable securities held in Trust Account	(22,962)		(8,127)
Deferred tax provision	4,822	(1,707)	1,707
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(98,367)	34,460	(72,733)
Prepaid income taxes	(7,808)	(56,267)	(43,841)
Accounts payable and accrued expenses	90,926	1,717,667	204,393
Net cash used in operating activities	(319,728)	(609,460)	(624,353)
Cash Flows from Investing Activities:
Cash withdrawn from Trust Account to pay franchise and income taxes	(230,000,000)	520,032
Investment of cash in Trust Account			(230,000,000)
Net cash provided by (used in) investing activities	(230,000,000)	520,032	(230,000,000)
Cash Flows from Financing Activities:
Proceeds from issuance of Class B common stock to Sponsor	25,000		25,000
Proceeds from sale of Units, net of underwriting discounts paid	225,400,000		225,400,000
Proceeds from sale of Private Placement Warrants	6,350,000		6,350,000
Proceeds from promissory note – related party	125,000		125,000
Repayment of promissory note – related party	(125,000)		(125,000)
Payment of offering costs	(525,704)		(525,704)
Net cash provided by financing activities	231,249,296		231,249,296
Net Change in Cash	929,568	(89,428)	624,943
Cash – Beginning	0	624,943	0
Cash – Ending	929,568	535,515	624,943	$ 929,568	$ 624,943
Supplemental cash flow information:
Cash paid for income taxes	179,713	142,647	362,722
Non-cash Investing and Financing Activities:
Initial classification of common stock subject to possible redemption	218,188,500		218,188,500
Change in value of common stock subject to possible redemption	665,615	(1,417,253)	1,206,810
Offering costs included in accrued offering costs	535,704		92,500
Deferred underwriting fee payable	8,050,000		8,050,000
Offering costs charged to additional paid in capital			535,704
Accrued offering costs in deferred offering	10,000
XL Hybrids, Inc [Member]
Cash Flows from Operating Activities:
Net (loss) income		(20,027,000)		(11,186,000)	(14,901,000)	$ (12,903,000)
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Stock-based compensation		663,000		218,000	208,000	305,000
Bad debt expense				(11,000)	22,000	132,000
Depreciation and amortization expense		474,000		190,000	319,000	260,000
Loss on disposal of property and equipment						74,000
Contingent consideration		679,000			80,000
Fair value change of derivative liability		3,532,000		705,000	(819,000)
Loss on extinguishment of debt		1,038,000
Debt discount		973,000		748,000	1,598,000	306,000
Changes in operating assets and liabilities:
Accounts receivable		(5,240,000)		1,084,000	2,610,000	(2,097,000)
Inventory, net		(2,313,000)		281,000	215,000	(525,000)
Prepaid expenses and other current assets		1,000		(112,000)	260,000	(293,000)
Accounts payable and accrued expenses		3,416,000		(867,000)	(1,089,000)	552,000
Other assets		(152,000)		313,000	283,000	(313,000)
Accrued expenses and other current liabilities		3,869,000		(655,000)	(450,000)	1,415,000
Deferred revenue				121,000	113,000	(205,000)
Net cash used in operating activities		(13,087,000)		(9,171,000)	(11,551,000)	(13,292,000)
Cash Flows from Investing Activities:
Purchases of property and equipment		(162,000)		(5,000)	(28,000)	(146,000)
Net cash provided by (used in) investing activities		(162,000)		(5,000)	(28,000)	(146,000)
Cash Flows from Financing Activities:
Proceeds from paycheck protection program		1,100
Proceeds from the issuance of convertible preferred stock						3,034,000
Proceeds from the issuance of subordinated convertible promissory notes		8,100,000		10,000,000	10,000,000
Repayments of revolving line of credit		(646,000)		(2,611,000)
(Repayments of) proceeds from revolving line of credit		2,500,000			(2,612,000)	2,612,000
Proceeds from debt				673	2,500,000	1,000,000
Payment of issuance costs in connection with term loans and revolving line of credit					(184,000)	(61,000)
Proceeds from exercise of common stock options		21,000		2,000	10,000	2,000
Repayments of debt		(513)			(496,000)	(72,000)
Shareholder distribution					(10,000)
Proceeds from exercise of warrants to purchase convertible preferred stock		884
Net cash provided by financing activities		11,446,000		8,064,000	9,208,000	6,515,000
Net decrease in cash and cash equivalents:		(1,803,000)		(1,112,000)	(2,371,000)	(6,923,000)
Cash and cash equivalents, beginning of period		3,536,000		5,907,000	5,907,000	12,830,000
Cash, cash equivalents, and restricted cash at end of year	4,795,000	1,733,000	3,536,000	4,795,000	3,536,000	5,907,000
Supplemental cash flow information:
Cash paid for interest		156,000		117,000		31,000
Supplemental disclosures of noncash investing and financing information:
Property and equipment acquired pursuant to long-term debt obligations						265,000
Repayments on long-term debt obligations through vehicle trade-ins						28,000
Conversion of convertible promissory notes and interest into convertible preferred stock						2,500,000
Issuance of common stock warrants				15,000	38,000	30,000
Issuance of convertible preferred stock in exchange for services rendered						$ 67,000
Contingent and deferred consideration issued in connection with business combination					1,650,000
Common stock issued in connection with business combination					109,000
Issuance costs in accrued expenses			$ 25,000		$ 25,000
Reduce derivative liability for extinguishment of convertible notes payable		(1,349)
Increase derivative liability for issuance of convertible notes payable	$ 2,167	$ 2,382		$ 2,167

Description of Organization and

Description of Organization and Business Operations	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Description of Organization and Business Operations	NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Pivotal Investment Corporation II (the “Company”) was incorporated in Delaware on March 20, 2019. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses or entities (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. However, the Company is currently focusing its search on companies in North America in industries ripe for disruption from continuously evolving digital technology and the resulting shift in distribution patterns and consumer purchase behavior. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. The Company has one subsidiary, PIC II Merger Sub Corp., a wholly owned subsidiary of the Company incorporated in Delaware on September 4, 2020 (“Merger Sub”). As of September 30, 2020, the Company had not commenced any operations. All activity through September 30, 2020 relates to the Company’s formation, its initial public offering (the “Initial Public Offering”), which is described below, and after the Initial Public Offering, identifying a target company for a Business Combination and activities in connection with the potential Business Combination with XL Hybrids, Inc., a Delaware corporation (“XL”) (see Note 6). The registration statement for the Company’s Initial Public Offering was declared effective by the Securities and Exchange Commission (the “SEC”) on July 11, 2019. On July 16, 2019, the Company consummated the Initial Public Offering of 23,000,000 units (“Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), including 3,000,000 Units subject to the underwriters’ over-allotment option, generating total gross proceeds of $230,000,000, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 4,233,333 warrants (the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to Pivotal Investment Holdings II LLC (the “Sponsor”), generating total gross proceeds of $6,350,000, which is described in Note 4. Following the closing of the Initial Public Offering on July 16, 2019, an amount of $230,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 Transaction costs amounted to $13,185,704, consisting of $4,600,000 of underwriting fees, $8,050,000 of deferred underwriting fees and $535,704 of other costs. In addition, at September 30, 2020, cash of $535,515 was held outside of the Trust Account and is available for working capital purposes. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company must complete an initial Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (net of amounts previously disbursed to management for tax obligations and excluding the amount of deferred underwriting discounts held in the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account ($10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. SEC and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the holders of the Founder Shares (as defined below in Note 5) have agreed to vote such Founder Shares and any Public Shares purchased after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20% or more of the Public Shares, without the prior consent of the Company. The holders of the Founder Shares have agreed (a) to waive their redemption rights with respect to their Founder Shares and any Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to stockholders’ rights or pre-business The Company has until January 16, 2021 to consummate a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period (and the Company’s stockholders do not approve an amendment to the Company’s amended and restated certificate of incorporation to extend such period), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share The holders of the Founder Shares have agreed to waive their right to any distribution from the Trust Account with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the holders of the Founder Shares acquire Public Shares after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to the deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than $10.00 per share. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.00 per share or (ii) the actual amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets. This liability will not apply with respect to any claims by a third party (including target businesses) who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Pivotal Investment Corporation II (the “Company”) was incorporated in Delaware on March 20, 2019. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses or entities (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. However, the Company is currently focusing its search on companies in North America in industries ripe for disruption from continuously evolving digital technology and the resulting shift in distribution patterns and consumer purchase behavior. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2019, the Company had not commenced any operations. All activity through December 31, 2019 relates to the Company’s formation, its initial public offering (the “Initial Public Offering”), which is described below, and after the Initial Public Offering, identifying a target company for a Business Combination. The registration statement for the Company’s Initial Public Offering was declared effective by the Securities and Exchange Commission (the “SEC”) on July 11, 2019. On July 16, 2019, the Company consummated the Initial Public Offering of 23,000,000 units (“Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), including 3,000,000 Units subject to the underwriters’ over-allotment option, generating total gross proceeds of $230,000,000, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 4,233,333 warrants (the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to Pivotal Investment Holdings II LLC (the “Sponsor”), generating total gross proceeds of $6,350,000, which is described in Note 4. Following the closing of the Initial Public Offering on July 16, 2019, an amount of $230,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of Transaction costs amounted to $13,185,704, consisting of $4,600,000 of underwriting fees, $8,050,000 of deferred underwriting fees and $535,704 of other costs. In addition, at December 31, 2019, cash of $624,943 was held outside of the Trust Account and is available for working capital purposes. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company must complete an initial Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (net of amounts previously disbursed to management for tax obligations and excluding the amount of deferred underwriting discounts held in the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account ($10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. SEC and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the holders of the Founder Shares (as defined below in Note 5) have agreed to vote such Founder Shares and any Public Shares purchased after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20% or more of the Public Shares, without the prior consent of the Company. The holders of the Founder Shares have agreed (a) to waive their redemption rights with respect to their Founder Shares and any Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to stockholders’ rights or pre-business combination The Company has until January 16, 2021 to consummate a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, The holders of the Founder Shares have agreed to waive their right to any distribution from the Trust Account with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the holders of the Founder Shares acquire Public Shares after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to the deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than $10.00 per share. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.00 per share or (ii) the actual amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets. This liability will not apply with respect to any claims by a third party (including target businesses) who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.
XL Hybrids, Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Description of Organization and Business Operations	Note 1. Description of Business, Basis of Presentation and Subsequent Event XL Hybrids, Inc. (the “Company”) was founded on July 1, 2009 and was incorporated under the laws of the state of Delaware. The Company is headquartered in Boston, MA, and is engaged in the development and deployment of hybrid electric solutions for the commercial and municipal vehicle market (specifically commercial vans and trucks). The Company’s products include hybrid electric drive systems (powertrains), and data-analytic systems that measure key automotive performance indicators (such as MPG performance and carbon dioxide emissions) in hybrid-electric fleet vehicles for both new and in-use On September 16, 2020, the Company entered into an agreement to be acquired by Pivotal Investment Corporation II (“Pivotal”). The Company would be the accounting acquired in this transaction and upon the consummation of the merger, the Company would become a public business entity. Going concern: The Company has been successful in raising cash through debt and equity offerings in the past and has financing efforts in place to continue to raise cash through debt and equity offerings. In early 2020, the Company executed additional convertible notes in the amount of $8,100 (Note 7). During September 2020, warrants were exercised for 1,405,888 shares of Series C Preferred Stock at an exercise price per share of $0.6046. Additional equity financing may not be available on favorable terms and could be dilutive to current stockholders. Debt financing, if available, may involve restrictive covenants and dilutive financing instruments. The Company’s ability to access capital when needed is not assured and, if capital is not available to the Company when, and in the amounts needed, the Company could be required to delay, scale back, or abandon some or all of its development programs and other operations, which could materially harm the Company’s business, financial condition and results of operations. Because of this uncertainty, there is substantial doubt about the Company’s ability to continue as a going concern for at least one year from the date that these financial statements are issued, and therefore, whether we realize our assets and settle our liabilities in the normal course of business and at the amounts stated in the accompanying financial statements. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty, nor do they include adjustments to reflect the future effects of the recoverability or classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.		Note 1. Description of Business and Basis of Presentation XL Hybrids, Inc. (the Company) was founded on July 1, 2009 and was incorporated under the laws of the state of Delaware. The Company is headquartered in Boston, MA, and is engaged in the development and deployment of hybrid electric solutions for the commercial and municipal vehicle market (specifically commercial vans and trucks). The Company’s products include hybrid electric drive systems (powertrains), and data-analytic systems that measure key automotive performance indicators (such as MPG performance and carbon dioxide emissions) in hybrid-electric fleet vehicles for both new and in-use On September 16, 2020, the Company entered into an agreement to be acquired by Pivotal Investment Corporation II (Pivotal). The Company would be the accounting acquired in this transaction and upon the consummation of the merger, the Company would become a public business entity. Going concern: The Company has been successful in raising cash through debt and equity offerings in the past and has financing efforts in place to continue to raise cash through debt and equity offerings. In early 2020, the Company executed additional convertible notes in the amount of $8,010 (Note 8). Additional equity financing may not be available on favorable terms and could be dilutive to current stockholders. Debt financing, if available, may involve restrictive covenants and dilutive financing instruments. The Company’s ability to access capital when needed is not assured and, if capital is not available to the Company when, and in the amounts needed, the Company could be required to delay, scale back, or abandon some or all of its development programs and other operations, which could materially harm the Company’s business, financial condition and results of operations. Because of this uncertainty, there is substantial doubt about the Company’s ability to continue as a going concern for at least one year from the date that these financial statements are issued, and therefore, whether we realize our assets and settle our liabilities in the normal course of business and at the amounts stated in the accompanying financial statements. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty, nor do they include adjustments to reflect the future effects of the recoverability or classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Summary of Significant Accounting Policies	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q S-X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K 10-K Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2020 and December 31, 2019. Marketable Securities Held in Trust Account At September 30, 2020, substantially all of the assets held in the Trust Account were held in money market funds, which are invested in U.S. Treasury securities. At December 31, 2019, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. Through September 30, 2020, the Company has withdrawn $520,032 of interest earned on the Trust Account to pay for its franchise and income tax obligations. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheets. Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2020 and December 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security “CARES” Act into law. The CARES Act includes several significant business tax provisions that, among other things, would eliminate the taxable income limit for certain net operating losses (“NOL) and allow businesses to carry back NOLs arising in 2018, 2019 and 2020 to the five prior years, suspend the excess business loss rules, accelerate refunds of previously generated corporate alternative minimum tax credits, generally loosen the business interest limitation under IRC section 163(j) from 30 percent to 50 percent among other technical corrections included in the Tax Cuts and Jobs Act tax provisions. Net Loss Per Common Share Net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding for the period. The Company applies the two-class Reconciliation of Net Loss per Common Share The Company’s net (loss) income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: Three Months Ended September 30, Nine Months Ended September 30, For the Period from March 20, 2019 (Inception) Through September 30, 2020 2019 2020 2019 Net (loss) income $ (1,826,524 ) $ 665,511 $ (1,417,256 ) $ 664,827 Less: Income attributable to common stock subject to possible redemption — (708,312 ) (611,540 ) (708,312 ) Adjusted net loss $ (1,826,524 ) $ (42,801 ) $ (2,028,796 ) $ (43,485 ) Weighted average shares outstanding, basic and diluted 6,974,184 6,595,280 6,969,280 5,756,524 Basic and diluted net loss per common share $ (0.26 ) $ (0.01 ) $ (0.29 ) $ (0.01 ) Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying condensed consolidated balance sheets, primarily due to their short-term nature. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth Use of estimates The preparation of the financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2019. Marketable securities held in Trust Account At December 31, 2019, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. Common stock subject to possible redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. Income taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. Net loss per common share Net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding for the period. The Company applies the two-class method Reconciliation of net loss per common share The Company’s net income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: For the Net income $ 1,206,018 Less: Income attributable to common stock subject to possible redemption (1,364,852 ) Adjusted net loss $ (158,834 ) Weighted average shares outstanding, basic and diluted 6,141,375 Basic and diluted net loss per share $ (0.03 ) Concentration of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Recent accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.
XL Hybrids, Inc [Member]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies The significant accounting policies followed by the Company are set forth in Note 2 to the Company’s audited consolidated financial statements for the year ended December 31, 2019, included elsewhere in this proxy statement/prospectus. For the nine months ended September 30, 2020, there were no significant changes in the Company’s estimates and significant accounting policies. Basis of condensed consolidated financial statement presentation: The accompanying consolidated balance sheet and related disclosures as of December 31, 2019 have been derived from the Company’s audited financial statements included elsewhere in this proxy statement/prospectus. The Company’s financial condition as of September 30, 2020, and operating results for the nine months ended September 30, 2020 are not necessarily indicative of the financial conditions and results of operations that may be expected for any future interim period or for the year ended December 31, 2020. Use of estimates: Concentrations: Major Customers For the nine months ended September 30, 2020, two customers generated 60% and 9%, respectively, or 69% in the aggregate, of the Company’s revenue. For the nine months ended September 30, 2019, two customers generated 56% and 10%, respectively, or 66% in aggregate, of the Company’s revenue. Two customers accounted for 69% and 13%, respectively, or 82% in the aggregate, of accounts receivable, net, as of September 30, 2020. These concentrations make the Company vulnerable to a near-term severe impact should these relationships be terminated. To limit such risks, the Company performs ongoing credit evaluations of its customers’ financial condition. Business combinations: Business Combinations The Company uses the income approach to determine the fair value of developed technology acquired in a business combination. This approach determines fair value by estimating the after-tax after-tax know-how. Refer to Note 3 for discussion of the Company’s 2019 business combination. Recent accounting pronouncements issued, not yet adopted:		Note 2. Summary of Significant Accounting Policies Basis of consolidated financial statement presentation: Emerging Growth Company: non-emerging Use of estimates: Segment information: Concentration of Credit Risk: With respect to trade receivables, the Company routinely assesses the financial strength of its customers and, as a consequence, believes that the receivable credit risk exposure is limited. As of December 31, 2019 and 2018, two customers accounted for approximately 64% and 46% of accounts receivable, respectively. For the years ended December 31, 2019 and 2018, two customers and one customer accounted for approximately 65% and 15% of revenues, respectively. Cash and cash equivalents: Restricted cash: Accounts receivable: Inventory: written-off. Fair value measurements: Level 1: Level 2: Level 3: An asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Assets and liabilities measured at fair value are based on one or more of the following three valuation techniques noted in ASC 820: • Market approach: • Cost approach: • Income approach: The Company believes its valuation methods are appropriate and consistent with other market participants, however the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, contingent consideration liability, term loan and revolver debt, convertible notes payable derivative liability, and convertible notes payable. The carrying value of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximates fair value because of the short-term nature of those instruments. The fair value of the Company’s revolving line of credit and term loan are based on current lending rates for similar borrowings, assuming the debt is outstanding through maturity, and considering the collateral and as a result approximate their fair values. We estimate the fair value of our convertible notes payable using level two and level three inputs by discounting the future cash flows using current interest rates at which we could obtain similar borrowings in consideration of the estimated enterprise value of the Company. Prepaid expenses and other current assets: Property and equipment, net: Equipment 5 years Furniture and fixtures 5 years Computers and related equipment 3 years Software 3 years Vehicles 4 years Leasehold improvements Lesser of useful life of the asset Improvements are capitalized while replacements, maintenance and repairs, which do not improve or extend the lives of the respective assets, are expensed as incurred. When property and equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss on the disposition is recorded in the statement of operations as a component of other (expense) income, net. Business combinations: Business Combinations The Company uses the income approach to determine the fair value of developed technology acquired in a business combination. This approach determines fair value by estimating the after-tax after-tax know-how. Refer to Note 3 for discussion of the Company’s 2019 business combination. Intangible assets, net: Fair Value Measurements Impairment of long-lived assets: 360-10, Impairment or Disposal of Long-Lived Assets Impairment of goodwill: The Company performs its annual goodwill impairment assessment at October 1 each fiscal year, or more frequently if events or circumstances arise which indicate that goodwill may be impaired. An assessment can be performed by first completing a qualitative assessment on the Company’s single reporting unit. The Company can also bypass the qualitative assessment in any period and proceed directly to the quantitative impairment test, and then resume the qualitative assessment in any subsequent period. Qualitative indicators that may trigger the need for annual or interim quantitative impairment testing include, among other things, deterioration in macroeconomic conditions, declining financial performance, deterioration in the operational environment, or an expectation of selling or disposing of a portion of the reporting unit. Additionally, a significant change in business climate, a loss of a significant customer, increased competition, a sustained decrease in share price, or a decrease in estimated fair value below book value may trigger the need for interim impairment testing of goodwill. If the Company believes that, as a result of its qualitative assessment, it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the quantitative impairment test is required. The quantitative test involves comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss is recorded as a reduction to goodwill with a corresponding charge to earnings in the period the goodwill is determined to be impaired. The income tax effect associated with an impairment of tax-deductible The Company determines the fair value of its reporting unit using a combination of the income approach (discounted cash flow method) and market approach (guideline transaction method and guideline public company method). Management weighs each of the methods applied to determine the fair value of its reporting unit. Under the discounted cash flow method, the Company determines fair value based on the estimated future cash flows for the reporting unit, discounted to present value using a risk-adjusted industry weighted-average cost of capital, which reflects the overall level of inherent risk and the rate of return an outside investor would expect to earn. Cash flow projections are derived from budgeted amounts (typically a one-year Revenue: The Company’s revenue is primarily derived from the sales of hybrid electric powertrain equipment. The Company’s products are marketed and sold to end-user Revenue is recognized upon transfer of control to the customer, which occurs when the Company has a present right to payment, legal title has passed to the customer, the customer has the significant risks and rewards of ownership, and where acceptance is not a formality, the customer has accepted the product or service. In general, transfer of control is upon shipment of the equipment as the terms are FOB shipping point, or equivalent and the Company has no other promised goods or services in its contracts with customers. In limited instances, the Company provides installation services to end-user end-use The Company provides limited-assurance-type warranties for its equipment and work performed under its contracts. The warranty period typically extends for 3 years following transfer of control of the equipment. The warranties solely relate to correction of product defects during the warranty period, which is consistent with similar warranties by offered by competitors. Therefore, the Company has determined that this warranty is outside the scope of ASC 606 and will continue to be accounted for under ASC 460, Guarantees. When the Company’s contracts with customers contain multiple performance obligations, the contract transaction price is allocated on a relative standalone selling price (SSP) basis to each performance obligation. The Company determines standalone selling prices based on observable selling prices for the sale of kits. For extended warranties, the Company determines SSP based on expected cost plus margin. The Company establishes the margin based on review of market conditions and margins obtained by market participants for similar services. Any allocation of the transaction price required is determined at the contracts’ inception. The transaction price is the amount of consideration to which the Company expects to be entitled in exchange for transferring goods and services to the customer. Revenue is recorded based on the transaction price, which is solely made up of fixed consideration for its products and services. The Company does not adjust transaction price for the effects of a significant financing component when the period between the transfer of the promised good or service to the customer and payment for that good or service by the customer is expected to be one year or less. The Company has not identified any significant financing components to date. The Company’s sales direct to end-use non-cash end-use non-cash Payment terms on invoices are typically 30 days. The Company excludes from revenue any sales tax and other government-assessed and imposed taxes on revenue generating activities that are invoiced to customers. The Company has elected to apply the practical expedient to expense costs to obtain contracts, which principally relate to sales commissions, at the time the liability is incurred when the expected amortization period is one year or less. Warranties: Income taxes: Income Taxes Uncertain tax positions taken or expected to be taken in a tax return are accounted for using the more likely than not threshold for financial statement recognition and measurement. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. For the years ended December 31, 2019, and 2018, there were no uncertain tax position taken or expected to be taken in the Company’s tax returns. In the normal course of business, the Company is subject to regular audits by U.S. federal and state and local tax authorities. With few exceptions, the Company is no longer subject to federal, state or local tax examinations by tax authorities in its major jurisdictions for tax years before 2016. The Company did not recognize any tax related interest or penalties in the accompanying consolidated financial statements, but would record any such interest and penalties as a component of the provision for income taxes. Share-based compensation: non-employee Stock Options The Company accounts for stock-based compensation related to these awards based on the fair value of the awards. The Company uses the Black-Scholes option pricing model to determine the fair value of stock-based awards, and recognizes the compensation cost on a straight line basis over the requisite service period of the awards for employee, which is typically the four-year vesting period of the award, and effective contract period specified in the award agreement for non-employee. The fair value of common stock has been determined by the Board of Directors at each award grant date based upon a variety of factors, including the results obtained from independent third-party valuations, the Company’s financial position and historical financial performance, the current climate in the marketplace, the effect of the rights and preferences of the preferred stockholders and the prospects of a liquidity event, among others. The determination of the fair value of share-based payment awards utilizing the Black-Scholes model is affected by the stock price and a number of assumptions, including expected volatility, expected life, risk-free interest rate and expected dividends. The Company does not have a history of trading in its common stock as it is not a public company, and as such volatility is estimated using historical volatilities of comparable public entities. The expected life of the awards is estimated based on a simplified method, which uses the average of the vesting term and the original contractual term. The risk-free interest rate assumption is based on observed interest rates appropriate for the expected life of the awards. The dividend yield assumption is based on history and expectation of paying no dividends. Forfeitures are accounted for as they occur. The fair value of stock options issued for the years ended December 31, 2019 and 2018 was measured with the following assumptions: 2019 2018 Expected volatility 70.0% 70.0% Expected term (in years) 6.1 - 10 6.1 -10 Risk-free interest rate 1.4 - 3.0% 2.3% - 2.9% Expected dividend yield 0.0% 0.0% Warrants: Distinguishing Liabilities from Equity Derivatives and Hedging, Research and development expense: Net loss per share: two-class two-class two-class non-cumulative Basic net income (loss) per share attributable to common shareholders is computed by dividing net income (loss) (the numerator) by the weighted average number of common shares outstanding for the period (the denominator). Diluted net income (loss) attributable to common shareholders is computed by adjusting net income (loss) attributable to common shareholders to reallocate undistributed earnings based on the potential impact of dilutive securities, and by dividing the diluted net income (loss) attributable to common shareholders by the weighted average number of common shares and potential common shares outstanding (if dilutive) during each period. For purposes of this calculation, potential dilutive common shares include unvested restricted stocks, convertible preferred shares, stock options, and warrants. The Company’s convertible Series D Preferred Stock contractually entitles the holders of such shares to participate in dividends but does not require the holders of such shares to participate in losses of the Company. In periods in which the Company reports a net loss attributable to common shareholders, diluted net loss per share attributable to common shareholders is the same as basic net loss per share attributable to common shareholders, since potentially dilutive common shares are considered to be anti-dilutive. Related parties: Recent accounting pronouncements issued and adopted: In June 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (ASC 718): Improvements to Nonemployee Share-Based Payment Accounting re-measured 2018-07 On January 1, 2018, the Company early adopted the guidance under the modified retrospective transition method. The adoption of the guidance did not have an impact on the Company’s financial statements. Recent accounting pronouncements issued, not yet adopted: In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses of Financial Instruments 2016-13 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes 2019-12

Public Offering

Public Offering	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Public Offering [Abstract]
Public Offering	NOTE 3 — PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23,000,000 Units at a price of $10.00 per Unit, including 3,000,000 Units subject to the underwriters’ over-allotment option. Each Unit consists of one share of Class A common stock and one-third	NOTE 3. PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23,000,000 Units at a price of $10.00 per Unit, including 3,000,000 Units subject to the underwriters’ over-allotment option. Each Unit consists of one share of Class A common stock and one-third of

Business Combination

Business Combination	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids, Inc [Member]
Business Combination	Note 3. Business Combination On October 4, 2019, pursuant to the terms of an asset purchase agreement, the Company acquired certain assets of Quantum Fuel Systems, LLC (“Quantum” or the “Seller”), which will be used to accelerate the Company’s product development timelines at a lower cost and rapidly expand and improve the Company’s engineering capabilities (the “Acquisition”). The Acquisition provided the Company access to intellectual property and an assembled workforce that is the foundation for future technologies to be developed for the Company by the assembled workforce applying its skills, knowledge and experience to utilize the acquired intellectual property. The following table summarizes the fair value of consideration transferred and the estimated fair values of the assets acquired as of the date of acquisition: Deferred consideration $ 229 Contingent consideration 1,421 Share consideration-606,060 109 Total consideration $ 1,759 Software $ 256 Equipment and hardware 151 Intangible asset—developed technology 863 Goodwill 489 Fair value of assets acquired $ 1,759	Note 3. Business Combination On October 4, 2019, pursuant to the terms of an asset purchase agreement, the Company acquired certain assets of Quantum Fuel Systems, LLC (“Quantum” or the “Seller”), which will be used to accelerate the Company’s product development timelines at a lower cost and rapidly expand and improve the Company’s engineering capabilities (the “Acquisition”). The Acquisition provided the Company access to intellectual property and an assembled workforce that is the foundation for future technologies to be developed for the Company by the assembled workforce applying its skills, knowledge and experience to utilize the acquired intellectual property. The aggregate purchase consideration transferred by the Company to the Sellers totaled $1,759 and included i) a deferred cash payment to be made on or before the 270 th The milestone events and associated contingent purchase consideration consisted of the following: • First milestone event will be met upon the retention of at least four members of the acquired assembled workforce for at least twelve months. The contingent purchase consideration associated with the first milestone event is cash consideration totaling $450 with an estimated acquisition date fair value of $400. • Second milestone event will be met upon achieving certain product development criteria as outlined in the asset purchase agreement. The contingent purchase consideration associated with this milestone event is: i) cash consideration totaling $475 and; ii) additional consideration ,at the Company’s election, of either cash totaling $500 or the issuance of 865,800 shares of common stock. The estimated acquisition date fair value of such amounts are $387 and $123, respectively. • Third milestone event will be met upon the successful demonstration of a prototype as outlined in the asset purchase agreement. The contingent purchase consideration associated with this milestone event is: i) cash consideration totaling $475 and; ii) additional consideration, at the Company’s election, of either cash totaling $500 or the issuance of 865,800 shares of common stock. The estimated acquisition date fair value of such amounts are $387 and $123, respectively. The fair value of the deferred purchase consideration is based on management’s estimated amount and timing of the future payment, discounted utilizing a rate of 125% to reflect market participant assumptions. The discount rate utilized was a risk-free rate selected based on the nearest risk-free rate term associated with the payment of the deferred purchase consideration, with a credit risk premium applied as the payments are not risk-free. The fair value of common stock issued in the Business Combination has been determined by the Board of Directors based upon a variety of factors, including the results obtained from independent third-party valuations, the Company’s financial position and historical financial performance, the current climate in the marketplace, the effect of the rights and preferences of the preferred stockholders and the prospects of a liquidity event, among others. The estimated fair value of the Company’s contingent purchase consideration payable in cash for the first milestone is based on management’s estimated probability and timing of the future payment, discounted utilizing a rate of 12.5% to reflect market participant assumptions. The discount rate utilized was a risk-free rate selected based on the nearest risk-free rate term associated with the payment of the deferred purchase consideration, with a credit risk premium applied as the payments are not risk-free. The estimated fair value of the Company’s contingent purchase consideration payable in cash for the second and third milestones are based on management’s estimated probability and timing of future payments, discounted utilizing a rate of 12.5%, to reflect market participant assumptions. The discount rates utilized were risk-free rates selected based on the nearest risk-free rate term associated with the payments of the purchase consideration and contingent purchase consideration payable, with a credit risk premium applied as the payments are not risk-free. The estimated fair value of the Company’s contingent purchase consideration payable in either cash or shares of common stock at the Company’s election for the second and third milestones was determined using a Monte Carlo simulation model that includes significant unobservable inputs such as estimated probability, fair value of underlying shares of common stock, risk-adjusted discount rates (utilizing an approximate rate of 12.5% to reflect market participant assumptions), estimated volatility and timing of future payments. The Acquisition was accounted for as a business combination using the acquisition method of accounting in accordance with ASC 805, Business Combinations The following table summarizes the fair value of consideration transferred and the estimated fair values of the assets acquired as of the date of acquisition: Deferred consideration $ 229 Contingent consideration 1,421 Share consideration-606,060 109 Total consideration $ 1,759 Software $ 256 Equipment and hardware 151 Intangible asset—developed technology 863 Goodwill 489 Fair value of assets acquired $ 1,759 As part of the purchase price allocation, the Company determined it had acquired a developed technology identifiable intangible asset. The fair value of the internally developed technology was estimated using the replacement cost method, whereby the components of the acquired internally developed technology were reviewed to determine the cumulative cost of development for each component, inclusive of a developer’s profit and an entrepreneurial incentive. The cumulative cost of development was then discounted to account for obsolescence factor. The estimated useful life over which the internally developed technology will be amortized is 4 years. The Company did not assume any liabilities in connection with the Acquisition. The Company incurred acquisition-related costs of approximately $48, which are included as a component of selling, general and administrative expenses in the accompanying statement of operations for the year ended December 31, 2019. The results of operations for the Acquisition are included in the Company’s financial statements from the date of the acquisition.

Private Placement

Private Placement	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Private Placement [Abstract]
Private Placement	NOTE 4 — PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 4,233,333 Private Placement Warrants at a price of $1.50 per Private Placement Warrant, for an aggregate purchase price of $6,350,000. Each Private Placement Warrant is identical to the Public Warrants except that they are non-redeemable	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 4,233,333 Private Placement Warrants at a price of $1.50 per Private Placement Warrant, for an aggregate purchase price of $6,350,000. Each Private Placement Warrant is identical to the Public Warrants except that they are non-redeemable

Revenue

Revenue	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids, Inc [Member]
Revenue	Note 4. Revenue The following table represents the Company’s revenues disaggregated, by sales channel. Nine Months Ended September 30, September 30, Revenue direct to customers $ 1,729 $ 652 Revenue through channel partners 7,743 6,282 Total revenue $ 9,472 $ 6,934 The Company did not recognize any revenue related to extended warranties in 2019 and thus all revenue recognized was recognized at a point in time. Remaining performance obligations: Contract Balances: Costs to obtain a contract:	Note 4. Revenue The following table represents the Company’s revenues for the year ended December 31, 2019, disaggregated, by sales channel. Disaggregation of revenue: 2019 Revenue direct to customers $ 3,263 Revenue through channel partners 3,952 Total revenue $ 7,215 The Company did not recognize any revenue related to extended warranties in 2019 and thus all revenue recognized was recognized at a point in time. Remaining performance obligations: e Contract balances Contract liabilities: Costs to obtain a contract: Warranties: The following is a roll-forward of the Company’s accrued warranty liability: 2019 2018 Balance as of January 1 $ 910 $ 406 Accrual for warranties issued 415 919 Warranty charges (316 ) (415 ) Balance as of December 31 $ 1,009 $ 910 The warranty liability is included in accrued expenses and other current liabilities on the Consolidated Balance Sheets.

Related Party Transactions

Related Party Transactions	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Related Party Transactions	NOTE 5 — RELATED PARTY TRANSACTIONS Founder Shares On March 29, 2019, the Sponsor purchased 5,750,000 shares (the “Founder Shares”) of the Company’s Class B common stock for an aggregate price of $25,000. The Founder Shares will automatically convert into Class A common stock upon the consummation of a Business Combination on a one-for-one The Founder Shares included an aggregate of up to 750,000 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ option to purchase additional units was not exercised in full or in part, so that the Sponsor would own, on an as-converted The holders of the Founder Shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading Related Party Loans On April 9, 2019, an affiliate of the Sponsor loaned the Company an aggregate of $125,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note (the “Promissory Note”). The Promissory Note was non-interest In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors or any of their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $1.50 per warrant. The warrants would be identical to the Private Placement Warrants. There were no working capital loans outstanding as of September 30, 2020.	NOTE 5. RELATED PARTY TRANSACTION Founder Shares On March 29, 2019, the Sponsor purchased 5,750,000 shares (the “Founder Shares”) of the Company’s Class B common stock for an aggregate price of $25,000. The Founder Shares will automatically convert into Class A common stock upon the consummation of a Business Combination on a one-for-one basis, The Founder Shares included an aggregate of up to 750,000 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ option to purchase additional units was not exercised in full or in part, so that the Sponsor would own, on an as-converted basis, The holders of the Founder Shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day Related Party Loans On April 9, 2019, an affiliate of the Sponsor loaned the Company an aggregate of $125,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note (the “Promissory Note”). The Promissory Note was non-interest bearing In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors or any of their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $1.50 per warrant. The warrants would be identical to the Private Placement Warrants.
XL Hybrids Inc [Member]
Related Party Transactions			Note 15. Related Party Transactions​​​​​​​ Operating lease: Rent expense under the operating lease for the years ended December 31, 2019 and 2018 was $289 and $233, respectively. Future minimum lease payments for this lease for the years ending December 31 are as follows: 2020 $ 213 2021 36 $ 249

New Markets Tax Credit Financin

New Markets Tax Credit Financing	12 Months Ended
	Dec. 31, 2019
XL Hybrids, Inc [Member]
New Market Tax Credit Financing [Line Items]
New market tax credit financing	Note 5. New Markets Tax Credit Financing On March 4, 2015, the Company entered into a financing transaction with U.S. Bancorp Community Development Corporation (U.S. Bank) under a qualified New Markets Tax Credit (“NMTC”) program related to the operation of the Company’s facility in Quincy, Illinois. The NMTC program was provided for in the Community Renewal Tax Relief Act of 2000 (the Act) and is intended to encourage capital investment in qualified lower income communities. The Act permits taxpayers to claim credits against their Federal income taxes for up to 39% of qualified investments in the equity of community development entities (CDEs). CDEs are privately managed investment institutions that are certified to make qualified low-income In connection with the financing, the Company made two loans totaling $10,454 to federal ($6,455 at 1.51%) and state ($3,998 at 1.53%) NMTC investment funds (the Investment Funds). Simultaneously, U.S. Bank made an equity investment of $4,995 to the Investment Funds and, by virtue of such contribution, is entitled to substantially all of the tax benefits derived from the NMTC. For compliance with the NMTC rules, principal payments on the loan do not begin until June 10, 2025 (the NMTC rules prohibit principal payments during the 7-year The Investment Funds then contributed the loan proceeds to a CDE, which, in turn, loaned combined funds of $15,000, net of debt issuance costs of $546, to XL Hybrid Quincy, LLC, a wholly-owned subsidiary of the Company, at an interest rate of 1.15% per year with a maturity date of March 4, 2045. These loans are secured by the leasehold improvements and equipment at the facility in Quincy, Illinois. Repayment of the loans commences in March 10, 2025. The proceeds from the loans from the CDE were used to partially fund the build-out The transaction includes a put/call feature whereby, at the end of the seven-year NMTC compliance period, the Company may be obligated or entitled to repurchase U.S. Bank’s equity interest in the Investment Funds. The Company believes that U.S. Bank will exercise the put option in March 2022 at the end of the recapture period. The value attributable to the put/call is anticipated to be nominal. The NMTC is subject to 100% recapture for a period of seven years as provided in the Internal Revenue Code. The Company is required to be in compliance with various regulations and contractual provisions that apply to the NMTC arrangement. Non-compliance The Company has determined that the financing arrangement with the Investment Fund and CDEs contains a variable interest entity (“VIE”). This conclusion was reached based on the following: • The ongoing activities of the Investment Fund – collecting and remitting interest and fees and NMTC compliance—were all considered in the initial design and are expected to significantly affect the economic performance throughout the life of the Investment Fund; • management considered the contractual arrangements that obligate the Company to comply with NMTC rules and regulations, deliver tax benefits, and provide various other guarantees to the structure; • U.S. Bank’s lack of a material interest in the underlying economics of the project as a result of the guarantees, indemnifications, and put/call options; and • the fact that the Company is obligated to absorb losses of the Investment Fund. As such, the Company concluded that it is the primary beneficiary of the VIE and consolidated the Investment Fund, as a VIE, in accordance with the accounting standards for consolidation. Because the Company consolidates an entity from which it has an approximately $10,500 loan receivable and consolidates an entity to which it owes an approximately $15,000 loan payable, these two balances partially eliminate against each other in consolidation. The $4,995 in net proceeds received in exchange for the transfer of tax credits have been deferred and will be recognized when the tax benefits have been fully earned and delivered to US Bank without risk of recapture. The Company anticipates recognizing the net cash received as income upon completion of the seven-year NMTC compliance period. US Bank’s $4,995 contribution was initially recorded as restricted cash and its interest in the Investment Fund is included in other liabilities in the consolidated balance sheets. During the years ended December 31, 2019 and 2018, the Company amortized $78 and $80, respectively, of debt issuance costs related to the NMTC. The unamortized balance as of December 31, 2019 and 2018 is $169 and $247, respectively.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2020
XL Hybrids, Inc [Member]
Inventory [Line Items]
Inventory	Note 5. Inventory Inventories are measured at the lower of cost or net realizable value. The cost of inventories includes expenditures incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, costs include an appropriate share of production overhead based on normal operating capacity. Inventories consist of the following: September 30, December 31, Raw Materials $ 4,438 $ 2,297 Work-in-process 40 120 Finished Goods 205 72 Reserve for Obsolescence (130 ) (249 ) $ 4,553 $ 2,240

Revolving Line of Credit

Revolving Line of Credit	9 Months Ended
	Sep. 30, 2020
XL Hybrids Inc [Member]
Revolving Line of Credit	Note 6. Revolving Line of Credit Effective December 10, 2018, and as amended on November 19, 2019 and on August 12, 2020, XL entered into a Loan and Security Agreement for a revolving line of credit with Silicon Valley Bank. The revolving line of credit features a maximum borrowing base equal to the lesser of the defined borrowing base less any outstanding principal or a minimum aggregate principal amount of $3 million, which may increase dependent upon certain revenue targets. The revolving line of credit matures on December 8, 2020. The revolving line of credit bears interest at a floating per annum rate equal to the greater of (i) the prime rate plus 4.50% or (ii) a fixed rate of 7.75%.

Term Debt

Term Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids, Inc [Member]
Short-term Debt [Line Items]
Term Debt	Note 7. Term Debt At September 30, 2020 and December 31, 2019, the carrying value of term debt was as follows: September 30, December 31, Subordinated convertible promissory notes: Face value of notes $ 18,099 $ 10,000 Accrued interest 1,464 — Unamortized deferred financing costs (344 ) (898 ) Subordinated convertible promissory notes, net 19,219 9,102 Term Loan 2,633 3,100 Unamortized deferred financing costs (43 ) (87 ) PPP Loan 1,100 — Vehicle financing agreements 239 271 Total debt obligations, net of deferred financing costs 3,929 3,284 Less: current portion of debt 2,801 1,435 Debt – net of current portion 1,128 1,849 Convertible notes payable: Extinguishment Loss During the nine months ended September 30, 2020, the Company incurred a loss on extinguishment of $1,038,000 in connection with the amendment of $10,000,000 in face value of convertible notes. Specifically, during February of 2020, the Company entered into amendments of the convertible loan agreements with these note holders to extend the maturities to February 2021. The Company computed the discounted cash flows from these convertible notes as of the date of the amendment, both before and after the amendment. The Company determined that there was a greater than 10% change in the present value of these cash flows, and as such, the amendment qualified as an extinguishment. Pursuant to the relevant accounting guidance, the Company recorded a loss on extinguishment of debt of $1,038,000. Payroll Protection Program loan (“PPP): pre-funding	Note 6. Debt At December 31, 2019 and 2018, the carrying value of debt was as follows: December 31, 2019 2018 Subordinated convertible promissory notes $ 10,000 $ — Unamortized debt discount (898 ) — Term Loan 3,100 1,000 Unamortized debt discount (87 ) (65 ) Revolver — 2,587 Vehicle financing agreements 271 367 Total debt obligations, net of deferred financing costs $ 12,386 $ 3,889 Investor term loan and bridge notes: Bank term loan and revolver: The Term Loan was structured to be paid in two tranche periods of up to $1,000 in each period, or up to $2,000 in total. The first tranche was available to the Company upon execution of the agreement and was drawn in December 2018. The second tranche became available to the Company as it achieved specified revenue thresholds for the trailing 12 month period ending as of December 31, 2018. The Company drew the additional $1,000 in January 2019. Interest payments are payable in monthly installments at a rate equal to the greater of 2% greater than the Prime Rate or a fixed rate of 7.00%. Payments were interest only until July 2019 when principal payments in the amount of $67 per month commenced. The Term Loan matures in December 2021. In connection with the amendment to the Loan and Security Agreement executed in November 2019, the Company secured access to an additional term loan (Growth Capital Term Loan). The Growth Capital Term Loan was structured to be paid in two tranche periods of up to $1,500 in the first period and up to $500 in the second period, or up to $2,000 in total. The first tranche was available to the Company upon execution of the agreement and was drawn in November 2019. The second tranche was to be made available to the Company if it had received, prior to November 30, 2019, a fully-executed term sheet for new equity. The Company did not meet this milestone. Interest payments are payable in monthly installments at a rate equal to the greater of 2% greater than the Prime Rate or a fixed rate of 7.00%. Payments were interest only until December 31, 2019 at which point principal payments in the amount of $50 per month will commence. The Growth Capital Term Loan matures in June 2022. The Loan and Security Agreement is secured by the assets and intellectual property of the Company and is subject to certain non-financial On December 10, 2018, the Company issued a warrant to purchase 100,000 shares of common stock at a price of $0.18 per share that expire on December 10, 2028 to the lender in connection with the Loan and Security Agreement discussed in the paragraphs above. Upon the draw of the first tranche of the Term Loan, the Company is deemed to automatically have granted the right to purchase 100,000 additional shares of common stock with the same terms. Upon the second tranche, the Company is deemed to automatically have granted the right to purchase 100,000 additional shares with the same terms. At the discretion of the holder, the warrants may be exercised at any time in cash or may be subject to a cashless exercise in which the warrant shares are converted to common stock under a defined conversion formula. As of December 31, 2019 and 2018, the warrant is for 300,000 and 200,000 shares of common stock, respectively. The estimated grant date fair value of these common stock warrants was $0.13 per share. These common stock warrants were assessed under ASC 480 Distinguishing Liabilities from Equity In addition to the common stock warrants recorded as a debt discount, the Company paid issuance costs amounting to $61 in connection with the Loan and Security Agreement discussed above. These costs were allocated between the Term Loan and the Revolver based on the respective availability. The portion allocated to the Term Loan is $24 and $35 as of December 31, 2019 and 2018, respectively, and is reflected net against the long-term debt on the consolidated balance sheets. The portion allocated to the Revolver is $0 and $25 as of December 31, 2019 and 2018, respectively, and was reflected net against the revolving line of credit on the consolidated balance sheet as of December 31, 2019. These costs are being amortized over the term of the associated debt agreement under the effective interest method. On November 19, 2019, the Company issued a warrant to purchase 150,000 shares of common stock at an exercise price of $0.18 per share that expire on November 19, 2029 to the lender in connection with the amendment to the Loan and Security Agreement discussed in the paragraphs above. At the discretion of the holder, the warrants may be exercised at any time in cash or may be subject to a cashless exercise in which the warrant shares are converted to common stock under a defined conversion formula. The estimated grant date fair value of these common stock warrants was $0.14 per share. These common stock warrants were assessed under ASC 480 Distinguishing Liabilities from Equity In addition to the common stock warrants recorded as a debt discount, the Company paid issuance costs amounting to $29 in connection with the amendment to the Loan and Security Agreement discussed above. These costs are reflected net against the long-term debt on the consolidated balance sheets and are being amortized over the term of the associated debt agreement under the effective interest method. Convertible notes payable: The notes issued in June 2019 were set to mature at the earlier of (i) June 19, 2020 or (ii) the occurrence of an event of default as defined in the note agreements. The notes were amended subsequent to year end (in February 2020, see Note 19) to extend the maturity date to February 6, 2021. The notes earn interest at a rate of 8.0% per year. Interest earned on these outstanding notes during the year ended December 31, 2019 amounted to $439. This amount is captured as accrued interest in accounts payable and accrued expenses in the consolidated balance sheet as of December 31, 2019. Upon a change of control as defined in the note agreements, the Company is required to repay all outstanding principal and interest and a 100% premium on the outstanding principal balance of each note. Under the terms of the note agreements, if a qualified financing event occurs before maturity, the notes and accrued interest are automatically convertible at 80% of the price per share paid by cash investors in such qualified financing. Additionally, if a non-qualified The Company assessed these embedded features and determined that they were not considered clearly and closely related to the host notes, and met the definition of a derivative. Therefore, these embedded features were all required to be bifurcated from the notes and accounted for separately as a combined derivative liability. The Company estimated the fair value of the combined derivative liability at the respective issuances of the notes as $217, which was recorded as a liability and as a discount net against the subordinated convertible notes. The Company will be required to remeasure the combined derivative liability to its then fair value at each subsequent balance sheet date, through an adjustment to current earnings (see Note 7 for further details on the Company’s fair value measurements). The Company incurred issuance costs amounting to $180 in connection with the subordinated convertible promissory notes discussed above. These costs are reflected net against the subordinated convertible promissory notes on the consolidated balance sheets and are being amortized, along with the discount related to the combined derivative liability, over the term of the associated debt agreement utilizing the effective interest method. The Company recorded $1,282 in amortization of these discounts as a component of interest expense during the year ended December 31, 2019. Vehicle financing agreements: The following table summarizes the aggregate future contractual maturities of the Company’s outstanding debt, at face value, as of December 31, 2019 over the next 5 years and thereafter: Year Ended December 31, 2020 $ 11,494 2021 1,490 2022 374 2023 13 13,371 Less debt discount (985 ) $ 12,386

Commitments

Commitments	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 6 — COMMITMENTS Registration Rights Pursuant to a registration rights agreement entered into on July 11, 2019, the holders of the Founder Shares (and any shares of Class A common stock issuable upon conversion of the Founder Shares), Private Placement Warrants (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants), and securities that may be issued upon conversion of Working Capital Loans or pursuant to the Forward Purchase Agreement (described below) are entitled to registration rights requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to Class A common stock). The holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up Underwriting Agreement The underwriters were paid a cash underwriting discount of $4,600,000. In addition, the underwriters are entitled to a deferred fee of $0.35 per Unit, or $8,050,000. The deferred fee will be forfeited by the underwriters solely in the event that the Company fails to complete a Business Combination, subject to the terms of the underwriting agreement. Forward Purchase Agreement On July 11, 2019, a managing member of the Sponsor entered into a forward purchase contract with the Company to purchase, in a private placement to occur concurrently with the consummation of the Company’s initial Business Combination, up to $150,000,000 of the Company’s securities. The type and amount of securities to be purchased by the managing member of the Sponsor will be determined by the Company and the managing member of the Sponsor at the time the Company enters into the definitive agreement for the proposed Business Combination. This agreement would be independent of the percentage of stockholders electing to convert their public shares and may provide the Company with an increased minimum funding level for the initial Business Combination. The agreement is also conditioned on the Company’s board of directors, including an affiliate of the managing member of the Sponsor, having unanimously approved the proposed initial Business Combination. Accordingly, the managing member of the Sponsor may not agree to purchase any securities, in which case the Company may need to arrange alternate financing to complete the Business Combination. Merger Agreement On September 17, 2020, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Merger Sub and XL. Pursuant to the Merger Agreement, Merger Sub will merge with and into XL, with XL surviving the merger (the “Merger”). As a result of the Merger, XL will become a wholly-owned subsidiary of the Company, with the securityholders of XL becoming securityholders of the Company. In connection with the Merger, an aggregate of 100,000,000 shares of the Company’s stock will be issued or reserved for issuance to XL securityholders. Additionally, in connection with the proposed transaction with XL, the Company intends to ask stockholders to approve an amendment to its certificate of incorporation to combine the Company’s Class A and Class B common stock into one single class of common stock and increase the number of shares of common stock authorized to 350,000,000 shares. Immediately prior to the effective time of the Merger (the “Effective Time”), XL will cause each share of XL’s preferred stock (the “XL Preferred Stock”) that is issued and outstanding immediately prior to the Effective Time to be automatically converted into shares of XL’s common stock, (the “XL Common Stock” and, together with the XL Preferred Stock, the “XL Stock”) in accordance with the terms of XL’s amended and restated certificate of incorporation. All of the shares of XL Preferred Stock so converted into shares of XL Common Stock will no longer be issued and outstanding and will cease to exist, and each holder of XL Preferred Stock will thereafter cease to have any rights with respect to such shares of XL Preferred Stock. At the Effective Time, by virtue of the Merger: • Each share of XL Common Stock issued and outstanding immediately prior to the Effective Time (including each share of XL Common Stock issued as a result of the conversion of XL Preferred Stock described above and any conversion or exchange of XL’s convertible promissory notes (each, a “XL Convertible Note”)) will be automatically converted into the right to receive that number of shares of the Company’s common stock (“Pivotal Common Stock”) equal to the Exchange Ratio described below. • Each outstanding option to purchase shares of XL Common Stock, whether or not exercisable and whether or not vested, immediately prior to the Effective Time (each, an “XL Option”) will be assumed by the Company and converted into an option to purchase a number of shares of Pivotal Common Stock equal to the product of (x) the number of shares of XL Common Stock subject to such XL Option immediately prior to the Effective Time and (y) the Exchange Ratio, at an exercise price per share (rounded up to the nearest whole cent) equal to (A) the exercise price per share of such XL Option immediately prior to the Effective Time divided by (B) the Exchange Ratio. • Each warrant, issued by XL and outstanding immediately prior to the Effective Time, to purchase shares of XL Stock (each, an “XL Warrant”) will be automatically assumed by Pivotal and will become a warrant to acquire, on the same terms and conditions as were applicable under each such XL Warrant, a number of shares of Pivotal Common Stock equal to the product of (x) the number of shares of XL Stock subject to such XL Warrant immediately prior to the Effective Time as adjusted pursuant to the terms of such XL Warrant and (y) the Exchange Ratio, at an exercise price equal to (A) the exercise price of such XL Warrant immediately prior to the Effective Time as adjusted pursuant to the terms of such XL Warrant divided by (B) the Exchange Ratio. The “Exchange Ratio” is the quotient obtained by dividing (i) 100,000,000 by (i) the sum of (a) the number of issued and outstanding shares of XL Common Stock immediately prior to the Effective Time (including all shares of XL Common Stock issued as a result of the conversion or exchange of XL Preferred Stock and XL Convertible Notes) plus (b) the number of shares of XL Common Stock issuable upon the exercise, conversion or other exchange of XL Convertible Notes, XL Options and XL Warrants which are not converted, exchanged or exercised prior to the Effective Time and are to remain outstanding as of and immediately following the Effective Time plus (c) the number of shares of XL Common Stock issuable upon the exercise, conversion or other exchange of any other debt or equity securities of XL outstanding immediately prior to the Effective Time. Subscription Agreements On September 17, 2020, the Company entered into subscription agreements (“Subscription Agreements”) with certain accredited investors (“Investors”), pursuant to which in connection with the Merger, the Company will issue an aggregate of 15,000,000 shares of Pivotal Common Stock to the Investors at a price of $10.00 per share, for aggregate gross proceeds to the Company of $150,000,000 (the “PIPE Offering”). The closing of the PIPE Offering is conditioned upon, among other customary closing conditions, (i) the Company receiving shareholder approval of the issuance of the shares of Pivotal Common Stock to be issued to the Investors pursuant to the rules and regulations of the NYSE and (ii) the Company and XL consummating the Merger prior to or substantially concurrently with the closing of the PIPE Offering. The Merger Agreement contains customary representations, warranties and covenants by the parties thereto and the closing is subject to certain conditions as further described in the Merger Agreement.	NOTE 6. COMMITMENTS Registration Rights Pursuant to a registration rights agreement entered into on July 11, 2019, the holders of the Founder Shares (and any shares of Class A common stock issuable upon conversion of the Founder Shares), Private Placement Warrants (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants), and securities that may be issued upon conversion of Working Capital Loans or pursuant to the Forward Purchase Agreement (described below) are entitled to registration rights requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to Class A common stock). The holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up period. Underwriting Agreement The underwriters were paid a cash underwriting discount of $4,600,000. In addition, the underwriters are entitled to a deferred fee of $0.35 per Unit, or $8,050,000. The deferred fee will be forfeited by the underwriters solely in the event that the Company fails to complete a Business Combination, subject to the terms of the underwriting agreement. Forward purchase agreement On July 11, 2019, a managing member of the Sponsor entered into a forward purchase contract with the Company to purchase, in a private placement to occur concurrently with the consummation of the Company’s initial Business Combination, up to $150,000,000 of the Company’s securities. The type and amount of securities to be purchased by the managing member of the Sponsor will be determined by the Company and the managing member of the Sponsor at the time the Company enters into the definitive agreement for the proposed Business Combination. This agreement would be independent of the percentage of stockholders electing to convert their public shares and may provide the Company with an increased minimum funding level for the initial Business Combination. The agreement is also conditioned on the Company’s board of directors, including an affiliate of the managing member of the Sponsor, having unanimously approved the proposed initial Business Combination. Accordingly, the managing member of the Sponsor may not agree to purchase any securities, in which case the Company may need to arrange alternate financing to complete the Business Combination.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
Stockholder's Equity	NOTE 7 — STOCKHOLDERS’ EQUITY Preferred Stock Class A Common Stock Class B Common Stock Holders of Class A common stock and Class B common stock will vote together as a single class on all other matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one as-converted Warrants Once the warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $0.01 per warrant; • upon not less than 30 days’ prior written notice of redemption; and • if, and only if, the reported last sale price of the Company’s Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading • If, and only if, there is a current registration statement in effect with respect to the shares of Class A common stock underlying such warrants. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of an initial Business Combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Sponsor, initial stockholders or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of an initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the Newly Issued Price, and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price.	NOTE 7. STOCKHOLDERS’ EQUITY Preferred Stock Class A Common Stock Class B Common Stock Holders of Class A common stock and Class B common stock will vote together as a single class on all other matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one basis, an as-converted basis, Warrants Once the warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $0.01 per warrant; • upon not less than 30 days’ prior written notice of redemption; and • if, and only if, the reported last sale price of the Company’s Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day • If, and only if, there is a current registration statement in effect with respect to the shares of Class A common stock underlying such warrants. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of an initial Business Combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Sponsor, initial stockholders or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of an initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the Newly Issued Price, and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price.

Income Tax

Income Tax	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019
Income Tax	NOTE 8. INCOME TAX The Company’s net deferred tax liability at December 31, 2019 is as follows: Deferred tax liability Unrealized gain on securities $ (1,707 ) Total deferred tax liability (1,707 ) Valuation allowance — Deferred tax liability, net of allowance $ (1,707 ) The income tax provision for the period from March 20, 2019 (inception) through ended December 31, 2019 consists of the following: Federal Current $ 318,881 Deferred 1,707 State Current $ — Deferred — Change in valuation allowance — Income tax provision $ 320,588 As of December 31, 2019, the Company did not have any U.S. federal and state net operating loss carryovers (“NOLs”) available to offset future taxable income. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2019 is as follows: Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Income tax provision 21.0 % The Company files income tax returns in the U.S. federal jurisdiction in various state and local jurisdictions and is subject to examination by the various taxing authorities. The Company’s tax returns since inception remain open and subject to examination.
XL Hybrids, Inc [Member]
Income Tax		Note 14. Income Taxes Net deferred income tax assets consist of the following components as of December 31, 2019 and 2018: 2019 2018 Deferred tax assets (liabilities): Net operating loss carryforwards $ 15,239 $ 11,718 Tax creditt carryforwards 1,341 1,275 Reserves 308 380 Share-based compensation 308 88 Depreciation and amortization (16 ) 18 Other 91 59 Total deferred tax assets 17,271 13,538 Less valuation allowance (17,271 ) (13,538 ) Net deferred tax assets (liabilities) $ — $ — The Company has provided a full valuation allowance against its net deferred tax assets since realization of any future benefit from deductible temporary differences and net operating loss cannot be sufficiently assured. Management of the Company has evaluated the positive and negative evidence bearing upon the reliability of its deferred tax assets, which are comprised principally of net operating loss carryforwards and research and development credits. Under the applicable accounting standards, management has considered the Company’s history of losses and concluded that it is more likely than not that the Company will not recognize the benefits of federal and state deferred tax assets. During 2019, the Company increased its valuation allowance by $3,733. The Company has federal and state net operating loss carryforwards of approximately $57,195 and $50,139. $31,633 of the federal net operating loss carryforward will expire at various dates commencing on 2029 and through 2037 and $25,562 were generated in the years ended December 31, 2019 and 2018 and have an indefinite life. At December 31, 2019, the Company has federal and state tax credits of approximately $953 and $492, respectively. These federal and state tax credits are available to reduce future taxable income and expire at various dates commencing 2026 through 2039. Utilization of the NOLs and tax credit carryforwards may be subject to a substantial annual limitation under Section 382 of the Internal Revenue Code of 1986 due to ownership change limitations that have occurred previously or that could occur in the future. These ownership changes may limit the amount of net operating loss and tax credit carryforwards that can be utilized annually to offset future taxable income and tax, respectively. The Company has not determined whether an ownership change under section 382 has occurred or whether such limitation exists.

Fair Value Measurements

Fair Value Measurements	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Fair Value Measurements	NOTE 8 — FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured non-financial re-measured The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2020 and December 31, 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level September 30, December 31, Assets: Marketable securities held in Trust Account 1 $ 232,286,222 $ 231,919,897	NOTE 9. FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and and non-financial assets are re-measured and The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level December 31, Assets: Marketable securities held in Trust Account 1 $ 231,919,897
XL Hybrids, Inc [Member]
Fair Value Measurements	Note 8. Fair Value Measurements Contingent consideration liability: The key inputs to the valuation model that was utilized to estimate the fair value of the contingent consideration liability included volatility, risk free rate and probability of a subsequent round of funding. Convertible notes payable derivative liabilities: 2019 Notes: The fair value of the convertible notes with the derivative features is compared to the fair value of a plain vanilla note (excluding the derivative features), which is calculated based on the present value of the future cash flows. The difference between the two values represents the fair value of the bifurcated derivative features as of each respective valuation date. The Company notes that the key inputs to the valuation models that were utilized to estimate the fair value of the 2019 Notes convertible debt derivative liabilities included: • The probability-weighted conversion discount is based on the contractual terms of the convertible note agreement and the expectation of the pre-money valuation • The remaining term was determined based on the remaining time period to maturity of the related convertible note with embedded features subject to valuation (as of the respective valuation date). • The Company’s equity volatility estimate was based on the re-levered historical • The risk rate was the discount rate utilized in the valuation and was determined based on reference to market yields for debt instruments with similar credit ratings and terms. • The probabilities and timing of the next financing event and default even are based on management’s best estimate of the future settlement of the respective convertible notes. The following table sets forth the Company’s assets and liabilities which are measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurements as of Level I Level II Level III Total Liabilities: Derivatives $ — $ — $ 5,914 $ 5,914 Contingent consideration — — 2,182 2,182 Total liabilities $ — $ — $ 8,096 $ 8,096 Fair Value Measurements as of Level I Level II Level III Total Liabilities: Derivatives $ — $ — $ 1,349 $ 1,349 Contingent consideration — — 1,503 1,503 Total liabilities $ — $ — $ 2,852 $ 2,852 The following is a roll forward of the Company’s Level 3 instruments: Balance, December 31, 2019 $ 2,852 Reduce derivative liability for extinguishment of convertible notes payable (1,349 ) Increase derivative liability for issuance of convertible notes payable 2,382 Fair value adjustments- Derivatives 3,532 Fair value adjustments- Contingent consideration 679 Balance, September 30, 2020 $ 8,096		Note 7. Fair Value Measurements Contingent consideration liability: The key inputs to the valuation model that was utilized to estimate the fair value of the contingent consideration liability included volatility, risk free rate and probability of a subsequent round of funding. Convertible notes payable derivative liabilities: 2019 Notes: The fair value of the convertible notes with the derivative features is compared to the fair value of a plain vanilla note (excluding the derivative features), which is calculated based on the present value of the future cash flows. The difference between the two values represents the fair value of the bifurcated derivative features as of each respective valuation date. The Company notes that the key inputs to the valuation models that were utilized to estimate the fair value of the 2019 Notes convertible debt derivative liabilities included: • The probability-weighted conversion discount is based on the contractual terms of the convertible note agreement and the expectation of the pre-money valuation • The remaining term was determined based on the remaining time period to maturity of the related convertible note with embedded features subject to valuation (as of the respective valuation date). • The Company’s equity volatility estimate was based on the re-levered historical • The risk rate was the discount rate utilized in the valuation and was determined based on reference to market yields for debt instruments with similar credit ratings and terms. • The probabilities and timing of the next financing event and default event are based on management’s best estimate of the future settlement of the respective convertible notes. The following table sets forth the Company’s assets and liabilities which are measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurements as of Level I Level II Level III Total Liabilities: Derivatives $ — $ — $ 1,349 $ 1,349 Contingent consideration — — 1,503 1,503 Total liabilities $ — $ — $ 2,852 $ 2,852

Share-Based Compensation Expens

Share-Based Compensation Expense	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids Inc [Member]
Share-Based Compensation Expense	Note 9. Share-Based Compensation During the nine months ended September 30, 2020, the Company issued 3,349,414 options to certain employees which will vest over a period of one to four years. The weighted-average fair value of stock options granted during the nine months ended September 30, 2020 and 2019, as determined by the Black-Scholes option pricing model, was $0.63 and $0.13, respectively. Share-based compensation expense for the nine months ended September 30, 2020 and 2019 was $663 and $218, respectively. As of September 30, 2020, there was $2,566 of unrecognized compensation cost related to share-based payments, which is expected to be recognized over the remaining vesting periods, with a weighted-average period of 1.8 years. As of September 30, 2020, 589,460 shares of restricted stock were issued and are outstanding and are subject to forfeiture.	Note 10. Share-Based Compensation Expense During 2010, the Company established the 2010 Equity Incentive Plan (the Plan), subsequently amended and restated, under which a maximum number of 16,935,517 shares of the Company’s authorized and available common stock may be issued in the form of incentive stock options and other equity interests. Under the terms of the Plan, options and other equity interests may be granted to employees, officers, directors, and consultants of the Company. There were 2,728,213 shares available for future grant under the Plan at December 31, 2019. The Company recognized $208 and $305 in stock-based compensation expense for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019, there is approximately $922 of unrecognized compensation expense related to non-vested Stock Options A summary of stock option award activity for the years ended December 31, 2019 and 2018 was as follows: Options Shares Weighted Average Weighted Average Outstanding at December 31, 2017 5,307,252 $ 0.15 5.6 Granted 6,274,230 0.18 Exercised (12,500 ) 0.18 Cancelled or forfeited (895,750 ) 0.18 Outstanding at December 31, 2018 10,673,232 0.16 6.7 Granted 6,502,400 0.18 Exercised (58,313 ) 0.02 Cancelled or forfeited (3,823,733 ) 0.18 Outstanding at December 31, 2019 13,293,586 $ 0.18 7.4 Exercisable at December 31, 2018 6,274,529 $ 0.15 5.3 Exercisable at December 31, 2019 6,228,796 $ 0.16 5.0 The weighted-average fair value of stock options granted during the years ended December 31, 2019 and 2018, as determined by the Black-Scholes option pricing model, ranged from $0.13 to $0.14. The aggregate intrinsic value of stock options exercised in the years ended December 31, 2019 and 2018 was $1,676 and $0 as determined on the date of exercise. Cash received from options exercised for the years ended December 31, 2019 and 2018 was $9,987 and $2,250, respectively. Restricted Stock Awards The fair value of restricted stock awards is estimated by the fair value of the Company’s common stock at the date of grant. Restricted stock activity during year ended at December 31, 2019 was as follows: Number of shares Weighted-average Non-vested, — Granted 589,460 $ 0.18 Vested — Cancelled or forfeited — Non-vested, 589,460 The Company award two directors 294,730 shares of the Company’s Common stock during the year ended December 31, 2019. There were no restricted stock awards granted in 2018. The restricted stock awards include both a service and performance-based vesting condition. The awards become fully vested upon a change-in-control,

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids Inc [Member]
Commitments and Contingencies	Note 10. Commitments and Contingencies Legal proceedings: Operating leases: For Years Ending December 31, Operating lease 2020 (excluding the nine months ended September 30, 2020) $ 165,708 2021 412,894 2022 415,255 2023 425,595 2024 436,244 Thereafter 74,535 Future minimum lease payments $ 1,930,231	Note 16. Commitments and Contingencies Operating leases: In January 2015, the Company entered into a noncancelable lease agreement for 3,264 square feet of warehouse, research and development, and vehicle development and installation facilities in Quincy, Illinois through December 31, 2020. In connection with the Business Combination discussed in Note 3, the Company entered into a sublease arrangement in California through December 31, 2019. In December 2019, the Company signed a noncancelable lease agreement for 23,540 square feet of office, warehouse, research and development, and distribution facilities in California through February 2025. Future minimum lease payments for these operating leases for the years ending December 31 are as follows: 2020 $ 422 2021 377 2022 415 2023 426 2024 436 Thereafter 75 $ 2,151 See Note 15 for related-party operating lease commitment. Legal proceedings: In January 2018, the Company received a demand letter from the counsel of a vendor which claimed the Company was indebted for a success fee for services allegedly provided under a now-expired

Net Loss Per Share

Net Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids Inc [Member]
Net Loss Per Share	Note 11. Net Loss Per Share The following table sets forth the computation of basic and diluted net loss per share for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Numerator: Net loss $ (20,027 ) $ (11,186 ) Denominator: Weighted average shares outstanding, basic and diluted 11,555,159 10,508,012 Net loss per share, basic and diluted $ (1.73 ) $ (1.06 ) The Company’s contingently convertible notes payable did not meet the condition to be converted into common stock as of September 30, 2020 and 2019. Additionally, the Company’s contingently issuable unvested Restricted Stock did not meet the performance based vesting condition as of September 30, 2020 and 2019. Potential dilutive securities, which include stock options, convertible preferred stock and warrants have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net loss per share is the same. The number of shares underlying outstanding stock options, warrants, convertible debt (based upon a stock price fair value of $4.75 and $0.18 during the nine months ended September 30, 2020 and 2019, respectively) and convertible preferred shares for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Stock options 15,900,812 8,263,186 Convertible preferred stock 99,481,041 94,661,692 Convertible debt 2,073,128 25,692,194 Warrants 2,138,007 6,574,835 Total 119,592,988 135,191,907	Note 17. Net Loss Per Share The following is a reconciliation of the numerator and denominator used to calculate basic earnings per share and diluted earnings per share for the years ended December 31, 2019, and 2018: 2019 2018 Numerator: Net loss $ (14,901 ) $ (12,903 ) Denominator: Weighted average shares outstanding, basic and diluted 10,752,940 10,253,822 Net loss per share, basic and diluted 1.39 (1.26 ) The Company’s contingently convertible notes payable did not meet the condition to be converted to common stock as of December 31, 2019 and 2018. Additionally, the Company’s contingently issuable unvested restricted stock did not meet the performance - based vesting condition as of December 31, 2019 and 2018. Potential dilutive securities, which include stock options, convertible preferred stock and warrants have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net loss per share is the same. The number of shares underlying outstanding stock options, convertible preferred shares and warrants at December 31, 2019 and 2018 were as follows: 2019 2018 Stock options 13,293,586 10,085,022 Convertible preferred stocks 94,661,692 94,661,692 Warrants 7,724,835 6,474,835 Total 115,680,113 111,221,549

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
XL Hybrids, Inc [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment	Note 11. Property and Equipment Property, plant and equipment consisted of the following at December 31: 2019 2018 Equipment $ 630 $ 447 Furniture and fixtures 45 45 Computers 30 30 Software 346 98 Vehicles 559 588 Leasehold improvements 164 164 1,774 1,372 Less accumulated depreciation (934 ) (702 ) Property and equipment, net $ 840 $ 670 Depreciation expense on property and equipment, was $265 and $260 for the years ended December 31, 2019, and 2018, respectively.

Intangibles

Intangibles	12 Months Ended
	Dec. 31, 2019
XL Hybrids, Inc [Member]
Intangibles	Note 12. Intangibles Intangible assets consist of developed technology acquired during 2019. The gross value of $863 is being amortized over a useful life of 4 years. Accumulated amortization was $54 at December 31, 2019. Approximate annual aggregate amortization expense of the intangibles for the years subsequent to December 31, 2019 is as follows: Years ending December 31: 2020 $ 216 2021 216 2022 216 2023 162 Total amortization $ 809 Amortization expense recognized on intangible assets was $72 and $0 for the years ended December 31, 2019 and 2018, respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Accrued Expenses And Other Current Liabilities Disclosure [Line Items]
Accrued Expenses and Other Current Liabilities	Note 13. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following at December 31, 2019 and 2018: 2019 2018 Accrued warranty costs $ 1,009 $ 910 Contingent and deferred purchase consideration connection with Quantum acquisition 638 — Accrued financing fees 360 — Accrued expenses, other 553 459 Sales tax 96 696 Accrued settlement costs (1) — 600 Accrued compensation and related benefits 398 185 $ 3,054 $ 2,850 (1) See FN 16 for further information relating to settlement fees.

Warrants

Warrants	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Warrants	Note 9. Warrants Convertible Preferred Stock Warrants: B-1 B-1 B-1 B-1 In July 2016, the Company issued the Series C Warrants exercisable for 1,405,888 shares of Series C Preferred Stock at an exercise price per share of $0.6046 (see Note 19). The expiration date of the Series C Warrants is July 15, 2026. In September 2017, the Company issued warrants to an entity pursuant to the terms of a consulting agreement and a broker dealer services agreement. In consideration of the consulting agreement, the Company issued a warrant for 225,108 shares of Series D-1 D-1 D-1 D-1 D-1 D-1 The Series B-1 D-1 Distinguishing Liabilities from Equity Common Stock Warrants: In September 2017, in connection to the broker dealer services agreement noted above, the Company issued a warrant for 103,896 shares of common stock at an exercise price of $0.5775 per share. The expiration date of this warrant is September 29, 2022. In December 2018, January 2019 and November 2019, the Company issued warrants to purchase 200,000, 100,000 and 150,000 shares of common stock, respectively, at an exercise price of $0.18 per share to a lender in connection with the Loan and Security Agreement discussed in Note 6. These common stock warrants expire in December 2028, January 2029 and November 2029, respectively. The estimated grant date fair value of these common stock warrants was $0.13, $0.15 and $0.16 per share, respectively. The common stock warrants were assessed under ASC 480 Distinguishing Liabilities from Equity Derivatives and Hedging

Redeemable, Convertible Preferr

Redeemable, Convertible Preferred Stock and Stockholders' Deficit	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Redeemable, Convertible Preferred Stock and Stockholders' Deficit	Note 8. Redeemable, Convertible Preferred Stock and Stockholders’ Deficit Common stock: The following shares of common stock are reserved for future issuance: Conversion of redeemable, convertible preferred stock 94,661,692 Exercise of warrants for common stock 1,680,378 Exercise of warrants for redeemable, convertible preferred stock 5,044,457 Stock options issued and outstanding 13,293,586 Authorized for future grant under 2010 Equity Incentive Plan 2,728,213 117,408,326 Preferred stock: B-1 B-1), D-1 D-1), D-2 D-2), D-3 D-3), D-4 D-4). D-1, D-2, D-3, D-4, B-1, D-1, D-2, D-3, D-4 B-1, In September 2017, the Company issued 27,272,257 shares of Series D-1 D-1, D-2, D-3, D-4 D-1 In January 2018, the Company issued 5,252,830 shares of Series D-1 D-1. The Company amended its Certificate of Incorporation effective September 28, 2017. Prior to this date, the Junior Preferred was redeemable by the Company at any time after August 14, 2020, in three annual installments, commencing 60 days after receipt of notice from holders of at least 66 2/3% of the then-outstanding shares of Junior Preferred. During the period that the Junior Preferred was redeemable on or after the date noted above, the Company was accreting its Junior Preferred up to the redemption values through a charge to additional paid in capital. Subsequent to the amendment, the Company ceased recording any accretion adjustments to the Junior Preferred or the Series D as redemption related to any deemed liquidation event was not considered probable. Due to the contingently redeemable nature of the preferred stock, the Company has classified the Series D and Junior Preferred in temporary equity in the consolidated balances sheets as of December 31, 2019 and 2018. The established rights and privileges of the designated series of preferred stock are as follows: Dividends: non-cumulative D-1, D-2, D-3, D-4. non-cumulative B-1, Conversion: B-1, D-1, D-2, D-3, D-4, B-1, D-1, D-2, D-3, D-4 D-1 Voting: Liquidation: D-1, D-2, D-3, D-4 B-1, D-1 Redemption (deemed liquidation events): a) the merger or consolidation of the Corporation into or with another entity or involving a subsidiary of the Corporation and in such merger or consolidation the Corporation issues shares of its capital stock pursuant to the terms of such merger or consolidation; b) the sale, lease, exchange, license (other than a non-exclusive c) transactions following which holders of the Corporation’s capital stock outstanding immediately prior to such transaction or series of related transactions hold less than a majority of the voting securities of the entity surviving such transaction or series of related transactions or entity controlling such surviving entity; d) the liquidation, dissolution, or winding up of the Corporation, whether voluntary or involuntary.

Retirement Plan

Retirement Plan	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Retirement Plan	Note 18. Retirement Plan The Company has adopted a 401(k) plan to provide all eligible employees a means to accumulate retirement savings on a tax-advantaged after-tax

Subsequent Events

Subsequent Events	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Subsequent Event [Line Items]
Subsequent Events	NOTE 9 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements.	NOTE 10. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.
XL Hybrids, Inc [Member]
Subsequent Event [Line Items]
Subsequent Events	Note 12. Subsequent Event On December 21, 2020, the Company consummated its business combination with Pivotal pursuant to the merger agreement dated September 17, 2020. In connection with the closing of the business combination, Pivotal changed its name to XL Fleet Corp. The Company was deemed to be the accounting acquirer in the merger. The historical financial statements of the Company became the historical financial statements of the combined company upon the consumation of the merger.		Note 19. Subsequent Events Deferral of principal payments on term loans: six-month six-month Convertible notes payable: Public Health Emergency of International Concern: As the coronavirus pandemic continues to evolve, the Company believes the extent of the impact to its business, operating results, cash flows, liquidity and financial condition will be primarily driven by the severity and duration of the coronavirus pandemic, the pandemic’s impact on the U.S. and global economies and the timing, scope and effectiveness of federal, state and local governmental responses to the pandemic. Those primary drivers are beyond the Company’s knowledge and control, and as a result, at this time the Company is unable to predict the cumulative impact, both in terms of severity and duration, that the coronavirus pandemic will have on its business, operating results, cash flows and financial condition, but it could be material if the current circumstances continue to exist for a prolonged period of time. Although we have made our best estimates based upon current information, actual results could materially differ from the estimates and assumptions developed by management. Accordingly, it is reasonably possible that the estimates made in the financial statements have been, or will be, materially and adversely impacted in the near term as a result of these conditions, and if so, the Company may be subject to future impairment losses related to long-lived assets as well as changes to recorded reserves and valuations. Payroll Protection Program Loan: pre-funding Warrant exercise:

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Basis of presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q S-X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K 10-K	Basis of presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
Principles of consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.
Emerging growth company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging	Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth
Use of estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.	Use of estimates The preparation of the financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and cash equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2020 and December 31, 2019.	Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2019.
Marketable securities held in trust account	Marketable Securities Held in Trust Account At September 30, 2020, substantially all of the assets held in the Trust Account were held in money market funds, which are invested in U.S. Treasury securities. At December 31, 2019, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. Through September 30, 2020, the Company has withdrawn $520,032 of interest earned on the Trust Account to pay for its franchise and income tax obligations.	Marketable securities held in Trust Account At December 31, 2019, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills.
Common stock subject to possible redemption	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheets.	Common stock subject to possible redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet.
Income taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2020 and December 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security “CARES” Act into law. The CARES Act includes several significant business tax provisions that, among other things, would eliminate the taxable income limit for certain net operating losses (“NOL) and allow businesses to carry back NOLs arising in 2018, 2019 and 2020 to the five prior years, suspend the excess business loss rules, accelerate refunds of previously generated corporate alternative minimum tax credits, generally loosen the business interest limitation under IRC section 163(j) from 30 percent to 50 percent among other technical corrections included in the Tax Cuts and Jobs Act tax provisions.	Income taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.
Net loss per common share	Net Loss Per Common Share Net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding for the period. The Company applies the two-class	Net loss per common share Net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding for the period. The Company applies the two-class method
Reconciliation of net loss per common share	Reconciliation of Net Loss per Common Share The Company’s net (loss) income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: Three Months Ended September 30, Nine Months Ended September 30, For the Period from March 20, 2019 (Inception) Through September 30, 2020 2019 2020 2019 Net (loss) income $ (1,826,524 ) $ 665,511 $ (1,417,256 ) $ 664,827 Less: Income attributable to common stock subject to possible redemption — (708,312 ) (611,540 ) (708,312 ) Adjusted net loss $ (1,826,524 ) $ (42,801 ) $ (2,028,796 ) $ (43,485 ) Weighted average shares outstanding, basic and diluted 6,974,184 6,595,280 6,969,280 5,756,524 Basic and diluted net loss per common share $ (0.26 ) $ (0.01 ) $ (0.29 ) $ (0.01 )	Reconciliation of net loss per common share The Company’s net income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: For the Net income $ 1,206,018 Less: Income attributable to common stock subject to possible redemption (1,364,852 ) Adjusted net loss $ (158,834 ) Weighted average shares outstanding, basic and diluted 6,141,375 Basic and diluted net loss per share $ (0.03 )
Concentration of credit risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.	Concentration of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Fair value of financial instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying condensed consolidated balance sheets, primarily due to their short-term nature.	Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.
Recent accounting standards	Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.	Recent accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.
XL Hybrids Inc [Member]
Principles of consolidation	Basis of condensed consolidated financial statement presentation: The accompanying consolidated balance sheet and related disclosures as of December 31, 2019 have been derived from the Company’s audited financial statements included elsewhere in this proxy statement/prospectus. The Company’s financial condition as of September 30, 2020, and operating results for the nine months ended September 30, 2020 are not necessarily indicative of the financial conditions and results of operations that may be expected for any future interim period or for the year ended December 31, 2020.		Basis of consolidated financial statement presentation:
Emerging growth company			Emerging Growth Company: non-emerging
Use of estimates	Use of estimates:		Use of estimates:
Cash and cash equivalents			Cash and cash equivalents:
Income taxes			Income taxes: Income Taxes Uncertain tax positions taken or expected to be taken in a tax return are accounted for using the more likely than not threshold for financial statement recognition and measurement. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. For the years ended December 31, 2019, and 2018, there were no uncertain tax position taken or expected to be taken in the Company’s tax returns. In the normal course of business, the Company is subject to regular audits by U.S. federal and state and local tax authorities. With few exceptions, the Company is no longer subject to federal, state or local tax examinations by tax authorities in its major jurisdictions for tax years before 2016. The Company did not recognize any tax related interest or penalties in the accompanying consolidated financial statements, but would record any such interest and penalties as a component of the provision for income taxes.
Net loss per common share			Net loss per share: two-class two-class two-class non-cumulative Basic net income (loss) per share attributable to common shareholders is computed by dividing net income (loss) (the numerator) by the weighted average number of common shares outstanding for the period (the denominator). Diluted net income (loss) attributable to common shareholders is computed by adjusting net income (loss) attributable to common shareholders to reallocate undistributed earnings based on the potential impact of dilutive securities, and by dividing the diluted net income (loss) attributable to common shareholders by the weighted average number of common shares and potential common shares outstanding (if dilutive) during each period. For purposes of this calculation, potential dilutive common shares include unvested restricted stocks, convertible preferred shares, stock options, and warrants. The Company’s convertible Series D Preferred Stock contractually entitles the holders of such shares to participate in dividends but does not require the holders of such shares to participate in losses of the Company. In periods in which the Company reports a net loss attributable to common shareholders, diluted net loss per share attributable to common shareholders is the same as basic net loss per share attributable to common shareholders, since potentially dilutive common shares are considered to be anti-dilutive.
Concentration of credit risk	Concentrations: Major Customers For the nine months ended September 30, 2020, two customers generated 60% and 9%, respectively, or 69% in the aggregate, of the Company’s revenue. For the nine months ended September 30, 2019, two customers generated 56% and 10%, respectively, or 66% in aggregate, of the Company’s revenue. Two customers accounted for 69% and 13%, respectively, or 82% in the aggregate, of accounts receivable, net, as of September 30, 2020. These concentrations make the Company vulnerable to a near-term severe impact should these relationships be terminated. To limit such risks, the Company performs ongoing credit evaluations of its customers’ financial condition.		Concentration of Credit Risk: With respect to trade receivables, the Company routinely assesses the financial strength of its customers and, as a consequence, believes that the receivable credit risk exposure is limited. As of December 31, 2019 and 2018, two customers accounted for approximately 64% and 46% of accounts receivable, respectively. For the years ended December 31, 2019 and 2018, two customers and one customer accounted for approximately 65% and 15% of revenues, respectively.
Recent accounting standards			Recent accounting pronouncements issued and adopted: In June 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (ASC 718): Improvements to Nonemployee Share-Based Payment Accounting re-measured 2018-07 On January 1, 2018, the Company early adopted the guidance under the modified retrospective transition method. The adoption of the guidance did not have an impact on the Company’s financial statements.
Business combinations	Business combinations: Business Combinations The Company uses the income approach to determine the fair value of developed technology acquired in a business combination. This approach determines fair value by estimating the after-tax after-tax know-how. Refer to Note 3 for discussion of the Company’s 2019 business combination.		Business combinations: Business Combinations The Company uses the income approach to determine the fair value of developed technology acquired in a business combination. This approach determines fair value by estimating the after-tax after-tax know-how. Refer to Note 3 for discussion of the Company’s 2019 business combination.
Recent accounting pronouncements issued, not yet adopted	Recent accounting pronouncements issued, not yet adopted:		Recent accounting pronouncements issued, not yet adopted: In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses of Financial Instruments 2016-13 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes 2019-12
Segment information			Segment information:
Restricted cash			Restricted cash:
Accounts receivable			Accounts receivable:
Inventory			Inventory: written-off.
Fair value measurements			Fair value measurements: Level 1: Level 2: Level 3: An asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Assets and liabilities measured at fair value are based on one or more of the following three valuation techniques noted in ASC 820: • Market approach: • Cost approach: • Income approach: The Company believes its valuation methods are appropriate and consistent with other market participants, however the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, contingent consideration liability, term loan and revolver debt, convertible notes payable derivative liability, and convertible notes payable. The carrying value of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximates fair value because of the short-term nature of those instruments. The fair value of the Company’s revolving line of credit and term loan are based on current lending rates for similar borrowings, assuming the debt is outstanding through maturity, and considering the collateral and as a result approximate their fair values. We estimate the fair value of our convertible notes payable using level two and level three inputs by discounting the future cash flows using current interest rates at which we could obtain similar borrowings in consideration of the estimated enterprise value of the Company.
Prepaid expenses and other current assets			Prepaid expenses and other current assets:
Property and equipment, net			Property and equipment, net: Equipment 5 years Furniture and fixtures 5 years Computers and related equipment 3 years Software 3 years Vehicles 4 years Leasehold improvements Lesser of useful life of the asset Improvements are capitalized while replacements, maintenance and repairs, which do not improve or extend the lives of the respective assets, are expensed as incurred. When property and equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss on the disposition is recorded in the statement of operations as a component of other (expense) income, net.
Intangible assets, net			Intangible assets, net: Fair Value Measurements
Impairment of long-lived assets			Impairment of long-lived assets: 360-10, Impairment or Disposal of Long-Lived Assets
Impairment of goodwill			Impairment of goodwill: The Company performs its annual goodwill impairment assessment at October 1 each fiscal year, or more frequently if events or circumstances arise which indicate that goodwill may be impaired. An assessment can be performed by first completing a qualitative assessment on the Company’s single reporting unit. The Company can also bypass the qualitative assessment in any period and proceed directly to the quantitative impairment test, and then resume the qualitative assessment in any subsequent period. Qualitative indicators that may trigger the need for annual or interim quantitative impairment testing include, among other things, deterioration in macroeconomic conditions, declining financial performance, deterioration in the operational environment, or an expectation of selling or disposing of a portion of the reporting unit. Additionally, a significant change in business climate, a loss of a significant customer, increased competition, a sustained decrease in share price, or a decrease in estimated fair value below book value may trigger the need for interim impairment testing of goodwill. If the Company believes that, as a result of its qualitative assessment, it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the quantitative impairment test is required. The quantitative test involves comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss is recorded as a reduction to goodwill with a corresponding charge to earnings in the period the goodwill is determined to be impaired. The income tax effect associated with an impairment of tax-deductible The Company determines the fair value of its reporting unit using a combination of the income approach (discounted cash flow method) and market approach (guideline transaction method and guideline public company method). Management weighs each of the methods applied to determine the fair value of its reporting unit. Under the discounted cash flow method, the Company determines fair value based on the estimated future cash flows for the reporting unit, discounted to present value using a risk-adjusted industry weighted-average cost of capital, which reflects the overall level of inherent risk and the rate of return an outside investor would expect to earn. Cash flow projections are derived from budgeted amounts (typically a one-year
Revenue			Revenue: The Company’s revenue is primarily derived from the sales of hybrid electric powertrain equipment. The Company’s products are marketed and sold to end-user Revenue is recognized upon transfer of control to the customer, which occurs when the Company has a present right to payment, legal title has passed to the customer, the customer has the significant risks and rewards of ownership, and where acceptance is not a formality, the customer has accepted the product or service. In general, transfer of control is upon shipment of the equipment as the terms are FOB shipping point, or equivalent and the Company has no other promised goods or services in its contracts with customers. In limited instances, the Company provides installation services to end-user end-use The Company provides limited-assurance-type warranties for its equipment and work performed under its contracts. The warranty period typically extends for 3 years following transfer of control of the equipment. The warranties solely relate to correction of product defects during the warranty period, which is consistent with similar warranties by offered by competitors. Therefore, the Company has determined that this warranty is outside the scope of ASC 606 and will continue to be accounted for under ASC 460, Guarantees. When the Company’s contracts with customers contain multiple performance obligations, the contract transaction price is allocated on a relative standalone selling price (SSP) basis to each performance obligation. The Company determines standalone selling prices based on observable selling prices for the sale of kits. For extended warranties, the Company determines SSP based on expected cost plus margin. The Company establishes the margin based on review of market conditions and margins obtained by market participants for similar services. Any allocation of the transaction price required is determined at the contracts’ inception. The transaction price is the amount of consideration to which the Company expects to be entitled in exchange for transferring goods and services to the customer. Revenue is recorded based on the transaction price, which is solely made up of fixed consideration for its products and services. The Company does not adjust transaction price for the effects of a significant financing component when the period between the transfer of the promised good or service to the customer and payment for that good or service by the customer is expected to be one year or less. The Company has not identified any significant financing components to date. The Company’s sales direct to end-use non-cash end-use non-cash Payment terms on invoices are typically 30 days. The Company excludes from revenue any sales tax and other government-assessed and imposed taxes on revenue generating activities that are invoiced to customers. The Company has elected to apply the practical expedient to expense costs to obtain contracts, which principally relate to sales commissions, at the time the liability is incurred when the expected amortization period is one year or less.
Warranties			Warranties:
Share-based compensation			Share-based compensation: non-employee Stock Options The Company accounts for stock-based compensation related to these awards based on the fair value of the awards. The Company uses the Black-Scholes option pricing model to determine the fair value of stock-based awards, and recognizes the compensation cost on a straight line basis over the requisite service period of the awards for employee, which is typically the four-year vesting period of the award, and effective contract period specified in the award agreement for non-employee. The fair value of common stock has been determined by the Board of Directors at each award grant date based upon a variety of factors, including the results obtained from independent third-party valuations, the Company’s financial position and historical financial performance, the current climate in the marketplace, the effect of the rights and preferences of the preferred stockholders and the prospects of a liquidity event, among others. The determination of the fair value of share-based payment awards utilizing the Black-Scholes model is affected by the stock price and a number of assumptions, including expected volatility, expected life, risk-free interest rate and expected dividends. The Company does not have a history of trading in its common stock as it is not a public company, and as such volatility is estimated using historical volatilities of comparable public entities. The expected life of the awards is estimated based on a simplified method, which uses the average of the vesting term and the original contractual term. The risk-free interest rate assumption is based on observed interest rates appropriate for the expected life of the awards. The dividend yield assumption is based on history and expectation of paying no dividends. Forfeitures are accounted for as they occur. The fair value of stock options issued for the years ended December 31, 2019 and 2018 was measured with the following assumptions: 2019 2018 Expected volatility 70.0% 70.0% Expected term (in years) 6.1 - 10 6.1 -10 Risk-free interest rate 1.4 - 3.0% 2.3% - 2.9% Expected dividend yield 0.0% 0.0%
Warrants			Warrants: Distinguishing Liabilities from Equity Derivatives and Hedging,
Research and development expense			Research and development expense:
Related parties			Related parties:

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Schedule of Earnings Per Share, Basic and Diluted	The Company’s net (loss) income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: Three Months Ended September 30, Nine Months Ended September 30, For the Period from March 20, 2019 (Inception) Through September 30, 2020 2019 2020 2019 Net (loss) income $ (1,826,524 ) $ 665,511 $ (1,417,256 ) $ 664,827 Less: Income attributable to common stock subject to possible redemption — (708,312 ) (611,540 ) (708,312 ) Adjusted net loss $ (1,826,524 ) $ (42,801 ) $ (2,028,796 ) $ (43,485 ) Weighted average shares outstanding, basic and diluted 6,974,184 6,595,280 6,969,280 5,756,524 Basic and diluted net loss per common share $ (0.26 ) $ (0.01 ) $ (0.29 ) $ (0.01 )	The Company’s net income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: For the Net income $ 1,206,018 Less: Income attributable to common stock subject to possible redemption (1,364,852 ) Adjusted net loss $ (158,834 ) Weighted average shares outstanding, basic and diluted 6,141,375 Basic and diluted net loss per share $ (0.03 )
XL Hybrids, Inc [Member]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net loss per share for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Numerator: Net loss $ (20,027 ) $ (11,186 ) Denominator: Weighted average shares outstanding, basic and diluted 11,555,159 10,508,012 Net loss per share, basic and diluted $ (1.73 ) $ (1.06 )		The following is a reconciliation of the numerator and denominator used to calculate basic earnings per share and diluted earnings per share for the years ended December 31, 2019, and 2018: 2019 2018 Numerator: Net loss $ (14,901 ) $ (12,903 ) Denominator: Weighted average shares outstanding, basic and diluted 10,752,940 10,253,822 Net loss per share, basic and diluted 1.39 (1.26 )
Property Plant And Equipment Useful Lives			Equipment 5 years Furniture and fixtures 5 years Computers and related equipment 3 years Software 3 years Vehicles 4 years Leasehold improvements Lesser of useful life of the asset
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions			The fair value of stock options issued for the years ended December 31, 2019 and 2018 was measured with the following assumptions: 2019 2018 Expected volatility 70.0% 70.0% Expected term (in years) 6.1 - 10 6.1 -10 Risk-free interest rate 1.4 - 3.0% 2.3% - 2.9% Expected dividend yield 0.0% 0.0%

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids, Inc [Member]
Schedule of Business Acquisitions, by Acquisition	The following table summarizes the fair value of consideration transferred and the estimated fair values of the assets acquired as of the date of acquisition: Deferred consideration $ 229 Contingent consideration 1,421 Share consideration-606,060 109 Total consideration $ 1,759 Software $ 256 Equipment and hardware 151 Intangible asset—developed technology 863 Goodwill 489 Fair value of assets acquired $ 1,759	The following table summarizes the fair value of consideration transferred and the estimated fair values of the assets acquired as of the date of acquisition: Deferred consideration $ 229 Contingent consideration 1,421 Share consideration-606,060 109 Total consideration $ 1,759 Software $ 256 Equipment and hardware 151 Intangible asset—developed technology 863 Goodwill 489 Fair value of assets acquired $ 1,759

Revenue (Tables)

Revenue (Tables) - XL Hybrids, Inc [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Disaggregation of Revenue	The following table represents the Company’s revenues disaggregated, by sales channel. Nine Months Ended September 30, September 30, Revenue direct to customers $ 1,729 $ 652 Revenue through channel partners 7,743 6,282 Total revenue $ 9,472 $ 6,934	Disaggregation of revenue: 2019 Revenue direct to customers $ 3,263 Revenue through channel partners 3,952 Total revenue $ 7,215
Schedule of Accrued Warranty Liability		The following is a roll-forward of the Company’s accrued warranty liability: 2019 2018 Balance as of January 1 $ 910 $ 406 Accrual for warranties issued 415 919 Warranty charges (316 ) (415 ) Balance as of December 31 $ 1,009 $ 910

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Summary of Future Minimum Lease Payments	Future minimum lease payments for this lease for the years ending December 31 are as follows: 2020 $ 213 2021 36 $ 249

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2020
XL Hybrids, Inc [Member]
Inventory [Line Items]
Schedule of Inventory, Current	Inventories consist of the following: September 30, December 31, Raw Materials $ 4,438 $ 2,297 Work-in-process 40 120 Finished Goods 205 72 Reserve for Obsolescence (130 ) (249 ) $ 4,553 $ 2,240

Term Debt (Tables)

Term Debt (Tables) - XL Hybrids, Inc [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Schedule of Long-term Debt Instruments	At September 30, 2020 and December 31, 2019, the carrying value of term debt was as follows: September 30, December 31, Subordinated convertible promissory notes: Face value of notes $ 18,099 $ 10,000 Accrued interest 1,464 — Unamortized deferred financing costs (344 ) (898 ) Subordinated convertible promissory notes, net 19,219 9,102 Term Loan 2,633 3,100 Unamortized deferred financing costs (43 ) (87 ) PPP Loan 1,100 — Vehicle financing agreements 239 271 Total debt obligations, net of deferred financing costs 3,929 3,284 Less: current portion of debt 2,801 1,435 Debt – net of current portion 1,128 1,849	At December 31, 2019 and 2018, the carrying value of debt was as follows: December 31, 2019 2018 Subordinated convertible promissory notes $ 10,000 $ — Unamortized debt discount (898 ) — Term Loan 3,100 1,000 Unamortized debt discount (87 ) (65 ) Revolver — 2,587 Vehicle financing agreements 271 367 Total debt obligations, net of deferred financing costs $ 12,386 $ 3,889
Schedule of Maturities of Long-term Debt		The following table summarizes the aggregate future contractual maturities of the Company’s outstanding debt, at face value, as of December 31, 2019 over the next 5 years and thereafter: Year Ended December 31, 2020 $ 11,494 2021 1,490 2022 374 2023 13 13,371 Less debt discount (985 ) $ 12,386

Income Tax (Tables)

Income Tax (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019
Schedule of Deferred Tax Assets and Liabilities	The Company’s net deferred tax liability at December 31, 2019 is as follows: Deferred tax liability Unrealized gain on securities $ (1,707 ) Total deferred tax liability (1,707 ) Valuation allowance — Deferred tax liability, net of allowance $ (1,707 )
Schedule of Components of Income Tax Expense (Benefit)	The income tax provision for the period from March 20, 2019 (inception) through ended December 31, 2019 consists of the following: Federal Current $ 318,881 Deferred 1,707 State Current $ — Deferred — Change in valuation allowance — Income tax provision $ 320,588
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2019 is as follows: Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Income tax provision 21.0 %
XL Hybrids, Inc [Member]
Schedule of Deferred Tax Assets and Liabilities		Net deferred income tax assets consist of the following components as of December 31, 2019 and 2018: 2019 2018 Deferred tax assets (liabilities): Net operating loss carryforwards $ 15,239 $ 11,718 Tax creditt carryforwards 1,341 1,275 Reserves 308 380 Share-based compensation 308 88 Depreciation and amortization (16 ) 18 Other 91 59 Total deferred tax assets 17,271 13,538 Less valuation allowance (17,271 ) (13,538 ) Net deferred tax assets (liabilities) $ — $ —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Schedule Of Financial Assets Measured At Fair Value On A Recurring Basis	The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2020 and December 31, 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level September 30, December 31, Assets: Marketable securities held in Trust Account 1 $ 232,286,222 $ 231,919,897	The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level December 31, Assets: Marketable securities held in Trust Account 1 $ 231,919,897
XL Hybrids, Inc [Member]
Schedule Of Financial Assets Measured At Fair Value On A Recurring Basis	The following table sets forth the Company’s assets and liabilities which are measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurements as of Level I Level II Level III Total Liabilities: Derivatives $ — $ — $ 5,914 $ 5,914 Contingent consideration — — 2,182 2,182 Total liabilities $ — $ — $ 8,096 $ 8,096 Fair Value Measurements as of Level I Level II Level III Total Liabilities: Derivatives $ — $ — $ 1,349 $ 1,349 Contingent consideration — — 1,503 1,503 Total liabilities $ — $ — $ 2,852 $ 2,852		The following table sets forth the Company’s assets and liabilities which are measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurements as of Level I Level II Level III Total Liabilities: Derivatives $ — $ — $ 1,349 $ 1,349 Contingent consideration — — 1,503 1,503 Total liabilities $ — $ — $ 2,852 $ 2,852
Summary Of Roll Forward Of The Company's Level 3 Instrument	The following is a roll forward of the Company’s Level 3 instruments: Balance, December 31, 2019 $ 2,852 Reduce derivative liability for extinguishment of convertible notes payable (1,349 ) Increase derivative liability for issuance of convertible notes payable 2,382 Fair value adjustments- Derivatives 3,532 Fair value adjustments- Contingent consideration 679 Balance, September 30, 2020 $ 8,096

Share-Based Compensation Expe_2

Share-Based Compensation Expense (Tables) - XL Hybrids Inc [Member]	12 Months Ended
	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of stock option award activity	A summary of stock option award activity for the years ended December 31, 2019 and 2018 was as follows: Options Shares Weighted Average Weighted Average Outstanding at December 31, 2017 5,307,252 $ 0.15 5.6 Granted 6,274,230 0.18 Exercised (12,500 ) 0.18 Cancelled or forfeited (895,750 ) 0.18 Outstanding at December 31, 2018 10,673,232 0.16 6.7 Granted 6,502,400 0.18 Exercised (58,313 ) 0.02 Cancelled or forfeited (3,823,733 ) 0.18 Outstanding at December 31, 2019 13,293,586 $ 0.18 7.4 Exercisable at December 31, 2018 6,274,529 $ 0.15 5.3 Exercisable at December 31, 2019 6,228,796 $ 0.16 5.0
Summary of restricted stock awards activity	The fair value of restricted stock awards is estimated by the fair value of the Company’s common stock at the date of grant. Restricted stock activity during year ended at December 31, 2019 was as follows: Number of shares Weighted-average Non-vested, — Granted 589,460 $ 0.18 Vested — Cancelled or forfeited — Non-vested, 589,460

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
XL Hybrids Inc [Member]
Summary of Future Minimum Operating Lease Payments	The following is a schedule of approximate future minimum rental payments required under the Company’s lease agreements: For Years Ending December 31, Operating lease 2020 (excluding the nine months ended September 30, 2020) $ 165,708 2021 412,894 2022 415,255 2023 425,595 2024 436,244 Thereafter 74,535 Future minimum lease payments $ 1,930,231	Future minimum lease payments for these operating leases for the years ending December 31 are as follows: 2020 $ 422 2021 377 2022 415 2023 426 2024 436 Thereafter 75 $ 2,151

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Schedule of Earnings Per Share, Basic and Diluted	The Company’s net (loss) income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: Three Months Ended September 30, Nine Months Ended September 30, For the Period from March 20, 2019 (Inception) Through September 30, 2020 2019 2020 2019 Net (loss) income $ (1,826,524 ) $ 665,511 $ (1,417,256 ) $ 664,827 Less: Income attributable to common stock subject to possible redemption — (708,312 ) (611,540 ) (708,312 ) Adjusted net loss $ (1,826,524 ) $ (42,801 ) $ (2,028,796 ) $ (43,485 ) Weighted average shares outstanding, basic and diluted 6,974,184 6,595,280 6,969,280 5,756,524 Basic and diluted net loss per common share $ (0.26 ) $ (0.01 ) $ (0.29 ) $ (0.01 )	The Company’s net income is adjusted for the portion of income that is attributable to common stock subject to possible redemption, as these shares only participate in the earnings of the Trust Account and not the income or losses of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: For the Net income $ 1,206,018 Less: Income attributable to common stock subject to possible redemption (1,364,852 ) Adjusted net loss $ (158,834 ) Weighted average shares outstanding, basic and diluted 6,141,375 Basic and diluted net loss per share $ (0.03 )
XL Hybrids Inc [Member]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net loss per share for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Numerator: Net loss $ (20,027 ) $ (11,186 ) Denominator: Weighted average shares outstanding, basic and diluted 11,555,159 10,508,012 Net loss per share, basic and diluted $ (1.73 ) $ (1.06 )		The following is a reconciliation of the numerator and denominator used to calculate basic earnings per share and diluted earnings per share for the years ended December 31, 2019, and 2018: 2019 2018 Numerator: Net loss $ (14,901 ) $ (12,903 ) Denominator: Weighted average shares outstanding, basic and diluted 10,752,940 10,253,822 Net loss per share, basic and diluted 1.39 (1.26 )
Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share	The number of shares underlying outstanding stock options, warrants, convertible debt (based upon a stock price fair value of $4.75 and $0.18 during the nine months ended September 30, 2020 and 2019, respectively) and convertible preferred shares for the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Stock options 15,900,812 8,263,186 Convertible preferred stock 99,481,041 94,661,692 Convertible debt 2,073,128 25,692,194 Warrants 2,138,007 6,574,835 Total 119,592,988 135,191,907		The number of shares underlying outstanding stock options, convertible preferred shares and warrants at December 31, 2019 and 2018 were as follows: 2019 2018 Stock options 13,293,586 10,085,022 Convertible preferred stocks 94,661,692 94,661,692 Warrants 7,724,835 6,474,835 Total 115,680,113 111,221,549

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
XL Hybrids, Inc [Member]
Property, Plant and Equipment [Line Items]
Summary of Property, plant and equipment	Property, plant and equipment consisted of the following at December 31: 2019 2018 Equipment $ 630 $ 447 Furniture and fixtures 45 45 Computers 30 30 Software 346 98 Vehicles 559 588 Leasehold improvements 164 164 1,774 1,372 Less accumulated depreciation (934 ) (702 ) Property and equipment, net $ 840 $ 670

Intangibles (Tables)

Intangibles (Tables)	12 Months Ended
	Dec. 31, 2019
XL Hybrids, Inc [Member]
Summary of Aggregate Amortization Expense of Intangibles	Approximate annual aggregate amortization expense of the intangibles for the years subsequent to December 31, 2019 is as follows: Years ending December 31: 2020 $ 216 2021 216 2022 216 2023 162 Total amortization $ 809

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Summary of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consisted of the following at December 31, 2019 and 2018: 2019 2018 Accrued warranty costs $ 1,009 $ 910 Contingent and deferred purchase consideration connection with Quantum acquisition 638 — Accrued financing fees 360 — Accrued expenses, other 553 459 Sales tax 96 696 Accrued settlement costs (1) — 600 Accrued compensation and related benefits 398 185 $ 3,054 $ 2,850 (1) See FN 16 for further information relating to settlement fees.

Redeemable, Convertible Prefe_2

Redeemable, Convertible Preferred Stock and Stockholders' Deficit (Tables)	12 Months Ended
	Dec. 31, 2019
XL Hybrids Inc [Member]
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Schedule Of Common Stock Shares Reserved For Future Issuance	The following shares of common stock are reserved for future issuance: Conversion of redeemable, convertible preferred stock 94,661,692 Exercise of warrants for common stock 1,680,378 Exercise of warrants for redeemable, convertible preferred stock 5,044,457 Stock options issued and outstanding 13,293,586 Authorized for future grant under 2010 Equity Incentive Plan 2,728,213 117,408,326

Description of Organization a_2

Description of Organization and Business Operations - Additional Information (Detail) - USD ($)	Dec. 31, 2020	Jul. 16, 2019	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2019
Date of incorporation				Mar. 20, 2019	Mar. 20, 2019
State of incorporation				DE	DE
Payments for under writing expense		$ 4,600,000
Estimated interest expenses to be paid in case the business acquisition has not occurred				$ 100,000	$ 100,000
Proceeds from issuance of warrants			$ 6,350,000		6,350,000
Transaction costs		13,185,704
Deferred underwriting fees		8,050,000
Other costs		$ 535,704
Minimum tangible assets required for business combination				5,000,001	5,000,001	$ 5,000,001
Additional proceeds from initial public offering				$ 535,515	$ 624,943
XL Hybrids, Inc [Member]
Date of incorporation				Jul. 1, 2009		Jul. 1, 2009
State of incorporation				DE		DE
Gross proceeds from initial public offer	$ 50,000,000
Proceeds from Convertible Debt				$ 8,100,000		$ 8,010,000
Number Of Securities Called By Warrants				1,405,888
Exercise Price of Warrants or Rights				$ 0.6046
Least Cash Expects				$ 133,000,000		$ 144,000,000
US Treasury and Government [Member]
Investments maturity period		180 days
IPO [Member]
Stock issued during period		23,000,000
Gross proceeds from initial public offer		$ 230,000,000
Issue price per unit		$ 10
Private Placement [Member]
Warrants and rights issued		4,233,333
Warrants price		$ 1.50
Proceeds from issuance of warrants		$ 6,350,000
Over-Allotment Option [Member]
Stock issued during period		3,000,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	Mar. 31, 2019	Sep. 30, 2020		Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019		Jun. 30, 2019	Sep. 30, 2019		Sep. 30, 2020		Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Net (loss) income	$ (375)	$ (1,826,524)		$ (102,121)	$ 511,389	$ 665,511		$ (309)	$ 664,827		$ (1,417,256)		$ 1,206,018
Less: Income attributable to common stock subject to possible redemption		0				(708,312)			(708,312)		(611,540)		(1,364,852)
Adjusted net loss		$ (1,826,524)				$ (42,801)			$ (43,485)		$ (2,028,796)		$ (158,834)
Weighted average shares outstanding, basic and diluted		6,974,184	[1]			6,595,280	[1]		5,756,524	[1]	6,969,280	[1]	6,141,375
Basic and diluted net loss per share		$ (0.26)	[2]			$ (0.01)	[2]		$ (0.01)	[2]	$ (0.29)	[2]	$ (0.03)	$ 1.39	$ (1.26)
[1]	Excludes an aggregate of 21,582,057 and 21,797,092 shares subject to possible redemption at September 30, 2020 and 2019.
[2]	Net loss per share – basic and diluted excludes interest income attributable to shares subject to possible redemption of $0 and $611,540 for the three and nine months ended September 30, 2020, respectively, and $708,312 for the three months ended September 30, 2019 and for the period from March 20, 2019 through September 30, 2019, respectively. (see Note 2).

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Property Plant And Equipment Useful Lives (Detail) - XL Hybrids, Inc [Member]	12 Months Ended
	Dec. 31, 2019
Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computers and related equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Software
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Vehicles
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	4 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	Lesser of useful life of the asset or remaining life of the lease

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Detail) - XL Hybrids, Inc [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Share Based Payment Arrangement [Line Items]
Expected volatility	70.00%	70.00%
Risk-free interest rate , Minimum	1.40%	2.30%
Risk-free interest rate , Maximum	3.00%	2.90%
Expected dividend yield	0.00%	0.00%
Maximum [Member]
Schedule Of Share Based Payment Arrangement [Line Items]
Expected term (in years)	10 years	10 years
Minimum [Member]
Schedule Of Share Based Payment Arrangement [Line Items]
Expected term (in years)	6 years 1 month 6 days	6 years 1 month 6 days

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	6 Months Ended	9 Months Ended			12 Months Ended
	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Cash withdrawn from Trust Account to pay franchise and income taxes	$ (230,000,000)	$ 520,032
Insured amount		$ 250,000	$ 250,000		$ 250,000
Antidilutive securities excluded from earning per share		11,900,000	11,900,000
XL Hybrids, Inc [Member]
Insured amount			$ 250,000		$ 250,000	$ 250,000
Antidilutive securities excluded from earning per share		119,592,988		135,191,907	115,680,113	111,221,549
Allowance for doubtful debts			0		$ 0	$ 70,000
Inventory reserve			248,000		$ 248,000	433,000
Warranty period of the product					3 years
Uncertain tax position			$ 0		$ 0	0
Product warranty expense					$ 368,000	$ 916,000
XL Hybrids, Inc [Member] | Accounts Receivable [Member]
Concentration risk percentage		82.00%
XL Hybrids, Inc [Member] | Accounts Receivable [Member] | One Customer [Member]
Concentration risk percentage		69.00%
XL Hybrids, Inc [Member] | Accounts Receivable [Member] | Two Customers [Member]
Concentration risk percentage		13.00%			64.00%	46.00%
XL Hybrids, Inc [Member] | Revenue Benchmark [Member]
Concentration risk percentage		69.00%		66.00%
XL Hybrids, Inc [Member] | Revenue Benchmark [Member] | One Customer [Member]
Concentration risk percentage						15.00%
XL Hybrids, Inc [Member] | Revenue Benchmark [Member] | Two Customers [Member]
Concentration risk percentage					65.00%
XL Hybrids, Inc [Member] | Revenue Benchmark [Member] | Two Customers [Member] | Maximum [Member]
Concentration risk percentage		60.00%		56.00%
XL Hybrids, Inc [Member] | Revenue Benchmark [Member] | Two Customers [Member] | Minimum [Member]
Concentration risk percentage		9.00%		10.00%

Public Offering - Additional In

Public Offering - Additional Information (Detail)	Jul. 16, 2019$ / sharesshares
IPO [Member]
Stock issued during period | shares	23,000,000
Issue price per unit | $ / shares	$ 10
Over-Allotment Option [Member]
Stock issued during period | shares	3,000,000
Common Class A [Member]
Class of warrants exercise price | $ / shares	$ 11.50

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Total revenue	$ 9,472	$ 6,934	$ 7,215
Revenue direct to customers [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,729	652	3,263
Revenue through channel partners [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 7,743	$ 6,282	$ 3,952

Revenue - Schedule of Accrued W

Revenue - Schedule of Accrued Warranty Liability (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Balance as of January 1	$ 910	$ 406
Accrual for warranties issued	415	919
Warranty charges	(316)	(415)
Balance as of December 31	$ 1,009	$ 910

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Performance obligations unsatisfied		$ 133		$ 19
Contract liability non current		133		$ 19
Total commission expense recognized	$ 142	226	$ 45
Deferred revenue	$ 133	$ 133			$ 20
Start Year [Member]
Disaggregation of Revenue [Line Items]
Revenue remaining performance obligation expected timing of satisfaction year	2021			2021
End Year [Member]
Disaggregation of Revenue [Line Items]
Revenue remaining performance obligation expected timing of satisfaction year	2026			2026

Private Placement - Additional

Private Placement - Additional Information (Detail) - USD ($)	Jul. 16, 2019	Sep. 30, 2019	Dec. 31, 2019
Proceeds from issuance of warrants		$ 6,350,000	$ 6,350,000
Private Placement [Member]
Warrants and rights issued	4,233,333
Warrants price	$ 1.50
Proceeds from issuance of warrants	$ 6,350,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	Apr. 09, 2019USD ($)	Mar. 29, 2019USD ($)shares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)	Mar. 31, 2012ft²
Proceeds from issuance of common stock			$ 25,000		$ 25,000
Description of conditions for transfer or sell founder shares				The holders of the Founder Shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property.	The holders of the Founder Shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property.
Proceeds from related party debt			$ 125,000		$ 125,000
Number of shares subject to forfeiture | shares				750,000
Number of shares not subject to forfeiture | shares				750,000	750,000	750,000
XL Hybrids, Inc [Member]
Working capital loans outstanding				$ 1,854,000			$ 2,587,000
Investor [Member] | XL Hybrids, Inc [Member]
Area of land | ft²								10,160
Operating lease rent expense						$ 289,000	$ 233,000
Private Placement [Member]
Working capital loans eligible for conversion into warrants				$ 1,500,000	$ 1,500,000	$ 1,500,000
Conversion price of warrant | $ / shares				$ 1.50	$ 1.50	$ 1.50
Working capital loans outstanding				$ 0
Promissory Note [Member]
Proceeds from related party debt	$ 125,000
Common Class B [Member]
Number of shares not subject to forfeiture | shares					750,000	750,000
Common Class B [Member] | Founder Shares [Member]
Stock issued during period | shares		5,750,000
Proceeds from issuance of common stock		$ 25,000
Number of shares subject to forfeiture | shares				750,000	750,000	750,000
Stock conversion description				underwriters’ option to purchase additional units was not exercised in full or in part, so that the Sponsor would own, on an as-converted basis, 20% of the Company’s issued and outstanding shares after the Initial Public Offering	underwriters’ option to purchase additional units was not exercised in full or in part, so that the Sponsor would own, on an as-converted basis, 20% of the Company’s issued and outstanding shares after the Initial Public Offering

Related Party Transactions - Su

Related Party Transactions - Summary of Future Minimum Lease Payments (Detail) - XL Hybrids Inc [Member] - Investor [Member] $ in Thousands	Dec. 31, 2019USD ($)
2020	$ 213
2021	36
Total	$ 249

Inventory - Schedule of Invento

Inventory - Schedule of Inventory, Current (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Inventory [Line Items]
Raw Materials	$ 4,438	$ 2,297
Work-in-process	40	120
Finished Goods	205	72
Reserve for Obsolescence	(130)	(249)
Total	$ 4,553	$ 2,240	$ 2,455

Commitments - Additional Inform

Commitments - Additional Information (Detail) - USD ($)	Sep. 17, 2020	Jul. 16, 2019	Sep. 30, 2019	Dec. 31, 2019	Jul. 11, 2019
Payments for underwriting expense		$ 4,600,000
Aggregate value of business combination agreement					$ 150,000,000
Deferred underwriting fees		8,050,000
Stock issued or reserved for issuance	100,000,000
Proceeds from issuance of common stock			$ 25,000	$ 25,000
Underwriting Agreement [Member]
Payments for underwriting expense		$ 4,600,000
Underwriting deferred fee per unit		$ 0.35
Deferred underwriting fees		$ 8,050,000
Merger Agreement [Member]
Stock issued or reserved for issuance	100,000,000
Merger Agreement [Member] | Common Stock [Member]
Increase the number of shares of common stock, shares authorized	350,000,000
PIPE Offering [Member]
Sale of Stock, Number of Shares Issued in Transaction	15,000,000
Sale of Stock, Price Per Share	$ 10
Proceeds from issuance of common stock	$ 150,000,000

Stockholders' Equity - Additio

Stockholders' Equity - Additional Information (Detail) - $ / shares	3 Months Ended	9 Months Ended
	Jun. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Preferred stock, shares authorized		1,000,000	1,000,000
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Aggregate of share subject to possible redemption		21,582,057	21,768,560	21,797,092
Redeem of public warrants		if, and only if, the reported last sale price of the Company’s Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the warrant holders.	if, and only if, the reported last sale price of the Company’s Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the warrant holders.
Exercise of warrants description		the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the Newly Issued Price, and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price.	the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the Newly Issued Price, and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price.
Common stock conversion percentage		20.00%	20.00%
Redemption price per warrant		$ 0.01	$ 0.01
Number of shares not subject to forfeiture		750,000	750,000
Common Class A [Member]
Preferred stock, shares issued		1,417,943	1,231,440
Common stock, shares authorized		75,000,000	75,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares issued		1,417,943	1,231,440
Common Stock, shares outstanding		1,417,943	1,231,440
Aggregate of share subject to possible redemption		21,582,057	21,768,560
Common Class A [Member] | Additional Shares [Member]
Percentage of shares of total equity under business combination	60.00%	60.00%
Common Class A [Member] | Additional Shares [Member] | Maximum [Member]
Business acquisition share price		$ 9.20	$ 9.20
Common Class B [Member]
Common stock, shares authorized		10,000,000	10,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares issued		5,750,000	5,750,000
Common Stock, shares outstanding		5,750,000	5,750,000
Number of shares not subject to forfeiture			750,000

Business Combination - Schedule

Business Combination - Schedule of Business Acquisitions, by Acquisition (Detail) - USD ($)	Oct. 04, 2019	Sep. 30, 2020	Dec. 31, 2019	Jul. 11, 2019
Business Acquisition [Line Items]
Share consideration-606,060 shares of XL Common Stock				$ 150,000,000
XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Goodwill		$ 489,000	$ 489,000
Quantum Fuel Systems LLC [Member]
Business Acquisition [Line Items]
Deferred consideration		229,000
Contingent consideration		1,421,000
Share consideration-606,060 shares of XL Common Stock		109,000
Total consideration		1,759,000
Software		256,000
Equipment and hardware		151,000
Intangible asset—developed technology		863,000
Goodwill		489,000
Fair value of assets acquired		$ 1,759,000
Quantum Fuel Systems LLC [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Deferred consideration	$ 229,000		229,000
Contingent consideration			1,421,000
Share consideration-606,060 shares of XL Common Stock	109,000		109,000
Total consideration	$ 1,759,000		1,759,000
Software			256,000
Equipment and hardware			151,000
Intangible asset—developed technology			863,000
Goodwill			489,000
Fair value of assets acquired			$ 1,759,000

Business Combination - Addition

Business Combination - Additional Information (Detail)	Oct. 04, 2019USD ($)dshares	Dec. 31, 2019USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jul. 11, 2019USD ($)
Business Acquisition [Line Items]
Business combination equity interests issued or issuable value					$ 150,000,000
XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination additional consideration payable through equity issue fair value			$ 679,000
Fair Value Measurement One [Member]
Business Acquisition [Line Items]
Discount rate used to estimate the value of contingent consideration | d	0.125
Quantum Fuel Systems LLC [Member]
Business Acquisition [Line Items]
Business combination total consideration			1,759,000
Business combination deferred cash consideration payable			229,000
Business combination equity interests issued or issuable value			109,000
Business combination fair value of contingent consideration			$ 1,421,000
Quantum Fuel Systems LLC [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination total consideration	$ 1,759,000			$ 1,759,000
Business combination period within which purchase consideration must be paid	270 days
Business combination deferred cash consideration payable	$ 229,000	$ 229,000		229,000
Business combination equity interests issued or issuable shares | shares	606,060
Business combination equity interests issued or issuable value	$ 109,000	109,000		109,000
Business combination fair value of contingent consideration		$ 1,421,000		1,421,000
Quantum Fuel Systems LLC [Member] | Selling, General and Administrative Expenses [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination acquisition related expenses				$ 48,000
Quantum Fuel Systems LLC [Member] | Developed Technology Rights [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination finite lived intangible assets acquired estimated useful life		4 years
Quantum Fuel Systems LLC [Member] | Fair Value Measurement One [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	$ 1,421,000
Discount rate used to estimate the fair value of deferred purchase consideration	125.00%
Quantum Fuel Systems LLC [Member] | Milestone One [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	$ 450,000
Quantum Fuel Systems LLC [Member] | Milestone One [Member] | Fair Value Measurement One [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	400,000
Quantum Fuel Systems LLC [Member] | Milestone Two [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	475,000
Quantum Fuel Systems LLC [Member] | Milestone Two [Member] | Cash Payment [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	$ 500,000
Quantum Fuel Systems LLC [Member] | Milestone Two [Member] | Settlement Through Shares [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination additional consideration payable through equity issue shares | shares	865,800
Business combination additional consideration payable through equity issue fair value	$ 123,000
Quantum Fuel Systems LLC [Member] | Milestone Two [Member] | Fair Value Measurement One [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	387,000
Quantum Fuel Systems LLC [Member] | Milestone Three [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	475,000
Quantum Fuel Systems LLC [Member] | Milestone Three [Member] | Cash Payment [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	$ 500,000
Quantum Fuel Systems LLC [Member] | Milestone Three [Member] | Settlement Through Shares [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination additional consideration payable through equity issue shares | shares	865,800
Business combination additional consideration payable through equity issue fair value	$ 123,000
Quantum Fuel Systems LLC [Member] | Milestone Three [Member] | Fair Value Measurement One [Member] | XL Hybrids, Inc [Member]
Business Acquisition [Line Items]
Business combination fair value of contingent consideration	$ 387,000

New Markets Tax Credit Financ_2

New Markets Tax Credit Financing - Additional Information (Detail) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2020
New Market Tax Credit Financing [Line Items]
Proceeds from related party debt	$ 125,000	$ 125,000
Deferred tax liability		1,707	$ 1,707
XL Hybrids Inc [Member]
New Market Tax Credit Financing [Line Items]
Restricted cash		150,000	150,000	$ 226,000	$ 150,000
Unamortised debt issuance costs		985,000	$ 985,000
XL Hybrids Inc [Member] | New Market Tax Credit Scheme [Member]
New Market Tax Credit Financing [Line Items]
Percentage of income tax credits subject to revocation			100.00%
XL Hybrids Inc [Member] | New Market Tax Credit Investment Funds [Member]
New Market Tax Credit Financing [Line Items]
Proceeds from related party debt			$ 15,000,000
Debt issuance costs gross		$ 546,000	$ 546,000
Long term debt stated rate of interest		1.15%	1.15%
Long term debt maturity end date			Mar. 4, 2045
Long term debt maturity start date			Mar. 10, 2025
Due from related party		$ 10,500,000	$ 10,500,000
Due to related party		15,000,000	15,000,000
Deferred tax liability		4,995,000	4,995,000
Restricted cash		4,995,000	4,995,000
Amortisation of debt issuance costs			78,000	80,000
Unamortised debt issuance costs		$ 169,000	169,000	$ 247,000
XL Hybrids Inc [Member] | New Market Tax Credit Investment Funds [Member] | Variable Interest Entity, Primary Beneficiary [Member]
New Market Tax Credit Financing [Line Items]
Loans and advances made to affiliates			$ 10,454,000
Loan receivable from related party maturity start date			Jun. 10, 2025
Loan receivable from related party moratorium period			7 years
Loans receivable from related party maturity date			Dec. 31, 2044
XL Hybrids Inc [Member] | New Market Tax Credit Investment Funds [Member] | Variable Interest Entity, Primary Beneficiary [Member] | U S Bank
New Market Tax Credit Financing [Line Items]
Payment to acquire equity method investments			$ 4,995,000
XL Hybrids Inc [Member] | New Market Tax Credit Investment Funds [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Domestic Tax Authority [Member]
New Market Tax Credit Financing [Line Items]
Loans and advances made to affiliates			$ 6,455,000
Loan receivable from related party rate of interest			1.51%
XL Hybrids Inc [Member] | New Market Tax Credit Investment Funds [Member] | Variable Interest Entity, Primary Beneficiary [Member] | State and Local Jurisdiction [Member]
New Market Tax Credit Financing [Line Items]
Loans and advances made to affiliates			$ 3,998,000
Loan receivable from related party rate of interest			1.53%

Term Debt - Schedule of Long-te

Term Debt - Schedule of Long-term Debt Instruments (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Long-term Debt		$ 12,386	$ 3,889
Long-term Debt, Gross		13,371
Subordinated convertible promissory notes, net	$ 19,219	9,102
Total debt obligations, net of deferred financing costs	3,929	3,284
Less: current portion of debt	2,801	1,435
Debt – net of current portion	1,128	1,849
Subordinated convertible promissory notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	18,099	10,000	0
Accrued interest	1,464
Unamortized deferred financing costs	(344)	(898)	0
Subordinated convertible promissory notes, net	19,219	9,102
Term Loan [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	2,633	3,100	1,000
Unamortized deferred financing costs	(43)	(87)	(65)
Revolver [Member]
Debt Instrument [Line Items]
Long-term Debt		0	2,587
Vehicle financing agreements [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	239	$ 271	$ 367
PPP Loan [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 1,100

Term Debt - Summary of Maturiti

Term Debt - Summary of Maturities of Long-term Debt (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Year Ended December 31, 2020	$ 11,494
2021	1,490
2022	374
2023	13
Long-term Debt, Gross	13,371
Less debt discount	(985)
Total	$ 12,386	$ 3,889

Term Debt - Additional Informat

Term Debt - Additional Information (Detail) - USD ($)

Nov. 19, 2019

Nov. 01, 2019

Mar. 31, 2019

Jan. 31, 2019

Dec. 10, 2018

Jul. 31, 2019

Jun. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Jul. 31, 2017

Loan And Security Amendment Agreement [Member]

Short-term Debt [Line Items]

Loss on extinguishment of debt

$ 1,038,000

XL Hybrids, Inc [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

1,405,888

Amortization of debt discount

$ 973,000

$ 748,000

$ 1,598,000

$ 306,000

Unamortised debt issuance costs

985,000

Class of warrants or rights exercise price

$ 0.6046

Percentage of change in discounted cash flow

10.00%

Loss on extinguishment of debt

$ 1,038,000

Proceeds from Issuance of Long-term Debt

$ 673

2,500,000

1,000,000

Long-term Debt, Gross

$ 13,371,000

XL Hybrids, Inc [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

1,405,888

Class of warrants or rights exercise price

$ 0.6046

XL Hybrids, Inc [Member] | Bank Term Loan Agreement [Member]

Short-term Debt [Line Items]

Class or warrants or rights issue price

$ 0.18

Class of warrants or rights expiry date

Dec. 10, 2028

Class of warrants or rights grant date fair value

$ 0.13

Amortization of debt discount

$ 15,000

$ 0

Class or warrants or rights outstanding

300,000

200,000

Payments of Debt Issuance Costs

$ 61,000

Debt discount unamortized

$ 31,000

$ 30,000

XL Hybrids, Inc [Member] | Loan And Security Amendment Agreement [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

150,000

Class or warrants or rights issue price

$ 0.14

Class of warrants or rights expiry date

Nov. 19, 2029

Amortization of debt discount

$ 1,000

Payments of Debt Issuance Costs

$ 29,000

Class of warrants or rights exercise price

$ 0.18

Debt discount unamortized

21,000

XL Hybrids, Inc [Member] | Forecast [Member] | Bank Term Loan Agreement [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

100,000

XL Hybrids, Inc [Member] | Tranche One [Member] | Forecast [Member] | Bank Term Loan Agreement [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

100,000

XL Hybrids, Inc [Member] | Tranche Two [Member] | Forecast [Member] | Bank Term Loan Agreement [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

100,000

XL Hybrids, Inc [Member] | Revolving Credit Facility [Member]

Short-term Debt [Line Items]

Line of credit maximum borrowing capacity

$ 3,000,000

XL Hybrids, Inc [Member] | Revolving Credit Facility [Member] | Bank Term Loan Agreement [Member]

Short-term Debt [Line Items]

Debt issuance costs gross

$ 0

25,000

XL Hybrids, Inc [Member] | Revolving Credit Facility [Member] | Revolving Credit Facility Amendment [Member]

Short-term Debt [Line Items]

Line of credit facility maturity date

Dec. 8, 2020

XL Hybrids, Inc [Member] | Loans Payable [Member]

Short-term Debt [Line Items]

Debt instrument face value

$ 2,000,000

Long term debt fixed rate of interest

7.00%

Long term debt terms of interest payment

monthly installments

Long term debt stated rate of interest

7.00%

Long-term Debt, Gross

$ 2,633,000

$ 3,100,000

1,000,000

XL Hybrids, Inc [Member] | Loans Payable [Member] | Bank Term Loan Agreement [Member]

Short-term Debt [Line Items]

Debt issuance costs gross

24,000

35,000

XL Hybrids, Inc [Member] | Loans Payable [Member] | Tranche One [Member]

Short-term Debt [Line Items]

Debt instrument face value

$ 1,000,000

Proceeds from long term loan

$ 1,000,000

XL Hybrids, Inc [Member] | Loans Payable [Member] | Tranche Two [Member]

Short-term Debt [Line Items]

Proceeds from long term loan

$ 1,000,000

XL Hybrids, Inc [Member] | Growth Capital Term Loan [Member]

Short-term Debt [Line Items]

Debt instrument face value

$ 2,000,000

Long term debt fixed rate of interest

7.00%

Debt instrument periodic payment principal

$ 50,000

Long term loan maturity date

Jun. 30, 2022

Long term debt stated rate of interest

7.00%

XL Hybrids, Inc [Member] | Growth Capital Term Loan [Member] | Tranche One [Member]

Short-term Debt [Line Items]

Debt instrument face value

$ 1,500,000

XL Hybrids, Inc [Member] | Growth Capital Term Loan [Member] | Tranche Two [Member]

Short-term Debt [Line Items]

Debt instrument face value

$ 500,000

XL Hybrids, Inc [Member] | Subordinated convertible promissory notes [Member]

Short-term Debt [Line Items]

Debt instrument face value

$ 1,000,000

$ 10,000,000

$ 10,000,000

Payments of Debt Issuance Costs

$ 180,000

Subordinated borrowing due date

Jun. 19, 2020

Subordinated notes stated rate of interest

8.00%

Interest expense on subordinated notes

$ 439,000

Percentage of redemption premium due on debt instruments

100.00%

100.00%

Debt instrument conversion price as a percentage of per share price

80.00%

80.00%

Debt instrument fair value of the combined derivative liability

$ 217,000

Amortisation of debt discount

1,282,000

Long-term Debt, Gross

$ 18,099,000

$ 10,000,000

0

Proceeds from Issuance of Debt

$ 1,000,000

1,000,000

8,100,000

XL Hybrids, Inc [Member] | Subordinated convertible promissory notes [Member] | Director [Member]

Short-term Debt [Line Items]

Long-term Debt, Gross

13,000,000

XL Hybrids, Inc [Member] | Subordinated convertible promissory notes [Member] | Subordinated Note Amendment Agreement [Member] | Subsequent Event [Member]

Short-term Debt [Line Items]

Subordinated borrowing due date

Feb. 6, 2021

XL Hybrids, Inc [Member] | Subordinated convertible promissory notes [Member] | Tranche Two [Member]

Short-term Debt [Line Items]

Proceeds from subordinated notes

$ 9,000,000

XL Hybrids, Inc [Member] | Vehicle financing agreements [Member]

Short-term Debt [Line Items]

Long-term Debt, Gross

239,000

$ 271,000

$ 367,000

XL Hybrids, Inc [Member] | Vehicle financing agreements [Member] | Minimum [Member]

Short-term Debt [Line Items]

Long term debt fixed rate of interest

2.95%

Debt instrument month of maturity

2020

Long term debt stated rate of interest

2.95%

XL Hybrids, Inc [Member] | Vehicle financing agreements [Member] | Maximum [Member]

Short-term Debt [Line Items]

Long term debt fixed rate of interest

10.00%

Debt instrument month of maturity

2023

Long term debt stated rate of interest

10.00%

XL Hybrids, Inc [Member] | Prime Rate [Member]

Short-term Debt [Line Items]

Debt instrument periodic payment principal

$ 67,000

Long term loan maturity date

Dec. 31, 2021

XL Hybrids, Inc [Member] | Prime Rate [Member] | Loans Payable [Member]

Short-term Debt [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.00%

XL Hybrids, Inc [Member] | Prime Rate [Member] | Growth Capital Term Loan [Member]

Short-term Debt [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.00%

XL Hybrids, Inc [Member] | Rate One [Member] | Prime Rate [Member] | Revolving Credit Facility [Member]

Short-term Debt [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.50%

XL Hybrids, Inc [Member] | Rate Two [Member] | Prime Rate [Member] | Revolving Credit Facility [Member]

Short-term Debt [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.50%

XL Hybrids, Inc [Member] | Investor Term And Bridge Notes | Series C Warrants [Member]

Short-term Debt [Line Items]

Class of warrant or rights number of securities called by the warrants or rights

1,405,888

Class or warrants or rights issue price

$ 0.6046

Class of warrants or rights expiry date

Jul. 15, 2026

Class of warrants or rights grant date fair value

$ 0.31

Amortization of debt discount

$ 146,000

Unamortised debt issuance costs

$ 226,000

XL Hybrids, Inc [Member] | Payroll Protection Program Loan [Member]

Short-term Debt [Line Items]

Proceeds from Issuance of Long-term Debt

$ 1,100,000

Property and Equipment - Summar

Property and Equipment - Summary Of Property and Equipment (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 1,774	$ 1,372
Less accumulated depreciation		(934)	(702)
Property and equipment, net	$ 678	840	670
Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		630	447
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		45	45
Computers and related equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		30	30
Software
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		346	98
Vehicles
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		559	588
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 164	$ 164

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
XL Hybrids, Inc [Member]
Property, Plant and Equipment [Line Items]
Depreciation	$ 265	$ 260

Intangibles - Summary of Aggreg

Intangibles - Summary of Aggregate Amortization Expense of Intangibles (Detail) - XL Hybrids, Inc [Member] $ in Thousands	Dec. 31, 2019USD ($)
2020	$ 216
2021	216
2022	216
2023	162
Total amortization	$ 809

Intangibles - Additional Inform

Intangibles - Additional Information (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Amortization of intangible assets	$ 72	$ 0
Developed Technology Rights [Member]
Intangibles acquired	$ 863
Intangibles useful life	4 years
Intangibles accumulated amortization	$ 54

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Current Liabilities (Detail) - XL Hybrids, Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Accrued warranty costs		$ 1,009	$ 910
Contingent and deferred purchase consideration connection with Quantum acquisition		638	0
Accrued financing fees		360	0
Accrued expenses, other		553	459
Sales tax		96	696
Accrued settlement costs		0	600
Accrued compensation and related benefits		398	185
Accrued expenses and other current liabilities total	$ 6,721	$ 3,054	$ 2,850

Redeemable, Convertible Prefe_3

Redeemable, Convertible Preferred Stock and Stockholders' Deficit - Schedule Of Common Stock Shares Reserved For Future Issuance (Detail) - XL Hybrids Inc [Member]	Dec. 31, 2019shares
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Common stock shares reserved for future issuance	117,408,326
Conversion of redeemable, convertible preferred stock
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Common stock shares reserved for future issuance	94,661,692
Exercise of warrants for common stock [Member]
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Common stock shares reserved for future issuance	1,680,378
Exercise of warrants for redeemable, convertible preferred stock [Member]
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Common stock shares reserved for future issuance	5,044,457
Stock options issued and outstanding [Member]
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Common stock shares reserved for future issuance	13,293,586
Authorized for future grant under 2010 Equity Incentive Plan [Member]
Schedule Of Common Stock Shares Reserved For Future Issuance [Line Items]
Common stock shares reserved for future issuance	2,728,213

Redeemable, Convertible Prefe_4

Redeemable, Convertible Preferred Stock and Stockholders' Deficit - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2020	Jan. 31, 2018	Sep. 30, 2017	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Equity Temporary And Permanent [Line Items]
Preferred Stock, Shares Issued				0	0
Preferred Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001
XL Hybrids Inc [Member]
Equity Temporary And Permanent [Line Items]
Common stock shares reserved for future issuance					117,408,326
Temporary equity shares authorised					99,966,639	99,966,639
Temporary equity par or stated value per share					$ 0.0001	$ 0.0001
interest income			$ 133
Shares exchanged on accrued interest			231
Stock Issued During Period, Shares, Issued for Services		115,676
Stock Issued During Period, Value, Issued for Services		$ 67
Proceeds from Issuance Initial Public Offering	$ 50,000
XL Hybrids Inc [Member] | Board Of Directors [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0
XL Hybrids Inc [Member] | Junior Preferred Shares [Member]
Equity Temporary And Permanent [Line Items]
No of notice period for redemption of shares			60 days
XL Hybrids Inc [Member] | Junior Preferred Shares [Member] | Minimum [Member]
Equity Temporary And Permanent [Line Items]
Percentage of ownership shares held			2.00%
XL Hybrids Inc [Member] | Junior Preferred Shares [Member] | Maximum [Member]
Equity Temporary And Permanent [Line Items]
Percentage of ownership shares held			3.00%
XL Hybrids Inc [Member] | Convertible Promissory Notes [Member]
Equity Temporary And Permanent [Line Items]
Accrued interest			$ 182
Payments of Debt Issuance Costs			$ 3,183
XL Hybrids Inc [Member] | Series A Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised				11,697,818	11,697,818	11,697,818
Temporary equity par or stated value per share				$ 0.0001	$ 0.0001	$ 0.0001
XL Hybrids Inc [Member] | Series B Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised				11,168,788	11,168,788	11,168,788
Temporary equity par or stated value per share				$ 0.0001	$ 0.0001	$ 0.0001
XL Hybrids Inc [Member] | Seried B-1 Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised					3,413,461	3,413,461
XL Hybrids Inc [Member] | Series C Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised				23,092,403	23,092,403	23,092,403
Temporary equity par or stated value per share				$ 0.0001	$ 0.0001	$ 0.0001
XL Hybrids Inc [Member] | Series D-1 Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised					43,382,845	43,382,845
XL Hybrids Inc [Member] | Series D-2 Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised					1,465,110	1,465,110
XL Hybrids Inc [Member] | Series D-3 Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised					223,254	223,254
XL Hybrids Inc [Member] | Series D-4 Redeemable Convertible Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Temporary equity shares authorised					5,522,960	5,522,960
XL Hybrids Inc [Member] | Series D-1 Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Preferred Stock, Shares Issued		5,252,830	27,272,257
Preferred Stock, Par or Stated Value Per Share		$ 0.5775	$ 0.5775
Proceeds from Issuance of Preferred Stock		$ 3,034	$ 15,749,731
Payments of Stock Issuance Costs			304
Settlement of warrants			$ 82
Debt Conversion, Converted Instrument, Shares Issued		4,329,005	501,795
shares issued in exchange for the original debt		$ 2,500
Common Stock, Conversion Basis	0.5775
Liquidation Preference Per Share	$ 0.5775
XL Hybrids Inc [Member] | Series D-1 Preferred Stock [Member] | Junior Preferred Shares [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.03465
XL Hybrids Inc [Member] | Series D-1 Preferred Stock [Member] | Bridge Loan [Member]
Equity Temporary And Permanent [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			5,194,805
shares issued in exchange for the original debt			$ 3,000
XL Hybrids Inc [Member] | Series D-2 Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			1,465,110
Common Stock, Conversion Basis	0.5053
Liquidation Preference Per Share	$ 0.5053
XL Hybrids Inc [Member] | Series D-2 Preferred Stock [Member] | Junior Preferred Shares [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.030318
XL Hybrids Inc [Member] | Series D-3 Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			223,254
Common Stock, Conversion Basis	0.4620
Liquidation Preference Per Share	$ 0.4620
XL Hybrids Inc [Member] | Series D-3 Preferred Stock [Member] | Junior Preferred Shares [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.02772
XL Hybrids Inc [Member] | Series D-4 Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			5,522,960
Common Stock, Conversion Basis	0.4043
Liquidation Preference Per Share	$ 0.4043
XL Hybrids Inc [Member] | Series D-4 Preferred Stock [Member] | Junior Preferred Shares [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.024258
XL Hybrids Inc [Member] | Series A Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Common Stock, Conversion Basis	0.3873
Liquidation Preference Per Share	$ 0.3873
XL Hybrids Inc [Member] | Series A Preferred Stock [Member] | Board Of Directors [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.023238
XL Hybrids Inc [Member] | Series B Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Common Stock, Conversion Basis	0.5333
Liquidation Preference Per Share	$ 0.5333
XL Hybrids Inc [Member] | Series B Preferred Stock [Member] | Board Of Directors [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.031998
XL Hybrids Inc [Member] | Series B-1 Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Common Stock, Conversion Basis	1.04
Liquidation Preference Per Share	$ 1.04
XL Hybrids Inc [Member] | Series B-1 Preferred Stock [Member] | Board Of Directors [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.0624
XL Hybrids Inc [Member] | Series C Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Common Stock, Conversion Basis	0.6046
Liquidation Preference Per Share	$ 0.6046
XL Hybrids Inc [Member] | Series C Preferred Stock [Member] | Board Of Directors [Member]
Equity Temporary And Permanent [Line Items]
Dividend rate per share	$ 0.0366
XL Hybrids Inc [Member] | Series D Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
percentage of voting rights	50.00%
XL Hybrids Inc [Member] | Common Stock [Member]
Equity Temporary And Permanent [Line Items]
Liquidation Preference Per Share	$ 1.44325
XL Hybrids Inc [Member] | Stock Option Plans And Potential Conversion Of Preferred Stock [Member]
Equity Temporary And Permanent [Line Items]
Common stock shares reserved for future issuance					130,000,000	130,000,000

Warrants - Additional Informati

Warrants - Additional Information (Detail) - XL Hybrids Inc [Member] - $ / shares	Nov. 30, 2019	Jan. 31, 2019	Sep. 30, 2017	Jul. 31, 2016	Nov. 30, 2013	Dec. 31, 2018	Sep. 30, 2020	Dec. 31, 2019	Mar. 31, 2015
Warrants issued and exercised							1,405,888
Exercise Price of Warrants or Rights							$ 0.6046
Broker Dealer Services Agreement [Member]
Warrants issued and exercised			103,896
Exercise Price of Warrants or Rights			$ 0.5775
Date the warrants or rights are exercisable			Sep. 29, 2022
Loan and Security Agreement [Member]
Exercise Price of Warrants or Rights								$ 0.18
Common Stock Warrants [Member]
Exercise Price of Warrants or Rights	$ 0.16	$ 0.15				$ 0.13
Date the warrants or rights are exercisable	Nov. 30, 2029	Jan. 31, 2029				Dec. 31, 2028
Common Stock Warrants [Member] | Loan and Security Agreement [Member]
Number of Securities Called by Each Warrant or Right	150,000	100,000				200,000
Common Stock Warrants [Member] | Common Stock [Member]
Warrants issued and exercised					1,126,482
Exercise Price of Warrants or Rights					$ 0.5326
Date the warrants or rights are exercisable					Nov. 22, 2023
Series B-1 Preferred Stock [Member]
Warrants issued and exercised									3,413,461
Exercise Price of Warrants or Rights									$ 1.04
Series C Preferred Stock [Member] | Series C Warrants exercisable [Member]
Warrants issued and exercised				1,405,888
Exercise Price of Warrants or Rights				$ 0.6046
Date the warrants or rights are exercisable				Jul. 15, 2026
Series D-1 Preferred Stock [Member]
Warrants issued and exercised			225,108
Date the warrants or rights are exercisable			Jan. 20, 2023
Number of Securities Called by Each Warrant or Right			51,948
Series D-1 Preferred Stock [Member] | Tranche One [Member]
Exercise Price of Warrants or Rights			$ 0.5775
Series D-1 Preferred Stock [Member] | Tranche Two [Member]
Number of Securities Called by Each Warrant or Right			138,528
Series D-1 Preferred Stock [Member] | TrancheThree [Member]
Number of Securities Called by Each Warrant or Right			34,632

Share-Based Compensation Expe_3

Share-Based Compensation Expense - Summary of stock option award activity (Detail) - XL Hybrids, Inc [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of period, Shares	13,293,586	10,673,232	10,673,232	5,307,252
Granted			6,502,400	6,274,230
Exercised			(58,313)	(12,500)
Cancelled or forfeited			(3,823,733)	(895,750)
Outstanding at end of period, Shares			13,293,586	10,673,232	5,307,252
Exercisable at the ending			6,228,796	6,274,529
Weighted Average Exercise Price, Outstanding at the beginning	$ 0.18	$ 0.16	$ 0.16	$ 0.15
Weighted Average Exercise Price, Granted	$ 4.75	$ 0.18	0.18	0.18
Weighted Average Exercise Price, Exercised			0.02	0.18
Weighted Average Exercise Price, Cancelled or forfeited			0.18	0.18
Weighted Average Exercise Price, Outstanding at the ending			0.18	0.16	$ 0.15
Weighted Average Exercise Price, Exercisable at the ending			$ 0.16	$ 0.15
Weighted Average Remaining Contractual Term, Outstanding at the beginning			7 years 4 months 24 days	6 years 8 months 12 days	5 years 7 months 6 days
Weighted Average Remaining Contractual Term, Outstanding at the ending			7 years 4 months 24 days	6 years 8 months 12 days	5 years 7 months 6 days
Weighted Average Remaining Contractual Term, Exercisable at the ending			5 years	5 years 3 months 18 days

Share-Based Compensation Expe_4

Share-Based Compensation Expense - Summary of restricted stock awards activity (Detail) - XL Hybrids, Inc [Member] - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, at beginning of period	0
Granted	589,460
Vested	0
Cancelled or forfeited	0
Non-vested, at end of period	589,460
Weighted-average grant-date fair value per share, Granted | $ / shares	$ 0.18

Share-Based Compensation Expe_5

Share-Based Compensation Expense - Additional Information (Detail) - XL Hybrids, Inc [Member] $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2019USD ($)$ / shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2010shares
Share-based Payment Arrangement, Expense | $	$ 663	$ 218
Cash received from options exercised | $	$ 21	$ 2	$ 10	$ 2
Share-based payment award, shares issued in period	589,460
Granted			6,502,400	6,274,230
Share-based Payment Arrangement, Option [Member]
Unrecognized compensation expense related to non-vested stock options | $	$ 2,566		$ 922
Unrecognized compensation expense weighted-average period for recognition	1 year 9 months 18 days		3 years 2 months 23 days
Weighted-average fair value of stock options granted | $ / shares	$ 0.63	$ 0.13	$ 0.13	$ 0.14
Intrinsic value of stock options exercised | $			$ 1,676	$ 0
Cash received from options exercised | $			$ 9,987	$ 2,250
Number ofemployee stock option issued	3,349,414
Restricted Stock [Member]
Share-based payment award, shares issued in period			294,730
Number of directors			2
Granted				0
2010 Equity Incentive Plan [Member]
Share Based Payment Award Number Of Shares Authorized					16,935,517
Shares available for future grant			2,728,213
Share-based Payment Arrangement, Expense | $			$ 208	$ 305

Revolving Line of Credit - Addi

Revolving Line of Credit - Additional Information (Detail) - Silicon Valley Bank [Member] - Loan and Security Agreement [Member] - XL Hybrids Inc [Member] $ in Millions	Dec. 10, 2018USD ($)
Line of credit maximum borrowing capacity	$ 3
Line of credit facility maturity date	Dec. 8, 2020
Line of Credit Facility, Interest Rate During Period	4.50%
Line of Credit Facility, Interest Rate at Period End	7.75%

Income Tax - Schedule of Deferr

Income Tax - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax liability
Unrealized gain on securities	$ (1,707)
Total deferred tax liability	(1,707)
Deferred tax liability, net of allowance	(1,707)
XL Hybrids, Inc [Member]
Deferred tax liability
Net operating loss carryforwards	15,239,000	$ 11,718,000
Tax creditt carryforwards	1,341,000	1,275,000
Reserves	308,000	380,000
Share-based compensation	308,000	88,000
Depreciation and amortization	(16,000)	18,000
Other	91,000	59,000
Total deferred tax assets	17,271,000	13,538,000
Less valuation allowance	(17,271,000)	(13,538,000)
Net deferred tax assets (liabilities)	$ 0	$ 0

Income Tax - Schedule of Compon

Income Tax - Schedule of Components of Income Tax Expense (Benefit) (Detail) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Federal
Current					$ 318,881
Deferred					1,707
Income tax provision	$ (24,119)	$ 176,727	$ 176,727	$ 84,673	$ 320,588

Income Tax - Schedule of Effect

Income Tax - Schedule of Effective Income Tax Rate Reconciliation (Detail)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21.00%
State taxes, net of federal tax benefit	0.00%
Income tax provision	21.00%

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) - XL Hybrids, Inc [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Increase decrease in deferred tax asset valuation allowance	$ 3,733
Domestic Tax Authority [Member]
Operating loss carryforwards	57,195
Income tax credits	953
Domestic Tax Authority [Member] | Expiration From 2029 Through 2037 Tax Year [Member]
Operating loss carryforwards, subject to expiration	31,633
Domestic Tax Authority [Member] | Not Subject to Expiration [Member]
Operating loss carryforwards, not subject to expiration	25,562
State and Local Jurisdiction [Member]
Operating loss carryforwards	50,139
Income tax credits	$ 492

Fair Value Measurements - Sched

Fair Value Measurements - Schedule Of Financial Assets Measured At Fair Value On A Recurring Basis (Detail) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Recurring [Member] | Level 1 [Member] | Marketable Securities Held In Trust [Member]
Marketable securities held in Trust Account	$ 232,286,222	$ 231,919,897
XL Hybrids, Inc [Member]
Total liabilities	8,096,000	2,852,000
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member]
Total liabilities	8,096,000	2,852,000
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Derivative [Member]
Total liabilities	5,914,000	1,349,000
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Contingent Consideration [Member]
Total liabilities	2,182,000	1,503,000
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 1 [Member]
Total liabilities		0
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 1 [Member] | Derivative [Member]
Total liabilities		0
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 1 [Member] | Contingent Consideration [Member]
Total liabilities		0
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 2 [Member]
Total liabilities		0
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 2 [Member] | Derivative [Member]
Total liabilities		0
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 2 [Member] | Contingent Consideration [Member]
Total liabilities		0
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 3 [Member]
Total liabilities	8,096,000	2,852,000
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 3 [Member] | Derivative [Member]
Total liabilities	5,914,000	1,349,000
XL Hybrids, Inc [Member] | Fair Value, Recurring [Member] | Level 3 [Member] | Contingent Consideration [Member]
Total liabilities	$ 2,182,000	$ 1,503,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Roll Forward of the Company's Level 3 Instrument (Detail) - XL Hybrids, Inc [Member] $ in Thousands	Sep. 30, 2020USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Reduce derivative liability for extinguishment of convertible notes payable	$ (1,349)
Increase derivative liability for issuance of convertible notes payable	2,382
Fair value adjustments- Derivatives	3,532
Fair value adjustments- Contingent consideration	$ 679

Commitments and Contingencies -

Commitments and Contingencies - Summary of Future Minimum Operating Lease Payments (Detail) - XL Hybrids Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
2020	$ 165,708	$ 422
2021	412,894	377
2022	415,255	415
2023	425,595	426
2024	436,244	436
Thereafter	74,535	75
Total	$ 1,930,231	$ 2,151

Commitments and Contingencies_2

Commitments and Contingencies - Additional Information (Detail) - XL Hybrids Inc [Member] $ in Thousands	1 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019ft²	Jan. 31, 2015ft²
Settlement expense | $	$ 600
Operating Leases, Rent Expense | $		$ 470,053	$ 197,133
Facility In Quincy, Illinois [Member]
Area of land | ft²					3,264
Facility In California [Member]
Area of land | ft²				23,540
Lease expiration month and year				2025-02

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Earnings Per Share, Basic and Diluted (Detail) - USD ($)	Mar. 31, 2019	Sep. 30, 2020		Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019		Jun. 30, 2019	Sep. 30, 2019		Sep. 30, 2020		Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Numerator:
Net (loss) income	$ (375)	$ (1,826,524)		$ (102,121)	$ 511,389	$ 665,511		$ (309)	$ 664,827		$ (1,417,256)		$ 1,206,018
Denominator:
Weighted average shares outstanding, basic and diluted		6,974,184	[1]			6,595,280	[1]		5,756,524	[1]	6,969,280	[1]	6,141,375
Basic and diluted net loss per share		$ (0.26)	[2]			$ (0.01)	[2]		$ (0.01)	[2]	$ (0.29)	[2]	$ (0.03)		$ 1.39	$ (1.26)
XL Hybrids Inc [Member]
Numerator:
Net (loss) income											$ (20,027,000)			$ (11,186,000)	$ (14,901,000)	$ (12,903,000)
Denominator:
Weighted average shares outstanding, basic and diluted											11,555,159			10,508,012	10,752,940	10,253,822
Basic and diluted net loss per share											$ (1.73)			$ (1.06)	$ (1.39)	$ (1.26)
[1]	Excludes an aggregate of 21,582,057 and 21,797,092 shares subject to possible redemption at September 30, 2020 and 2019.
[2]	Net loss per share – basic and diluted excludes interest income attributable to shares subject to possible redemption of $0 and $611,540 for the three and nine months ended September 30, 2020, respectively, and $708,312 for the three months ended September 30, 2019 and for the period from March 20, 2019 through September 30, 2019, respectively. (see Note 2).

Net Loss Per Share - Additional

Net Loss Per Share - Additional Information (Detail) - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
XL Hybrids, Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Weighted-average fair value of stock options	$ 4.75	$ 0.18	$ 0.18	$ 0.18

Net Loss Per Share - Summary of

Net Loss Per Share - Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share (Detail) - shares	9 Months Ended			12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11,900,000	11,900,000
XL Hybrids Inc [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	119,592,988		135,191,907	115,680,113	111,221,549
XL Hybrids Inc [Member] | Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	15,900,812		8,263,186	13,293,586	10,085,022
XL Hybrids Inc [Member] | Convertible Preferred Stocks [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	99,481,041		94,661,692	94,661,692	94,661,692
XL Hybrids Inc [Member] | Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,073,128		25,692,194
XL Hybrids Inc [Member] | Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,138,007		6,574,835	7,724,835	6,474,835

Retirement Plan - Additional In

Retirement Plan - Additional Information (Detail) - XL Hybrids Inc [Member] - 401(k) plan [Member]	12 Months Ended
	Dec. 31, 2019
Age of employee	21 years
Employee eligible wage deferral rate	3.00%
Contribution Percent On First 3% Deferral Rate [Member]
Employee eligible wage deferral rate	3.00%
Matching contribution percent	100.00%
Additional Contribution Percent On Next 3 Percentage Deferral Rate [Member]
Employee eligible wage deferral rate	2.00%
Matching contribution percent	50.00%
Minimum [Member]
Annual contributions per employee percent	1.00%
Maximum [Member]
Annual contributions per employee percent	90.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - XL Hybrids, Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	May 08, 2020	Jan. 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Proceeds from the issuance of subordinated convertible promissory notes			$ 8,100	$ 10,000	$ 10,000
Number of securities called by warrants			1,405,888
Exercise price of warrants			$ 0.6046
Subordinated Convertible Promissory Notes [Member]
Percentage of redemption premium due on debt instruments					100.00%
Subsequent Event [Member]
Proceeds from the issuance of subordinated convertible promissory notes		$ 13,000
Debt instrument, conversion price, percentage of principal amount converted		80.00%
Number of securities called by warrants			1,405,888
Exercise price of warrants			$ 0.6046
Subsequent Event [Member] | Subordinated Convertible Promissory Notes [Member]
Debt instrument face value		$ 8,100
Subsequent Event [Member] | Payroll Protection Program Loan [Member]
Proceeds from long term loan	$ 1,100