Comstock (LODE) 10-K 26 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 19, 2019	Jun. 30, 2018
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Entity Registrant Name	Comstock Mining Inc.
Entity Central Index Key	1,120,970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		80,790,273
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 12,166,352

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 488,657	$ 2,066,718
Assets held for sale, Net (Note 3)	5,363,403	5,363,403
Prepaid expenses and other current assets (Note 4)	2,712,202	301,387
Total current assets	8,564,262	7,731,508
MINERAL RIGHTS AND PROPERTIES, Net (Note 5)	7,205,081	7,205,081
PROPERTIES, PLANT AND EQUIPMENT, Net (Note 6)	9,742,120	12,781,733
RECLAMATION BOND DEPOSIT (Note 7)	2,622,544	2,622,544
RETIREMENT OBLIGATION ASSET (Note 8)	203,274	282,745
OTHER ASSETS	274,444	340,302
TOTAL ASSETS	28,611,725	30,963,913
CURRENT LIABILITIES:
Accounts payable	405,146	321,302
Accrued expenses (Note 9)	1,674,733	496,651
Long-term debt – current portion (Note 10)	309,843	291,532
Total current liabilities	2,389,722	1,109,485
LONG-TERM LIABILITIES:
Long-term debt (Note 10)	8,857,870	9,971,421
Long-term reclamation liability (Note 8)	7,441,091	7,417,680
Other liabilities	538,140	600,228
Total long-term liabilities	16,837,101	17,989,329
Total liabilities	19,226,823	19,098,814
COMMITMENTS AND CONTINGENCIES (Note 20)
STOCKHOLDERS’ EQUITY:
Preferred Stock, $.000666 par value, 50,000,000 shares authorized, no shares issued	0	0
Common stock, $.000666 par value, 790,000,000 shares authorized, 75,338,273 and 47,236,103 shares issued and outstanding at December 31, 2018 and 2017, respectively	50,175	31,459
Additional paid-in capital	241,419,897	234,438,057
Accumulated deficit	(232,085,170)	(222,604,417)
Total stockholders’ equity	9,384,902	11,865,099
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 28,611,725	$ 30,963,913

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in usd per share)	$ 0.000666	$ 0.000666
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value per share (in usd per share)	$ 0.000666	$ 0.000666
Common stock, shares authorized (in shares)	790,000,000	790,000,000
Common stock, shares issued (in shares)	75,338,273	47,236,103
Common stock, shares outstanding (in shares)	75,338,273	47,236,103

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
REVENUES
Total revenues	$ 150,289	$ 104,329	$ 5,070,217
COST AND EXPENSES
Mine claims and costs	124,047	1,003,070	1,125,989
Environmental and reclamation	258,507	787,496	1,389,362
General and administrative	3,403,833	2,595,331	3,518,071
Total cost and expenses	7,550,721	8,982,295	15,283,561
LOSS FROM OPERATIONS	(7,400,432)	(8,877,966)	(10,213,344)
OTHER INCOME (EXPENSE)
Interest expense	(1,410,389)	(1,710,390)	(753,670)
Other income (expense)	(669,932)	12,178	(1,997,690)
Total other income (expense), net	(2,080,321)	(1,698,212)	(2,751,360)
NET LOSS	$ (9,480,753)	$ (10,576,178)	$ (12,964,704)
Net loss per common share - basic and diluted (in usd per share)	$ (0.16)	$ (0.26)	$ (0.37)
Weighted average common shares outstanding - basic and diluted (in shares)	59,629,805	41,127,245	35,324,947
Mineral
REVENUES
Total revenues	$ 0	$ 0	$ 4,944,627
COST AND EXPENSES
Costs of goods and services sold	2,765,324	3,392,092	4,505,811
Real Estate
REVENUES
Total revenues	150,289	104,329	125,590
COST AND EXPENSES
Costs of goods and services sold	40,935	73,739	182,423
Exploration and Mine Development
COST AND EXPENSES
Costs of goods and services sold	$ 958,075	$ 1,130,567	$ 4,561,905

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Shares outstanding, beginning balance (in shares) at Dec. 31, 2015		31,983,542
BEGINNING BALANCE at Dec. 31, 2015	$ 18,759,470	$ 106,505	$ 217,716,500	$ (199,063,535)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Public offering (in shares)		2,667,060
Public offerings	4,547,889	$ 8,882	4,539,007
Public offering and common stock issuance costs	(610,645)		(610,645)
Purchase of properties, plant, and equipment (in shares)		44,729
Purchase of properties, plant and equipment	59,390	$ 149	59,241
Payment of debt obligations (in shares)		2,123,579
Payment of debt obligations	4,123,764	$ 7,072	4,116,692
Payment for mineral rights (in shares)		243,025
Payment for mineral rights	482,525	$ 809	481,716
Stock-based compensation (in shares)		10,800
Stock-based compensation	18,900	$ 36	18,864
Net loss	$ (12,964,704)			(12,964,704)
Shares outstanding, ending balance (in shares) at Dec. 31, 2016	37,072,735	37,072,735
ENDING BALANCE at Dec. 31, 2016	$ 14,416,589	$ 123,453	226,321,375	(212,028,239)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Public offering (in shares)	8,686,828
Public offering and common stock issuance costs	$ (278,919)		(278,919)
Purchase of properties, plant, and equipment (in shares)	196,000	196,000
Purchase of properties, plant and equipment	$ 274,400	$ 653	273,747
Purchase of membership interest (in shares)	0
Payment for mineral rights (in shares)	502,604	502,604
Payment for mineral rights	$ 482,500	$ 1,674	480,826
Share reverse split adjustment	0	$ (125,892)	125,892
Issuance of common stock (in shares)		9,464,764
Issuance of common stock	7,346,707	$ 31,571	7,315,136
Issuance of share options with Tonogold at fair value	200,000		200,000
Net loss	$ (10,576,178)			(10,576,178)
Shares outstanding, ending balance (in shares) at Dec. 31, 2017	47,236,103	47,236,103
ENDING BALANCE at Dec. 31, 2017	$ 11,865,099	$ 31,459	234,438,057	(222,604,417)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Public offering (in shares)	15,762,310
Public offering and common stock issuance costs	$ (329,385)		(329,385)
Purchase of properties, plant, and equipment (in shares)	0
Purchase of membership interest (in shares)	3,233,591	3,233,591
Purchase of membership interest	$ 369,000	$ 2,154	366,846
Payment for mineral rights (in shares)	2,774,490
Payment for mineral rights	$ 482,500	$ 1,847	480,653
Issuance of common stock (in shares)		22,094,089
Issuance of common stock	4,478,441	$ 14,715	4,463,726
Issuance of share options with Tonogold at fair value	2,000,000		2,000,000
Net loss	$ (9,480,753)			(9,480,753)
Shares outstanding, ending balance (in shares) at Dec. 31, 2018	75,338,273	75,338,273
ENDING BALANCE at Dec. 31, 2018	$ 9,384,902	$ 50,175	$ 241,419,897	$ (232,085,170)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OPERATING ACTIVITIES:
Net loss	$ (9,480,753)	$ (10,576,178)	$ (12,964,704)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and depletion	3,147,892	4,187,683	5,893,783
Gain on sale of properties, plant, and equipment	(13,991)	(309,194)	(357,037)
Stock payments and stock-based compensation	0	0	18,900
Accretion of reclamation liability	23,411	64,334	185,778
Amortization of debt discounts and issuance costs	343,857	436,896	456,757
Payment of interest expense and sales tax with common stock	0	0	337,863
Loss on payment of debt obligation with common stock	0	0	150,166
Net loss on early retirement of long-term debt	193,711	294,569	0
Change in fair value of shares issued to pay debt obligation	0	0	1,690,795
Payment-in-kind interest expense	437,852	0	0
Loss on make-whole liability with Pelen, LLC	504,162	0	0
Changes in operating assets and liabilities:
Inventories	0	0	450,951
Stockpiles and mineralized material on leach pads	0	0	1,322,211
Prepaid expenses and other assets	(795,815)	69,700	100,939
Other assets	65,355	0	(273,342)
Accounts payable	83,844	(483,249)	472,165
Accrued expenses and other liabilities	1,463,332	(218,871)	(83,158)
NET CASH USED IN OPERATING ACTIVITIES	(4,027,142)	(6,534,310)	(2,597,933)
INVESTING ACTIVITIES:
Purchase of mineral rights and properties, plant and equipment	(1,655,820)	(130,166)	(746,536)
Proceeds from principal payment on note receivable	503	40	0
Proceeds from sale of mineral rights and properties, plant and equipment	26,000	1,109,388	3,287,811
Change in reclamation bond deposit	0	0	20,260
NET CASH PROVIDED BY (USED) IN INVESTING ACTIVITIES	(1,629,317)	979,262	2,561,535
FINANCING ACTIVITIES:
Principal payments on long-term debt	(2,070,658)	(9,209,827)	(6,304,657)
Proceeds from long-term debt obligations	0	9,379,446	925,000
Proceeds from the issuance of common stock	4,233,441	7,346,707	4,547,889
Common stock issuance costs	(84,385)	(278,919)	(610,645)
Proceeds from the issuance of share option with Tonogold	2,000,000	200,000	0
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	4,078,398	7,437,407	(1,442,413)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,578,061)	1,882,359	(1,478,811)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	2,066,718	184,359	1,663,170
CASH AND CASH EQUIVALENTS, END OF YEAR	488,657	2,066,718	184,359
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	112,050	1,228,140	537,510
Cash paid for income taxes	0	0	0
Supplemental disclosure of non-cash investing and financing activities:
Issuance of common stock for payment of mining right	482,500	482,500	482,525
Issuance of common stock to pay for common stock issuance costs	245,000	0	0
Issuance of common stock (in advance) to purchase membership interest	585,000	0	0
Issuance of long-term debt for purchase of mineral rights and properties, plant and equipment	0	247,494	3,243,125
Use of common stock for long-term debt obligations payment	0	124,920	2,529,755
Issuance of common stock for purchase of properties, plant and equipment	0	274,400	16,265
Property transferred in satisfaction of accounts payable	0	0	1,100,000
Additions to reclamation liability and retirement obligation asset	$ 0	$ 0	$ 340,000

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Comstock Mining Inc. is a Nevada-based gold and silver exploration, development and production-focused mining company with extensive, contiguous property in the historic Comstock and Silver City mining districts (collectively, the “Comstock District”). The Comstock District is located within the western portion of the Basin and Range Province of Nevada, between Reno and Carson City, Nevada. Our Dayton resource area and the Spring Valley exploration targets are located in Lyon County, Nevada, approximately six miles south of Virginia City, Nevada. Our Lucerne resource area is located in Storey County, Nevada, approximately three miles south of Virginia City, Nevada and 30 miles southeast of Reno, Nevada. The Company also owns extensive real estate holdings, including but not limited to the Gold Hill Hotel located in Gold Hill, Nevada, just south of Virginia City, the Daney Ranch, located just south of Silver City, and the Comstock Industrial parcel, representing 98 acres of land and 203 acre-feet of senior-priority water rights in Silver Springs, Nevada. As used in the notes to the consolidated financial statements, we refer to Comstock Mining Inc., and its wholly owned subsidiaries as “we,” “us,” “our,” “our Company,” or “the Company.” We continue expanding our property footprint and creating opportunities for exploration, development and mining. The Company now owns or controls approximately 9,358 acres of mining claims and parcels in the Comstock and Silver City Districts. The acreage is comprised of approximately 2,396 acres of patented claims (private lands) and surface parcels (private lands) and approximately 6,962 acres of unpatented mining claims, which the Bureau of Land Management, (“BLM”) administers.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation - The consolidated financial statements include the accounts of Comstock Mining Inc., and its wholly owned subsidiaries: Comstock Mining LLC, Comstock Real Estate Inc., Comstock Industrial LLC, and Downtown Silver Springs LLC. Inter-company transactions and balances have been eliminated. Basis of Presentation - The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America on a basis that contemplates the continuation of the Company as a going concern. The Company commenced production with the Lucerne Mine in 2012, and ramped up to approximately 20,000 gold-equivalent-ounces of annual production. The Company completed leaching from its existing leach pads in December 2016 and is currently planning the exploration and development of its next two mines, first with its second mine plan for the Dayton resource area and then further developing, through an agreement and collaboration with a potential joint venture partner, the second phase of development and production from the Lucerne Mine. The Company has recurring net losses from operations and an accumulated deficit of $232.1 million as of December 31, 2018 . For the year ended December 31, 2018 , the Company incurred a net loss of $9.5 million and used $4.0 million of cash in operations. As of December 31, 2018 , the Company had cash and cash equivalents of $0.5 million , current assets of $8.6 million and current liabilities of $2.4 million , resulting in net working capital of $6.2 million . The Company’s current capital resources include cash and cash equivalents and other net working capital resources, along with a loan commitment agreement with $10.0 million in unused capacity, ( $9.5 million after consideration of fees due at the time of borrowing). The Company has an existing equity purchase agreement (the "2019 Equity Agreement') with Murray FO LLC ("Murray") with unused capacity of $5.0 million ( $4.9 million after consideration of certain transaction fees), pursuant to the Company’s new shelf registration statement on Form S-3, expected to be filed February 26, 2019. These capital resources are in addition to certain planned asset sales. While the Company has been successful in the past in obtaining the necessary capital to support its operations, including registered equity financings from its existing shelf registration statement, private placements, borrowings, and/or other means, there is no assurance that the Company will be able to obtain additional equity capital or other financing, if needed. However, the Company believes it will have sufficient funds to sustain its operations during the next 12 months from the date the financial statements were issued as a result of its existing resources and the sources of funding detailed above. Future operating expenditures above management’s expectations, including exploration and mine development expenditures in excess of amounts to be raised from the issuance of equity under the 2019 Equity Agreement (pursuant to the Company’s new shelf registration statement on Form S-3, expected to be filed February 26, 2019), declines in the market value of properties held for sale, or declines in the share price of the Company's common stock, would adversely affect the Company’s results of operations, financial condition and cash flows. If the Company was unable to obtain any necessary additional funds, this could have an immediate material adverse effect on liquidity and could raise substantial doubt about the Company’s ability to continue as a going concern. In such case, the Company could be required to limit or discontinue certain business plans, activities or operations, reduce or delay certain capital expenditures or sell certain assets or businesses. There can be no assurance that the Company would be able to take any such actions on favorable terms, in a timely manner or at all. Fair Value Measurements - The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. Long-Lived Assets - We review the carrying amount of our long-lived assets for impairment whenever there are negative indicators of impairment. An asset is considered impaired when estimated future undiscounted cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not considered recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flows. Mineral Rights and Properties - We defer acquisition costs until we determine the viability of the property. Since we do not have proven and probable reserves as defined by Securities and Exchange Commission (“SEC”) Industry Guide 7, exploration expenditures are expensed as incurred. We expense repair and maintenance costs as incurred. We review the carrying value of our properties for impairment, including mineral rights, whenever there are negative indicators of impairment. Our estimate of the gold price, mineralized materials, operating capital, and reclamation costs are subject to risks and uncertainties affecting the recoverability of our investment in all of these properties. Although we have made our best, most current estimate of these factors, it is possible that near term changes could adversely affect estimated net cash flows from our properties and mineral claims, and possibly require future asset impairment write-downs. Where estimates of future net operating cash flows are not available and where other conditions suggest impairment, we assess recoverability of carrying value from other means, including net cash flows generated by the sale of the asset. We use the units-of-production method to deplete the mineral rights and mining properties. Properties, Plant and Equipment - We record properties, plant and equipment at historical cost. We provide depreciation and amortization in amounts sufficient to match the cost of depreciable assets to operations over their estimated service lives or productive value. We capitalize expenditures for improvements that significantly extend the useful life of an asset. We charge expenditures for maintenance and repairs to operations when incurred. Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years Reclamation Liabilities and Asset Retirement Obligations - Minimum standards for site reclamation and closure have been established for us by various government agencies. Asset retirement obligations are recognized when incurred and recorded as liabilities at fair value. The liability is accreted over time through periodic charges to earnings. In addition, the asset retirement cost is capitalized and amortized over the life of the related asset. Reclamation costs are periodically adjusted to reflect changes in the estimated present value resulting from the passage of time and revisions to the estimates of either the timing or amount of the reclamation and abandonment costs. The Company reviews, on an annual basis, unless otherwise deemed necessary, the asset retirement obligation at each mine site. Revenue Recognition - The Company adopted ASC 606, Revenue from Contracts with Customers (Topic 606), on January 1, 2018 using a modified retrospective method. Currently, the Company has no contracts with customers as it does not have active mining operations. When the Company resumes active mining operations and has revenue within the scope of ASC 606, it will account for revenue from contracts with customers by evaluating the five steps of Topic 606, which are as follows: (1) Identify the contract with the customer; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to the performance obligations; and (5) Recognize revenue when (or as) performance obligations are satisfied. Real estate revenue is recognized when rental income is earned. Stock Issued for Goods and Services - Common shares issued for goods and services are valued based upon the fair market value of our common stock or the goods and services received, whichever is the most reliably measurable on the date of issue. Stock-Based Compensation - For stock-based transactions, compensation expense is recognized over the requisite service period, which is generally the vesting period, based on the estimated fair value on the grant date of the award. Loss per Common Share - Basic net loss per common share is computed by dividing net loss, by the weighted average number of common shares outstanding. Dilutive loss per share includes any additional dilution from common stock equivalents, such as stock options, warrants, and convertible instruments, if the impact is not antidilutive. Since the Company incurred net losses for all the periods presented, all equity-linked instruments are considered anti-dilutive. Comprehensive Loss - There were no components of comprehensive loss other than net loss for all the periods presented. Income Taxes - The Company’s income tax expense and deferred tax assets and liabilities reflect management’s best assessment of estimated future taxes to be paid. Significant judgments and estimates are required in determining the consolidated income tax expense. Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and the assumptions are consistent with the plans and estimates that the Company is using to manage the underlying businesses. The Company provides a valuation allowance for deferred tax assets that the Company does not consider more likely (than not) to be realized. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Other than the impacts of the new federal tax reform legislation disclosed in Note 16, management is not aware of any such changes that would have a material effect on the Company’s results of operations, cash flows or financial position. Use of Estimates - In preparing financial statements in conformity with generally accepted accounting principles, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may include those pertaining to the estimated useful lives and valuation of properties, plant and equipment, mineral rights and properties, deferred tax assets, reclamation liabilities, and contingent liabilities. Reverse Stock Split - Effective November 9, 2017, the Company completed a 1-for-5 reverse stock split of its authorized and outstanding common stock, as approved by its Board of Directors. All common shares and per share amounts set forth herein give effect to this reverse stock split. Recently Issued Accounting Pronouncements – In January 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2017-01 - Business Combinations (Topic 805), which clarifies the definition of a business. For accounting and financial reporting purposes, businesses are generally comprised of three elements; inputs, processes, and outputs. Integrated sets of assets and activities capable of providing these three elements may not always be considered a business, and the lack of one of the three elements does not always disqualify the set from being a business. The issuance of ASU No. 2017-01 provides a clarifying screen to determine when a set of assets and activities is not a business. Primarily, the screen requires that when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, the set is not a business. The amendments contained in ASU No. 2017-01 are effective for annual periods beginning after December 15, 2017 and may be early adopted for certain transactions that have occurred before the effective date, but only when the underlying transaction has not been reported in the financial statements that have been issued or made available for issuance. The Company adopted this guidance on January 1, 2018, with no material impact on the Company’s consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments ("ASU 2016-15"), which amends ASC 230, Statement of Cash Flows, and the FASB’s standards for reporting cash flows in general-purpose financial statements. The amendments address the diversity in practice related to the classification of certain cash receipts and payments including debt prepayment or debt extinguishment costs. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and early adoption is permitted. The Company adopted this guidance on January 1, 2018, with no material impact on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exceptions. For public business entities, the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2018, and interim periods within those annual periods. Early application is permitted for all entities. The Company has evaluated the impact of adopting this standard on its consolidated financial statements. The majority of the Company’s leases pertain to mineral leases, which are not in the scope of Topic 842, and accordingly, have no material impact on the Company's consolidated financial statements. In May 2014, the FASB issued ASU 2014-09 (Topic 606) that introduces a new five-step revenue recognition model that an entity should use to recognize revenue when depicting the transfer of promised goods or services to customers in an amount that reflects the consideration that the entity expects to be entitled in exchange for those goods or services. This ASU also requires disclosures sufficient to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative disclosures about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. We used the modified retrospective method to adopt the provisions of this standard effective January 1, 2018, requiring us to apply the new revenue standard to (i) all new revenue contracts entered into after January 1, 2018 and (ii) assess all existing revenue contracts as of January 1, 2018, to determine if a cumulative adjustment to accumulated deficit was required. The Company does not have any revenue contracts within the scope of Topic 606 as of January 1, 2018, and accordingly, was not required to record any adjustments.

Assets Held For Sale

Assets Held For Sale	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Assets Held For Sale	Assets Held For Sale The Company committed to a plan to sell certain land, buildings, and water rights. As of December 31, 2018 and 2017 , the Company has assets with a net book value of $5.4 million that met the criteria to be classified as Assets held for sale. Those criteria specify that the asset must be available for immediate sale in its present condition (subject only to terms that are usual and customary for sales of such assets), the sale of the asset must be probable, and its transfer expected to qualify for recognition as a completed sale generally within one year. Proceeds from the sale of these assets are required to be used to satisfy obligations due under the terms of the debenture with GF Comstock 2 LP as described in Note 10. Assets held for sale at December 31, 2018 and 2017 include: 2018 2017 Industrial Park (Land and water rights) $ 2,738,462 $ 2,738,462 Daney Ranch (Land and buildings) 2,146,575 2,146,575 Gold Hill Hotel (Land and buildings) 478,366 478,366 Total assets held for sale $ 5,363,403 $ 5,363,403

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets at December 31, 2018 and 2017 consisted of the following: 2018 2017 Land and property deposits $ 1,800,000 $ — Surety bond and insurance 475,861 188,485 Reimbursements from Tonogold 82,951 — Other 353,390 112,902 Total prepaid expenses and other current assets $ 2,712,202 $ 301,387

Mineral Rights and Properties,

Mineral Rights and Properties, Net	12 Months Ended
	Dec. 31, 2018
Mineral Industries Disclosures [Abstract]
Mineral Rights and Properties, Net	Mineral Rights and Properties, Net Mineral rights and properties at December 31, 2018 and 2017 consisted of the following: 2018 2017 Dayton resource area $ 2,932,226 $ 2,932,226 Lucerne resource area 1,998,896 1,998,896 Occidental area 1,002,172 1,002,172 Spring Valley area 810,000 810,000 Oest area 260,707 260,707 Northern extension 157,205 157,205 Northern targets 121,170 121,170 Other mineral properties 317,404 317,404 Water rights 90,000 90,000 Accumulated depletion - Lucerne Resource area (484,699 ) (484,699 ) Total mineral rights and properties $ 7,205,081 $ 7,205,081 These mineral rights and properties are segmented and presented based on the Company’s identified mineral resource areas and exploration targets. During the years ended December 31, 2018 and 2017, the Company did no t recognize any depletion expense. During the year ended December 31, 2016 , the Company recognized depletion expense of approximately $0.1 million.

Properties, Plant and Equipment

Properties, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Properties, Plant and Equipment, Net	Properties, Plant and Equipment, Net Properties, plant and equipment at December 31, 2018 and 2017 consisted of the following: 2018 2017 Land and building $ 9,169,605 $ 9,169,605 Vehicle and equipment 2,319,290 2,414,216 Processing and laboratory 21,129,248 21,166,497 Furniture and fixtures 648,309 755,665 Construction in progress 35,190 — 33,301,642 33,505,983 Less accumulated depreciation (23,559,522 ) (20,724,250 ) Total properties, plant and equipment $ 9,742,120 $ 12,781,733 For the years ended December 31, 2018 , 2017 and 2016 , the Company recognized depreciation expense of $3.1 million, $4.2 million, and $5.9 million, respectively. For the years ended December 31, 2017 and 2016 , the Company sold land and equipment with total proceeds of $1.1 million , and $3.3 million , respectively and recorded a gain on the sale of that land and equipment totaling $0.3 million , and $0.4 million , respectively.

Reclamation Bond Deposit

Reclamation Bond Deposit	12 Months Ended
	Dec. 31, 2018
Environmental Remediation Obligations [Abstract]
Reclamation Bond Deposit	Reclamation Bond Deposit The Nevada Revised Statutes and Regulations require a surety bond to be posted for mining projects so that after the completion of such mining projects the sites are left safe, stable and capable of productive post-mining uses. The bond is intended to cover the estimated costs required to safely reclaim the natural environment to the regulatory standards established by the State of Nevada’s Division of Environmental Protection. Accordingly, the Company has a $7.1 million reclamation surety bond through the Lexon Surety Group (“Lexon”) with the State of Nevada’s Bureau of Mining Regulation and Reclamation as of December 31, 2018 . In addition, the Company has a $0.5 million surety bond with Storey County related to mine reclamation as of December 31, 2018 . As part of the surety agreement, the Company agreed to pay a 2.0% annual bonding fee. The total cash collateral, per the surety agreement, was $2.5 million at December 31, 2018 , and 2017 . The total cash collateral is a component of the reclamation bond deposit in the consolidated balance sheets. The reclamation bond deposit at December 31, 2018 and 2017 consisted of the following: 2018 2017 Lexon surety bond cash collateral $ 2,500,000 $ 2,500,000 Other cash reclamation bond deposits 122,544 122,544 Total reclamation bond deposit $ 2,622,544 $ 2,622,544

Long-term Reclamation Liability

Long-term Reclamation Liability and Retirement Obligation Asset	12 Months Ended
	Dec. 31, 2018
Asset Retirement Obligation Disclosure [Abstract]
Long-term Reclamation Liability and Retirement Obligation Asset	Long-term Reclamation Liability and Retirement Obligation Asset The Company is required to mitigate long-term environmental impacts by stabilizing, contouring, re-sloping, and re-vegetating various portions of our site after mining and mineral processing operations are completed. These reclamation efforts are conducted in accordance with plans reviewed and approved by the appropriate regulatory agencies. We have accrued a long-term liability of $7.4 million as of December 31, 2018 , and 2017 , for our obligation to reclaim our mine facility based on our most recent reclamation plan, as revised, submitted and approved by the Nevada State Environmental Commission and Division of Environmental Protection. In conjunction with recording the reclamation liability, we recorded a retirement obligation asset that is being amortized over the period of the anticipated land disturbance. Such costs are based on management’s current estimate of then expected amounts for the remediation work, assuming the work is performed in accordance with current laws and regulations. It is reasonably possible that, due to uncertainties associated with the application of laws and regulations by regulatory authorities and changes in reclamation or remediation technology, the ultimate cost of reclamation and remediation could change in the future. We periodically review the accrued reclamation liability for information indicating that our assumptions should change. The accretion of the reclamation liability and the amortization of the retirement obligation asset for the years ended December 31, 2018 , 2017 , and 2016 , totaled $0.1 million , $0.4 million , $0.8 million , respectively, and were a component of environmental and reclamation expenses in the consolidated statements of operations. Following is a reconciliation of the aggregate retirement liability associated with our reclamation plan for the mining projects for the years ended December 31, 2018 , 2017 and 2016 : 2018 2017 2016 Long-term reclamation liability — beginning of period $ 7,417,680 $ 7,353,346 $ 6,827,568 Additional obligations incurred — — 340,000 Accretion of reclamation liability 23,411 64,334 185,778 Long-term reclamation liability — end of period $ 7,441,091 $ 7,417,680 $ 7,353,346 Following is a reconciliation of the aggregate retirement obligation asset associated with our mining projects for the years ended December 31, 2018 , 2017 and 2016 : 2018 2017 2016 Retirement obligation asset — beginning of period $ 282,745 $ 617,126 $ 1,107,120 Additional obligations incurred — — 340,000 Amortization of retirement obligation asset (79,471 ) (334,381 ) (829,994 ) Retirement obligation asset — end of period $ 203,274 $ 282,745 $ 617,126 The increases in the reclamation liability and retirement obligation asset in 2016 is related to the net inflated and discounted increase of the asset and liability as a result of the increase in time before the Company expects to reclaim.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued Expenses	Accrued Expenses Accrued expenses at December 31, 2018 , and 2017 , consisted of the following: 2018 2017 Accrued interest expense $ 481,946 $ — Accrued insurance liabilities 341,680 — Accrued liability for purchase of DTSS (Note 18) 185,000 — Accrued Northern Comstock Joint Venture 180,833 180,833 Accrued payroll costs 140,915 57,402 Accrued make-whole for Pelen LLC (Note 18) 135,162 — Accrued personal property tax 74,434 84,264 Accrued Board of Directors fees 20,000 84,000 Accrued vendor liabilities — 75,415 Other accrued expenses 114,763 14,737 Total accrued expenses $ 1,674,733 $ 496,651

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt at December 31, 2018 , and 2017 , consisted of the following: Note Description 2018 2017 Senior Secured Debenture (GF Comstock 2) - 11% interest, due 2021. $ 8,872,663 $ 10,218,352 Note Payable (Caterpillar Financial Services) - 5.7% interest. 955,845 1,242,960 Total debt 9,828,508 11,461,312 Less: long-term debt discounts and issuance costs (660,795 ) (1,198,359 ) Total debt, net of discounts and issuance costs 9,167,713 10,262,953 Less: current portion of long-term debt (309,843 ) (291,532 ) Long-term debt, net of discounts and issuance costs $ 8,857,870 $ 9,971,421 Debt Obligations GF Comstock 2 LP On January 13, 2017, the Company issued an 11% Senior Secured Debenture (the “Debenture”) to GF Comstock 2 LP in an aggregate principal amount of $10,723,000 . The Debenture is collateralized by (1) substantially all of the assets of the Company, and (2) a pledge to 100% of the equity of the subsidiaries of Comstock Mining Inc. The use of proceeds included refinancing substantially all of the Company’s current debt obligations except the amounts due to Caterpillar Finance. The Debenture was issued at a discount of approximately $568,000 and the Company incurred issuance costs of approximately $528,000 . The Debenture required an additional Make-Whole payment of approximately $688,000 if paid any time prior to or at maturity. At December 31, 2018, the remaining balance on the Make-Whole obligation was $508,599 . Total principal is due at maturity on January 13, 2021. The Debenture requires acceleration of the payment of accrued interest, principal and the Make-Whole amount from all net proceeds received upon sale of any assets of the Company. Interest is payable semi-annually. For the first two years , interest will be payable, at the option of the Company, either in cash or in the form of additional Debentures (or a combination thereof). For the third and fourth years, interest will be payable only in cash. In 2017, the Company elected to make the interest payments in cash. In 2018, the Company elected to make the interest payments in the form of additional Debentures (Payment-in-Kind). Hard Rock Nevada Inc., an employee owned entity, and another related party who is a significant shareholder of the Company participated in this financing. Caterpillar Equipment Facility On June 27, 2016, the Company completed an agreement with Caterpillar Financial Services Corporation relating to certain finance and lease agreements (the “CAT Agreement”). The Company entered into the CAT Agreement that required the Company to complete the sale of certain financed and leased equipment and modified the payment schedule under the related finance and lease arrangements. Under the terms of the CAT Agreement, the Company paid down its obligations with the net proceeds from the financed and leased equipment sold during the second and third quarters of 2016, with the remaining balance to be paid off from a monthly payment schedule of primarily $29,570 per month until the amounts have been paid in full. The note bears an interest rate of 5.7% Loan Commitment Agreement In 2017 (and amended in February 2019), the Company entered into a loan commitment agreement that provides up to $10 million in borrowing capacity and expires in 2021 with an 11% interest rate. Principal amounts borrowed under this agreement are not due until 2021. Until January 1, 2019, interest on any borrowings will be payable in cash and/or in the form of additional indebtedness under the agreement, at the Company’s option. No amounts have been borrowed under this agreement and the Company has $9.5 million (after consideration of fees due at the time of borrowing) of available borrowing capacity. Future maturities of long-term debt are as follows: Years Ending December 31: 2019 $ 309,843 2020 328,077 2021 9,190,588 Total debt (excludes discounts and debt issuance costs) $ 9,828,508 There are no other maturities due after November 1, 2021.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Common Stock Equity Offering Program In February 2019, the Company entered into an equity purchase agreement (the "2019 Equity Agreement") with Murray FO ("Murray") for the sale of up to $5.0 million in shares of the Company's common stock from time to time, at the Company’s option, subject to certain volume and pricing restrictions. Shares purchased under the 2019 Equity Agreement will be purchased at a 10% discount to the volume weighted average sales price of such shares prior to the Company initiating sales. The shares will be sold pursuant to the Company’s new shelf registration statement on Form S-3, expected to be filed February 26, 2019 for the purchase of up to $50 million in shares of the Company’s securities. Effective August 2018, the Company entered into the 2018 Sales Agreement with Leviston Resources for the sale of up to $2.25 million of shares of the Company's common stock from time to time, at the Company's option. The Company is not obligated to make any sales of shares under the 2018 Sales Agreement and if it elects to make share sales, can set a minimum sales price for the shares. As of December 31, 2018, the Company has issued shares with an aggregate sales price of $0.9 million under the Sales Agreement. Effective April 2017, the Company also entered into the 2017 Sales Agreement with Leviston for the purchase of up to $7.25 million of shares of the Company's common stock from time to time, at the Company's option. Effective August 2018, the Company and Leviston terminated the 2017 Sales Agreement and no further sales pursuant to that program were made. At the time of the termination, the Company had issued shares with an aggregate purchase price of $5.3 million . Effective June, 2016, the Company entered into a sales agreement with respect to an at-the-market offering program (“ATM Agreement”) wherein the Company could offer and sell, from time to time at its sole discretion, shares of its common stock, having an aggregate offering price of up to $5.0 million . Final proceeds from the ATM Agreement were received in January 2018 and the ATM Agreement was terminated. The Company paid the sales agent a commission of 2.5% of the gross proceeds. During the year ended December 31, 2018, the Company issued Leviston 877,233 common shares valued at $0.2 million for issuance fees under the 2017 Sales Agreement and the 2018 Sales Agreement. In the year ended December 31, 2017, the Company issued Leviston 777,936 common shares valued at $0.2 million for issuance fees due under the 2017 Sales Agreement. Following is a reconciliation of the transactions under the ATM Agreement, 2017 Sales Agreement and the 2018 Sales Agreement as of December 31, 2018 : 2018 2017 Number of shares sold 15,762,310 8,686,828 Gross proceeds $ 3,578,441 $ 7,346,707 Fees 264,275 278,919 Net proceeds $ 3,314,166 $ 7,067,788 Average price per share $ 0.23 $ 0.85 Stock-based Incentive Plans During the years ended December 31, 2018 , and 2017, no shares were issued under the 2011 Equity Incentive Plan. Other Stock-based Transactions Following is a reconciliation of the stock based transactions as of December 31, 2018 : 2018 2017 Shares Outstanding as of beginning of year 47,236,103 37,072,735 Shares issued for: Equity issue agreements 15,762,310 8,686,828 Private placement agreements 5,454,546 — Purchase of mineral rights 2,774,490 502,604 Purchase of Pelen, LLC membership interest (Note 18) 3,233,591 — Purchase of properties, plant and equipment — 196,000 Payment for equity issue costs 877,233 777,936 Shares outstanding as of end of year 75,338,273 47,236,103 The following are other stock-based transactions for the years ended December 31, 2018 and 2017: a. During the years ended December 31, 2018 and 2017, the Company issued 2,774,490 and 502,604 common shares valued at approximately $0.5 million each per year, respectively in satisfaction of an annual capital contribution pursuant to the Northern Comstock agreement, a related party. The 2018 transaction had stock issuance fees of $55,000 . b. During 2017, the Company purchased land and property by issuing 196,000 common shares valued at $0.3 million . c. During 2018, the Company issued 5,454,546 common shares valued at $0.9 million , These common shares were exempt from the Securities Act pursuant to Section 4(a)(2) of the Securities Act and had a transaction fee of $10,000 .

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis During the years ended December 31, 2018 and 2017 , there were no transfers of assets and liabilities between Level 1, Level 2, or Level 3. The following table presents our liabilities at December 31, 2018 , which are measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2018 Total Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Liabilities: Accrued make-whole for Pelen LLC (Note 18) $ 135,162 $ — $ 135,162 $ — Total Liabilities $ 135,162 $ — $ 135,162 $ — There were no assets or liabilities at December 31, 2017, that were measured at fair value on a recurring basis. Following is a description of the valuation methodologies used for the Company's financial instruments measured at fair value on a recurring basis as well as the general classification of such instruments pursuant to the valuation hierarchy. Accrued make-whole for Pelen LLC - The accrued make-whole is valued based on the difference between the valuation of the outstanding shares held by the seller of the membership interests at the Company's closing stock price of $0.13 on December 31, 2018 as compared to the remaining aggregate proceeds due. Because the inputs are all observable market-based inputs, this instrument is classified within Level 2 of the valuation hierarchy. The carrying amount of cash and cash equivalents and trade payables approximates fair value because of the short-term maturity of these financial instruments. At December 31, 2018, and December 31, 2017, the fair value of long-term debt approximated $8.9 million and $10.0 million , respectively, as determined by borrowing rates estimated to be available to the Company for debt with similar terms and conditions. The fair value of assets and liabilities whose carrying value approximates fair value is determined using Level 2 inputs, with the exception of cash and cash equivalents (Level 1).

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting Our management organizes the Company into two operating segments, mining and real estate. Our mining segment consists of all activities and expenditures associated with mining, exploration and mine development. Our real estate segment consists of land, real estate rental properties and the Gold Hill Hotel. We evaluate the performance of our operating segments based on operating income (loss). All intercompany transactions have been eliminated, and intersegment revenues are not significant. Financial information relating to our reportable operating segments and consolidated totals are as follows: Year Ended December 31, 2018 2017 2016 Revenues Mining $ — $ — $ 4,944,627 Real estate 150,289 104,329 125,590 Total revenues 150,289 104,329 5,070,217 Cost and Expenses Mining $ (7,509,786 ) $ (8,908,556 ) $ (15,101,138 ) Real estate (40,935 ) (73,739 ) (182,423 ) Total cost and expenses (7,550,721 ) (8,982,295 ) (15,283,561 ) Operating Loss Mining $ (7,509,786 ) $ (8,908,556 ) $ (10,156,511 ) Real estate 109,354 30,590 (56,833 ) Total loss from operations (7,400,432 ) (8,877,966 ) (10,213,344 ) Other income (expense), net (2,080,321 ) (1,698,212 ) (2,751,360 ) Net loss $ (9,480,753 ) $ (10,576,178 ) $ (12,964,704 ) Capital Expenditures Mining $ 5,630 $ 1,810,845 $ 340,491 Real estate 1,650,190 — 3,200,000 Total capital expenditures $ 1,655,820 $ 1,810,845 $ 3,540,491 Depreciation, Amortization and Depletion Mining $ 3,138,032 $ 4,176,115 $ 5,763,293 Real estate 9,860 11,568 130,490 Total depreciation, amortization and depletion $ 3,147,892 $ 4,187,683 $ 5,893,783 As of December 31, 2018 2017 Assets Mining $ 21,166,231 $ 25,530,508 Real estate 7,445,494 5,433,405 $ 28,611,725 $ 30,963,913 For the year ended December 31, 2016, substantially all of the mining revenues were attributable to one customer.

Net Loss Per Common Share

Net Loss Per Common Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Net Loss Per Common Share	Net Loss Per Common Share Basic earnings per share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if stock options or warrants were exercised into common stock. The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net loss per share: Year Ended December 31, 2018 2017 2016 Numerator: Net loss $ (9,480,753 ) $ (10,576,178 ) $ (12,964,704 ) Denominator: Basic and diluted weighted average shares outstanding 59,629,805 41,127,245 35,324,947 Net loss per common share: Basic and diluted $ (0.16 ) $ (0.26 ) $ (0.37 ) The following table includes the number of common stock equivalent shares that are not included in the computation of diluted loss per share, because the Company has a net loss and the inclusion of such shares would be antidilutive. Shares 2018 2017 2016 Stock options — 10,000 10,000 Restricted stock — — 28,000 — 10,000 38,000

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation 2011 Equity Incentive Plan In 2011, the Company adopted the Comstock Mining Inc. 2011 Equity Incentive Plan (the “2011 Plan”). The maximum number of shares of the Company’s common stock that may be delivered pursuant to awards granted under the 2011 Plan is 6,000,000 shares of common stock. Availability under the 2011 Plan is 2,129,200 shares. The plan provides for the grant of various types of awards, including but not limited to restricted stock (including performance awards), restricted stock units, stock options, and other types of stock-based awards. Performance-based Restricted Stock On February 23, 2015, the Board of Directors granted 12,000 shares of restricted stock (performance awards) to an employee under the 2011 Equity Incentive Plan. These awards and prior awards expired unvested in May 2017. At December 31, 2018 , there was no unrecognized compensation expense related to non-vested restricted stock award shares. Options Prior to the 2011 Plan, the Company had previously issued options under prior programs. During 2018 , there were no options granted, exercised, or forfeited. There was no compensation expense recognized during the years ended December 31, 2018 and 2017. During 2016 , the Company recognized $0.02 million in compensation expense. At December 31, 2018, there was no unrecognized compensation expense related to non-vested options.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2018 , 2017 and 2016 consist of the following: 2018 2017 2016 Current: Federal $ — $ — $ — Deferred: Federal — — — Income taxes provision $ — $ — $ — Federal statutory rate (21.0 )% (34.0 )% (34.0 )% Change in valuation allowance 20.5 % (224.0 )% 34.0 % Change in rate — % 258.0 % — % Other 0.5 % — % — % — % — % — % Deferred income taxes at December 31, 2018 and 2017 consisted of the following: 2018 2017 Asset retirement obligation $ 1,519,942 $ 1,498,336 Mineral rights and properties, plant, and equipment 1,120,591 891,413 Mining exploration, development, claims, and permit costs 5,709,281 6,247,638 Net operating loss carryforward 37,401,823 35,205,356 Other 234,214 196,041 Valuation allowance (45,985,851 ) (44,038,784 ) Total net deferred tax assets $ — $ — At December 31, 2018 , the Company had federal net operating losses of approximately $178.1 million that will begin to expire in 2023 and could be subject to certain limitations under section 382 of the Internal Revenue Code. The Company has provided a valuation allowance at December 31, 2018 , and 2017 , of $46.0 million and $44.0 million , respectively, for its net deferred tax assets as it cannot conclude it is more likely than not that they will be realized. The valuation allowance changed by $1.9 million , $(23.7) million , and $4.4 million in 2018 , 2017 , and 2016 , respectively. On December 22, 2017, the President signed into law Public Law No. 115-97, commonly referred to as the Tax Cuts and Jobs Act (TCJA), following its passage by the United States Congress. The TCJA makes significant changes to the U.S. federal income tax laws including among other changes a federal corporate tax rate reduction from 35% to 21% for tax years beginning after December 31, 2017, repeal of the corporate AMT tax system, immediate expensing of certain types of business assets and changing rules related to uses and limitations of NOL carryforwards created in tax years beginning after December 31, 2017. Due to the impact of the Company’s full valuation allowance on net deferred tax assets, the TCJA had no impact on the Company's provision for income taxes. The Company calculated the impact of the TCJA and recorded $27.3 million as additional income tax expense in the fourth quarter of 2017, which was offset with the corresponding impact for the change in valuation allowance. The $27.3 million was related to the remeasurement of certain deferred tax assets and liabilities based on the rate at which they are expected to reverse in the future. As of December 31, 2018 and 2017 , the Company did not have any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company currently has no federal or state tax examinations in progress nor has it had any federal or state tax examinations since its inception. The Company is subject to U.S. federal and state income tax examination for tax years 2015 and forward.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Northern Comstock LLC The Company has an operating agreement with Northern Comstock LLC, an entity controlled by a related party. As part of the operating agreement, the Company obtained the exclusive rights of production and exploration on certain parcels in Storey County, Nevada. The terms of this agreement were amended on August 27, 2015, and September 28, 2015 (the “Amendments”), with the other members of its Northern Comstock LLC joint venture. The Amendments resulted in reduced capital contribution obligations of the Company from $31.05 million down to $9.75 million . The terms of the Amendments provide that the Company will make monthly cash capital contributions of $30,000 and annual capital contributions in the amount of $482,500 payable in stock or cash, at the Company's option, unless the Company has cash or cash equivalents in excess of $10,500,000 on the date of such payments, wherein the Company would then be required to pay in cash or in certain circumstances, the Company’s common stock. The number of shares to be delivered is calculated by dividing the amount of the capital contribution by the volume-weighted average closing price of the Company’s common stock on its primary trading market for the previous 20 consecutive trading days prior to such capital contribution. The Operating Agreement also provides for a one-time acceleration of $812,500 of the capital contributions payable when the Company receives net cash proceeds from sources other than operations that exceed $6,250,000 . The agreement also includes an ongoing acceleration of the Company’s capital contribution obligations equal to 3% of the net smelter returns generated by the properties subject to the Northern Comstock LLC joint venture. The Operating Agreement also provides that if the Company defaults in its obligation to make the scheduled capital contributions, then the remaining capital contribution obligations may be converted into the principal amount of a 6% per annum promissory note payable by the Company on the same schedule as the capital contributions, secured by a mortgage on the properties subject to the Northern Comstock LLC joint venture. The operating agreement requires that these capital contributions commenced in October 2015, and will end in September 2027, unless prepaid by the Company. The Company made payments in stock in the amounts of $482,500 , $482,500 and $482,525 with the number of shares being 2,774,490 , 502,604 and 243,025 under the Northern Comstock Joint Venture agreement during the years ended December 31, 2018 , 2017 and 2016, respectively. During the years ended December 31, 2018 , 2017 and 2016 , the Company recognized expense of $0.8 million , $0.8 million and $0.8 million, respectively. In 2018, the Company recognized $0.8 million reimbursements from Tonogold for the Northern Comstock Joint Venture agreement.

Acquisition Agreements

Acquisition Agreements	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Acquisition Agreements	Acquisition Agreements Pelen, LLC In January 2018, the Company issued 1,475,410 shares of restricted common stock as initial payment to acquire 25% of the total membership interests of Pelen, LLC. The purchase of the membership interests will close once the seller of the membership interests has received total cash proceeds of at least $0.6 million either through sale of the restricted common stock received or through additional cash payments made by the Company. If all of the shares of restricted common stock have been sold by the seller of the membership interests and the aggregate proceeds received are less than $0.6 million, then the Company is required to pay the shortfall in either additional shares of the Company’s common stock or cash, at the Company’s election. In November 2018, the Company issued 1,758,181 shares of restricted common stock as additional shares based on the shortfall on the aggregate proceeds for the initial shares. In December 2018, the agreement was amended to have a "Cut-Off" date of December 31, 2019 at which time the transaction will close and any unsold shares will be returned to the Company, with the Company required to make up any shortfall in cash. As of December 31, 2018, the purchase has not closed and the Company has not received legal ownership of the membership interests. The Company has recorded a make-whole liability of $0.1 million at December 31, 2018 representing the value of the shortfall based on the actual sales of shares and the share price as of December 31, 2018. This amount is recorded within accrued expenses in the consolidated balance sheet as of December 31, 2018. Downtown Silver Springs, LLC In May 2018, amended in September 2018 and November 2018, the Company entered into an agreement for the purchase of 100% of the membership interests of Downtown Silver Springs, LLC (“DTSS”). DTSS holds an option for the purchase of approximately 160 acres of centrally located land in Silver Springs, Nevada, and separately, holds an option to purchase 350 units of water rights (equaling 392 acre-feet) and 200 units of sewer rights. DTSS has no other assets, no operations, or employees. The option to purchase the 160 acres of land allows the holder to purchase the land for approximately $3.2 million , less payments made of $0.1 million by the sellers of DTSS plus accrued interest of approximately $0.4 million and expires on March 31, 2019. The option to purchase the water and sewer rights allows the holder to purchase the water rights for $5,800 per acre foot and the sewer rights for $7,000 per sewer unit and expires on March 31, 2019. The water rights and sewer unit usages are not restricted to the 160 -acre parcel. The DTSS acquisition was accounted for as an asset acquisition as it was determined that the operations of DTSS do not meet the definition of a business. The Company paid total consideration of $1.8 million which consists of (1) $1.3 million cash deposits that will reduce the final purchase price of the land parcel, and (2) $0.5 million cash payments to the former membership interest holders of DTSS ( $0.3 million of which was paid in cash in 2018). As the options expire on March 31, 2019, the total consideration has been recorded in prepaid expenses. As of December 31, 2018, the Company has made non-refundable deposits of $1.3 million which are recorded in prepaid expenses and other current assets in the consolidated balance sheet.

Tonogold Option Agreement

Tonogold Option Agreement	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Tonogold Option Agreement	Tonogold Option Agreement On October 3, 2017, the Company entered into the Option Agreement with Tonogold. Under the terms of the Option Agreement, Tonogold will have the right to participate in certain activities, including but not limited to, engineering, development, drilling and test-work, towards completing a technical and economic feasibility assessment on certain properties within the Company’s Lucerne resource area (the “Lucerne Property”). Under the terms of the Option Agreement, Tonogold can earn a 51% interest in the Company’s presently wholly-owned subsidiary, Comstock Mining LLC, which owns the Lucerne Property by meeting certain requirements and financial milestones. These requirements and milestones include: (1) making capital expenditures on the Lucerne Property and related expense reimbursements to the Company of $20 million no later than 42 -months following the Commencement Date of April 3, 2018, and (2) making option payments totaling $2.2 million to the Company. Tonogold made a $0.2 million option payment on October 3, 2017, and a second and final option payment of $2.0 million on April 3, 2018. The option payments were both recorded within stockholders' equity as they relate to Tonogold’s right to earn-in to a 51% interest in Comstock Mining LLC. The Company used $1.4 million of the proceeds received from the option payments to reduce its indebtedness under the Debenture. In addition, the Company has recognized approximately $1.25 million as an offset to expenses in the consolidated financial statements for the year ended December 31, 2018.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company leases certain properties under operating leases expiring at various dates through 2023. Future minimum annual lease payments under these existing lease agreements are as follows as of December 31, 2018 : Year Ended December 31, Leases 2019 $ 91,470 2020 92,370 2021 90,350 2022 90,650 2023 90,950 Thereafter 238,650 $ 694,440 Expense under operating leases for the years ended December 31, 2018 , 2017 and 2016 was $0.1 million, $0.1 million and $0.1 million, respectively. Royalty Agreements The Company has minimum royalty obligations with certain of its mineral properties and leases. Minimum royalty payments were $61,800 in 2018 . For most of the mineral properties and leases, the Company is subject to a range of royalty obligations once production commences. These royalties range from 0.5% to 5% of net smelter revenues (NSR) from minerals produced on the properties with the majority being under 3% . Some of the factors that will influence the amount of the royalties include ounces extracted and prices of gold. Royalty expense, including both NSR and minimum royalty obligations, was $0.1 million, $0.1 million, and $0.1 million for the years ended 2018 , 2017 , and 2016 , respectively. The Company’s mining and exploration activities are subject to various laws and regulations governing the protection of the environment. These laws and regulations are continually changing and are generally becoming more restrictive. The Company believes its operations are in compliance with applicable laws and regulations in all material respects. The Company has made, and expects to make in the future, expenditures to comply with such laws and regulations, but cannot predict the full amount of such future expenditures. Precious Royalties LLC On July 12, 2018, Precious Royalties LLC (“Precious”) filed a complaint in the First Judicial District Court of the State of Nevada, in Storey County, against the Company, alleging that the Company failed to properly pay Precious a net smelter return royalty in accordance with a settlement agreement dated September 24, 2012. Precious is seeking approximately $510,000 in damages, plus interest, at 18% per annum. The Company believes that the claims made in this complaint are without merit and the Company intends to vigorously defend this litigation. The Company has filed a motion for a more definite statement on the basis that the complaint is too vague to allow a responsive pleading. The motion has been fully briefed, and the Company is expecting the decision of the District Court in the first quarter of 2019. Comstock Residents Association On January 31, 2014, the Comstock Residents Association (the “CRA”) and two of its members filed a civil action in the Third Judicial District Court of the State of Nevada in and for Lyon County (the “District Court”) against the Lyon County Board of Commissioners (the “Commissioners”) and the Company, asking the District Court to reverse the Commissioners’ approval of an application for a master plan amendment and zone change on January 2, 2014 (the “Application”). Prior to the approval of the Application, the master plan designation and zoning precluded mining on certain Company property in the area of Silver City, Lyon County. In April 2015, the District Court ruled in favor of the Company and the Commissioners. The written Order Denying Petition for Judicial Review was filed and mailed to all parties on June 15, 2015. On July 14, 2015, the CRA and one individual (together “Appellants”) appealed the decision to the Nevada Supreme Court. Briefing in the Nevada Supreme Court was completed with the Appellants’ filing of a Reply Brief on March 3, 2016. An oral argument before a three-judge panel of the Nevada Supreme Court took place on September 14, 2016. On December 2, 2016, the Nevada Supreme Court entered an order affirming all three of the District Court’s decisions associated with 1) the Commissioners’ discretion and authority for changing master plans and zoning, 2) their compliance with Nevada’s Open Meeting Law and 3) their compliance with Nevada statutory provisions. Specifically, the Supreme Court affirmed the District Court’s conclusions that Lyon County did not abuse its discretion and that it acted with substantial evidence in support of their decision, that the County did not violate Nevada’s Open Meeting Law statutory provisions. The Supreme Court did reverse the District Court’s dismissal of the CRA claim of a due process violation, concluding that this claim should not have been dismissed and that further proceedings are necessary in the District Court on this single claim. The Company and the Commissioners filed a motion for summary judgment with the District Court based on the evidence in the record and the District Court held a hearing on December 11, 2017. The District Court concluded that the Supreme Court's reversal of the CRA's due process claim required that the CRA be afforded the opportunity to conduct discovery and allowed extensive time for the CRA to conduct discovery, which was completed and the District Court held a hearing on April 23, 2018. Final briefings on the due process claim were completed on October 17, 2018, and the matter has been submitted for a final ruling from the Court. From time to time, we are involved in lawsuits, claims, investigations and proceedings that arise in the ordinary course of business. There are no matters pending that we expect to have a material adverse impact on our business, results of operations, financial condition or cash flows.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events In January 2019, the Company entered into the following three transactions: (i) On January 24, 2019, the “Company entered into a Membership Interest Purchase Agreement (the “Tonogold Agreement”) with Tonogold Resources, Inc. (“Tonogold”). Under the terms of the Tonogold Agreement, the Company will sell Tonogold its interests in Comstock Mining LLC, a wholly-owned subsidiary of Comstock (“CML”) whose sole assets are the Lucerne Mine properties and related permits. Upon closing the sale of CML, the Company and Tonogold will terminate the Lucerne-Comstock Mine Project Option Agreement (the “Existing Option”), dated as of October 3, 2017, between the Company and Tonogold. Pursuant to the Existing Option, Tonogold had the right to earn a 51% interest in CML, for initial payments of $2.2 million in cash and current and future spending commitments totaling $20 million for exploration, engineering, permitting, and development. The purchase price for CML is $15 million in cash, plus Tonogold will also guarantee the Company’s financial responsibility for its membership interest in Northern Comstock LLC, who owns and leases certain mineral properties in the Lucerne area, and assume certain reclamation liabilities. The Company also retains a 1.5% net smelter return royalty on the Lucerne properties. Tonogold paid the Company a non-refundable cash deposit on the date that the Agreement was executed. The remainder of the purchase price can be paid in one of two ways, at the election of Tonogold. The first alternative is for Tonogold to pay the Company $10 million in cash prior to closing, with the remaining $5 million payable in cash by the first anniversary of the closing date. This alternative would require that the $5 million remainder payment be secured by a deed of trust on the Lucerne properties. The second alternative is for Tonogold to pay the Company $11.5 million in cash and $1.75 million in stock prior to closing, with another $1.75 million payable in cash or stock by the first anniversary of the closing. Ownership of CML will not transfer until the closing. The closing must occur prior to May 30, 2019, or the Company is relieved of any obligations under the Tonogold Agreement. Upon closing of the sale of CML, the Company has also agreed to enter into a ten -year mineral lease for additional mineral properties in Storey County, Nevada, granting Tonogold the right to explore, develop and mine these properties. Tonogold will assume approximately $100,000 in annual costs for these properties and will assume work commitments totaling over $200,000 in 2019. The Company will retain a 3% net smelter return royalty on these additional leased properties, which will be reduced to 1.5% one year after the commencement of mining operations. The lease is renewable for an additional ten -year term. The Company and Tonogold also agreed that commencing upon the closing of the sale of CML, it will enter into a new Option Agreement to lease its permitted American Flat mining property, plant and equipment to Tonogold for crushing, leaching and processing material from the Lucerne mine. Under this new Option Agreement, Tonogold will be required to reimburse the Company for an additional $1.1 million per year to maintain the processing facility lease option. If such option is exercised, Tonogold will then pay the Company a rental fee of $1 million per year plus $1 per processed ton, in addition to all the costs of operating and maintaining the facility, up to and until the first $15 million in rental fees are paid, and then stepping down to $1 million per year and $0.50 per processed ton for the next $10 million paid to the Company. (ii) On February 25, 2019, Downtown Silver Springs LLC, an affiliate of the Company, entered into an agreement to sell certain real property located at intersection of Opal Avenue and Ramsey Weeks Cut-Off, Silver Springs, Nevada, for a cash purchase price of $2.5 million . After closing, the Company will retain a right to receive 3% of the amount of the carried interest that the general partner of the fund that purchased such party is due to receive after all costs, expenses, investor hurdles and returns are deducted from the gross proceeds arising from any gain with respect to such property by the buyer. (iii) On February 25, 2019, the Company's wholly-owned subsidiary, Comstock Industrial LLC, entered into an agreement to sell certain unimproved real property located at 3405 Citrus Street, Silver Springs, Nevada 89429 and associated water rights and improvements related thereto, for a cash purchase price of $7.2 million . After closing, the Company will retain a right to receive 3% of the amount of the carried interest that the general partner of the fund that purchased such party is due to receive after all costs, expenses, investor hurdles and returns are deducted from the gross proceeds arising from any gain with respect to such property by the buyer.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	YEARS ENDED December 31, 2018, 2017 AND 2016 Note Description Balance at Additions Deductions Balance at End of Year Year ended December 31, 2018 Tax valuation allowance $ 44,038,784 1,947,067 — $ 45,985,851 Year ended December 31, 2017 Tax valuation allowance $ 67,727,285 — 23,688,501 $ 44,038,784 Year ended December 31, 2016 Tax valuation allowance $ 63,324,806 4,402,479 — $ 67,727,285

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation - The consolidated financial statements include the accounts of Comstock Mining Inc., and its wholly owned subsidiaries: Comstock Mining LLC, Comstock Real Estate Inc., Comstock Industrial LLC, and Downtown Silver Springs LLC. Inter-company transactions and balances have been eliminated.
Basis of Presentation	Basis of Presentation - The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America on a basis that contemplates the continuation of the Company as a going concern.
Fair Value Measurements	Fair Value Measurements - The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data.
Long-Lived Assets	Long-Lived Assets - We review the carrying amount of our long-lived assets for impairment whenever there are negative indicators of impairment. An asset is considered impaired when estimated future undiscounted cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not considered recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flows.
Mineral Rights and Properties	Mineral Rights and Properties - We defer acquisition costs until we determine the viability of the property. Since we do not have proven and probable reserves as defined by Securities and Exchange Commission (“SEC”) Industry Guide 7, exploration expenditures are expensed as incurred. We expense repair and maintenance costs as incurred. We review the carrying value of our properties for impairment, including mineral rights, whenever there are negative indicators of impairment. Our estimate of the gold price, mineralized materials, operating capital, and reclamation costs are subject to risks and uncertainties affecting the recoverability of our investment in all of these properties. Although we have made our best, most current estimate of these factors, it is possible that near term changes could adversely affect estimated net cash flows from our properties and mineral claims, and possibly require future asset impairment write-downs. Where estimates of future net operating cash flows are not available and where other conditions suggest impairment, we assess recoverability of carrying value from other means, including net cash flows generated by the sale of the asset. We use the units-of-production method to deplete the mineral rights and mining properties.
Properties, Plant and Equipment	Properties, Plant and Equipment - We record properties, plant and equipment at historical cost. We provide depreciation and amortization in amounts sufficient to match the cost of depreciable assets to operations over their estimated service lives or productive value. We capitalize expenditures for improvements that significantly extend the useful life of an asset. We charge expenditures for maintenance and repairs to operations when incurred. Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years
Reclamation Liabilities and Asset Retirement Obligations	Reclamation Liabilities and Asset Retirement Obligations - Minimum standards for site reclamation and closure have been established for us by various government agencies. Asset retirement obligations are recognized when incurred and recorded as liabilities at fair value. The liability is accreted over time through periodic charges to earnings. In addition, the asset retirement cost is capitalized and amortized over the life of the related asset. Reclamation costs are periodically adjusted to reflect changes in the estimated present value resulting from the passage of time and revisions to the estimates of either the timing or amount of the reclamation and abandonment costs. The Company reviews, on an annual basis, unless otherwise deemed necessary, the asset retirement obligation at each mine site.
Revenue Recognition	Revenue Recognition - The Company adopted ASC 606, Revenue from Contracts with Customers (Topic 606), on January 1, 2018 using a modified retrospective method. Currently, the Company has no contracts with customers as it does not have active mining operations. When the Company resumes active mining operations and has revenue within the scope of ASC 606, it will account for revenue from contracts with customers by evaluating the five steps of Topic 606, which are as follows: (1) Identify the contract with the customer; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to the performance obligations; and (5) Recognize revenue when (or as) performance obligations are satisfied. Real estate revenue is recognized when rental income is earned.
Stock Issued for Goods and Services	Stock Issued for Goods and Services - Common shares issued for goods and services are valued based upon the fair market value of our common stock or the goods and services received, whichever is the most reliably measurable on the date of issue.
Stock-Based Compensation	Stock-Based Compensation - For stock-based transactions, compensation expense is recognized over the requisite service period, which is generally the vesting period, based on the estimated fair value on the grant date of the award.
Loss per Common Share	Loss per Common Share - Basic net loss per common share is computed by dividing net loss, by the weighted average number of common shares outstanding. Dilutive loss per share includes any additional dilution from common stock equivalents, such as stock options, warrants, and convertible instruments, if the impact is not antidilutive. Since the Company incurred net losses for all the periods presented, all equity-linked instruments are considered anti-dilutive.
Comprehensive Loss	Comprehensive Loss - There were no components of comprehensive loss other than net loss for all the periods presented.
Income Taxes	Income Taxes - The Company’s income tax expense and deferred tax assets and liabilities reflect management’s best assessment of estimated future taxes to be paid. Significant judgments and estimates are required in determining the consolidated income tax expense. Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and the assumptions are consistent with the plans and estimates that the Company is using to manage the underlying businesses. The Company provides a valuation allowance for deferred tax assets that the Company does not consider more likely (than not) to be realized. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Other than the impacts of the new federal tax reform legislation disclosed in Note 16, management is not aware of any such changes that would have a material effect on the Company’s results of operations, cash flows or financial position.
Use of Estimates	Use of Estimates - In preparing financial statements in conformity with generally accepted accounting principles, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may include those pertaining to the estimated useful lives and valuation of properties, plant and equipment, mineral rights and properties, deferred tax assets, reclamation liabilities, and contingent liabilities.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements – In January 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2017-01 - Business Combinations (Topic 805), which clarifies the definition of a business. For accounting and financial reporting purposes, businesses are generally comprised of three elements; inputs, processes, and outputs. Integrated sets of assets and activities capable of providing these three elements may not always be considered a business, and the lack of one of the three elements does not always disqualify the set from being a business. The issuance of ASU No. 2017-01 provides a clarifying screen to determine when a set of assets and activities is not a business. Primarily, the screen requires that when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, the set is not a business. The amendments contained in ASU No. 2017-01 are effective for annual periods beginning after December 15, 2017 and may be early adopted for certain transactions that have occurred before the effective date, but only when the underlying transaction has not been reported in the financial statements that have been issued or made available for issuance. The Company adopted this guidance on January 1, 2018, with no material impact on the Company’s consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments ("ASU 2016-15"), which amends ASC 230, Statement of Cash Flows, and the FASB’s standards for reporting cash flows in general-purpose financial statements. The amendments address the diversity in practice related to the classification of certain cash receipts and payments including debt prepayment or debt extinguishment costs. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and early adoption is permitted. The Company adopted this guidance on January 1, 2018, with no material impact on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exceptions. For public business entities, the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2018, and interim periods within those annual periods. Early application is permitted for all entities. The Company has evaluated the impact of adopting this standard on its consolidated financial statements. The majority of the Company’s leases pertain to mineral leases, which are not in the scope of Topic 842, and accordingly, have no material impact on the Company's consolidated financial statements. In May 2014, the FASB issued ASU 2014-09 (Topic 606) that introduces a new five-step revenue recognition model that an entity should use to recognize revenue when depicting the transfer of promised goods or services to customers in an amount that reflects the consideration that the entity expects to be entitled in exchange for those goods or services. This ASU also requires disclosures sufficient to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative disclosures about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. We used the modified retrospective method to adopt the provisions of this standard effective January 1, 2018, requiring us to apply the new revenue standard to (i) all new revenue contracts entered into after January 1, 2018 and (ii) assess all existing revenue contracts as of January 1, 2018, to determine if a cumulative adjustment to accumulated deficit was required. The Company does not have any revenue contracts within the scope of Topic 606 as of January 1, 2018, and accordingly, was not required to record any adjustments.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment, Net	Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years Properties, plant and equipment at December 31, 2018 and 2017 consisted of the following: 2018 2017 Land and building $ 9,169,605 $ 9,169,605 Vehicle and equipment 2,319,290 2,414,216 Processing and laboratory 21,129,248 21,166,497 Furniture and fixtures 648,309 755,665 Construction in progress 35,190 — 33,301,642 33,505,983 Less accumulated depreciation (23,559,522 ) (20,724,250 ) Total properties, plant and equipment $ 9,742,120 $ 12,781,733

Assets Held For Sale (Tables)

Assets Held For Sale (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Assets Held for Sale	Assets held for sale at December 31, 2018 and 2017 include: 2018 2017 Industrial Park (Land and water rights) $ 2,738,462 $ 2,738,462 Daney Ranch (Land and buildings) 2,146,575 2,146,575 Gold Hill Hotel (Land and buildings) 478,366 478,366 Total assets held for sale $ 5,363,403 $ 5,363,403

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid and Other Current Assets	Prepaid expenses and other current assets at December 31, 2018 and 2017 consisted of the following: 2018 2017 Land and property deposits $ 1,800,000 $ — Surety bond and insurance 475,861 188,485 Reimbursements from Tonogold 82,951 — Other 353,390 112,902 Total prepaid expenses and other current assets $ 2,712,202 $ 301,387

Mineral Rights and Properties_2

Mineral Rights and Properties, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Mineral Industries Disclosures [Abstract]
Schedule of Mineral Rights and Properties	Mineral rights and properties at December 31, 2018 and 2017 consisted of the following: 2018 2017 Dayton resource area $ 2,932,226 $ 2,932,226 Lucerne resource area 1,998,896 1,998,896 Occidental area 1,002,172 1,002,172 Spring Valley area 810,000 810,000 Oest area 260,707 260,707 Northern extension 157,205 157,205 Northern targets 121,170 121,170 Other mineral properties 317,404 317,404 Water rights 90,000 90,000 Accumulated depletion - Lucerne Resource area (484,699 ) (484,699 ) Total mineral rights and properties $ 7,205,081 $ 7,205,081

Properties, Plant and Equipme_2

Properties, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years Properties, plant and equipment at December 31, 2018 and 2017 consisted of the following: 2018 2017 Land and building $ 9,169,605 $ 9,169,605 Vehicle and equipment 2,319,290 2,414,216 Processing and laboratory 21,129,248 21,166,497 Furniture and fixtures 648,309 755,665 Construction in progress 35,190 — 33,301,642 33,505,983 Less accumulated depreciation (23,559,522 ) (20,724,250 ) Total properties, plant and equipment $ 9,742,120 $ 12,781,733

Reclamation Bond Deposit (Table

Reclamation Bond Deposit (Tables)	12 Months Ended
	Dec. 31, 2018
Environmental Remediation Obligations [Abstract]
Schedule of Reclamation Bond Deposits	The reclamation bond deposit at December 31, 2018 and 2017 consisted of the following: 2018 2017 Lexon surety bond cash collateral $ 2,500,000 $ 2,500,000 Other cash reclamation bond deposits 122,544 122,544 Total reclamation bond deposit $ 2,622,544 $ 2,622,544

Long-term Reclamation Liabili_2

Long-term Reclamation Liability and Retirement Obligation Asset (Tables)	12 Months Ended
	Dec. 31, 2018
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Other Noncurrent Liabilities	Following is a reconciliation of the aggregate retirement liability associated with our reclamation plan for the mining projects for the years ended December 31, 2018 , 2017 and 2016 : 2018 2017 2016 Long-term reclamation liability — beginning of period $ 7,417,680 $ 7,353,346 $ 6,827,568 Additional obligations incurred — — 340,000 Accretion of reclamation liability 23,411 64,334 185,778 Long-term reclamation liability — end of period $ 7,441,091 $ 7,417,680 $ 7,353,346
Schedule of Asset Retirement Obligations	Following is a reconciliation of the aggregate retirement obligation asset associated with our mining projects for the years ended December 31, 2018 , 2017 and 2016 : 2018 2017 2016 Retirement obligation asset — beginning of period $ 282,745 $ 617,126 $ 1,107,120 Additional obligations incurred — — 340,000 Amortization of retirement obligation asset (79,471 ) (334,381 ) (829,994 ) Retirement obligation asset — end of period $ 203,274 $ 282,745 $ 617,126

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses at December 31, 2018 , and 2017 , consisted of the following: 2018 2017 Accrued interest expense $ 481,946 $ — Accrued insurance liabilities 341,680 — Accrued liability for purchase of DTSS (Note 18) 185,000 — Accrued Northern Comstock Joint Venture 180,833 180,833 Accrued payroll costs 140,915 57,402 Accrued make-whole for Pelen LLC (Note 18) 135,162 — Accrued personal property tax 74,434 84,264 Accrued Board of Directors fees 20,000 84,000 Accrued vendor liabilities — 75,415 Other accrued expenses 114,763 14,737 Total accrued expenses $ 1,674,733 $ 496,651

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Obligations	Long-term debt at December 31, 2018 , and 2017 , consisted of the following: Note Description 2018 2017 Senior Secured Debenture (GF Comstock 2) - 11% interest, due 2021. $ 8,872,663 $ 10,218,352 Note Payable (Caterpillar Financial Services) - 5.7% interest. 955,845 1,242,960 Total debt 9,828,508 11,461,312 Less: long-term debt discounts and issuance costs (660,795 ) (1,198,359 ) Total debt, net of discounts and issuance costs 9,167,713 10,262,953 Less: current portion of long-term debt (309,843 ) (291,532 ) Long-term debt, net of discounts and issuance costs $ 8,857,870 $ 9,971,421
Schedule of Future Maturities of Long-Term Debt Obligations	Future maturities of long-term debt are as follows: Years Ending December 31: 2019 $ 309,843 2020 328,077 2021 9,190,588 Total debt (excludes discounts and debt issuance costs) $ 9,828,508

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Stock by Class	Following is a reconciliation of the transactions under the ATM Agreement, 2017 Sales Agreement and the 2018 Sales Agreement as of December 31, 2018 : 2018 2017 Number of shares sold 15,762,310 8,686,828 Gross proceeds $ 3,578,441 $ 7,346,707 Fees 264,275 278,919 Net proceeds $ 3,314,166 $ 7,067,788 Average price per share $ 0.23 $ 0.85
Schedule of Reconciliation of Stock Based Transactions	Following is a reconciliation of the stock based transactions as of December 31, 2018 : 2018 2017 Shares Outstanding as of beginning of year 47,236,103 37,072,735 Shares issued for: Equity issue agreements 15,762,310 8,686,828 Private placement agreements 5,454,546 — Purchase of mineral rights 2,774,490 502,604 Purchase of Pelen, LLC membership interest (Note 18) 3,233,591 — Purchase of properties, plant and equipment — 196,000 Payment for equity issue costs 877,233 777,936 Shares outstanding as of end of year 75,338,273 47,236,103

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our liabilities at December 31, 2018 , which are measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2018 Total Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Liabilities: Accrued make-whole for Pelen LLC (Note 18) $ 135,162 $ — $ 135,162 $ — Total Liabilities $ 135,162 $ — $ 135,162 $ —

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Reportable Operating Segments	Financial information relating to our reportable operating segments and consolidated totals are as follows: Year Ended December 31, 2018 2017 2016 Revenues Mining $ — $ — $ 4,944,627 Real estate 150,289 104,329 125,590 Total revenues 150,289 104,329 5,070,217 Cost and Expenses Mining $ (7,509,786 ) $ (8,908,556 ) $ (15,101,138 ) Real estate (40,935 ) (73,739 ) (182,423 ) Total cost and expenses (7,550,721 ) (8,982,295 ) (15,283,561 ) Operating Loss Mining $ (7,509,786 ) $ (8,908,556 ) $ (10,156,511 ) Real estate 109,354 30,590 (56,833 ) Total loss from operations (7,400,432 ) (8,877,966 ) (10,213,344 ) Other income (expense), net (2,080,321 ) (1,698,212 ) (2,751,360 ) Net loss $ (9,480,753 ) $ (10,576,178 ) $ (12,964,704 ) Capital Expenditures Mining $ 5,630 $ 1,810,845 $ 340,491 Real estate 1,650,190 — 3,200,000 Total capital expenditures $ 1,655,820 $ 1,810,845 $ 3,540,491 Depreciation, Amortization and Depletion Mining $ 3,138,032 $ 4,176,115 $ 5,763,293 Real estate 9,860 11,568 130,490 Total depreciation, amortization and depletion $ 3,147,892 $ 4,187,683 $ 5,893,783 As of December 31, 2018 2017 Assets Mining $ 21,166,231 $ 25,530,508 Real estate 7,445,494 5,433,405 $ 28,611,725 $ 30,963,913

Net Loss Per Common Share (Tabl

Net Loss Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Reconciliation of Numerator and Denominator used in Basic and Diluted Computation of New Loss Per Share	The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net loss per share: Year Ended December 31, 2018 2017 2016 Numerator: Net loss $ (9,480,753 ) $ (10,576,178 ) $ (12,964,704 ) Denominator: Basic and diluted weighted average shares outstanding 59,629,805 41,127,245 35,324,947 Net loss per common share: Basic and diluted $ (0.16 ) $ (0.26 ) $ (0.37 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table includes the number of common stock equivalent shares that are not included in the computation of diluted loss per share, because the Company has a net loss and the inclusion of such shares would be antidilutive. Shares 2018 2017 2016 Stock options — 10,000 10,000 Restricted stock — — 28,000 — 10,000 38,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Provision (Benefit) for Income Taxes and Effective Income Tax Rate Reconciliation	The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2018 , 2017 and 2016 consist of the following: 2018 2017 2016 Current: Federal $ — $ — $ — Deferred: Federal — — — Income taxes provision $ — $ — $ — Federal statutory rate (21.0 )% (34.0 )% (34.0 )% Change in valuation allowance 20.5 % (224.0 )% 34.0 % Change in rate — % 258.0 % — % Other 0.5 % — % — % — % — % — %
Schedule of Deferred Tax Assets	Deferred income taxes at December 31, 2018 and 2017 consisted of the following: 2018 2017 Asset retirement obligation $ 1,519,942 $ 1,498,336 Mineral rights and properties, plant, and equipment 1,120,591 891,413 Mining exploration, development, claims, and permit costs 5,709,281 6,247,638 Net operating loss carryforward 37,401,823 35,205,356 Other 234,214 196,041 Valuation allowance (45,985,851 ) (44,038,784 ) Total net deferred tax assets $ — $ —

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Future minimum annual lease payments under these existing lease agreements are as follows as of December 31, 2018 : Year Ended December 31, Leases 2019 $ 91,470 2020 92,370 2021 90,350 2022 90,650 2023 90,950 Thereafter 238,650 $ 694,440

Nature of Business (Details)

Nature of Business (Details)	Dec. 31, 2018a
Mineral Properties [Line Items]
Area of mining claims	9,358
Daney Ranch (Land and buildings)
Mineral Properties [Line Items]
Area of land (in acres)	98
Area of water rights (in acres)	203
Private Lands
Mineral Properties [Line Items]
Area of mining claims	2,396
Bureau of Land Management Lands
Mineral Properties [Line Items]
Area of mining claims	6,962

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) oz in Thousands	Nov. 09, 2017	Dec. 31, 2018USD ($)oz	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Feb. 26, 2019USD ($)	Dec. 31, 2015USD ($)
Property, Plant and Equipment [Line Items]
Annual targeted production rate of gold-equivalent ounces | oz		20
Accumulated deficit		$ 232,085,170	$ 222,604,417
Net Loss		9,480,753	10,576,178	$ 12,964,704
Net cash used in operating activities		4,027,142	6,534,310	2,597,933
Cash and cash equivalents		488,657	2,066,718	$ 184,359		$ 1,663,170
Current assets		8,564,262	7,731,508
Current liabilities		2,389,722	$ 1,109,485
Working capital		$ 6,200,000
Reverse stock split conversion ratio	0.2
Building | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		7 years
Building | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		15 years
Vehicles and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		3 years
Vehicles and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		7 years
Processing and laboratory | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		5 years
Processing and laboratory | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		15 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		2 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		3 years
Subsequent Event | Murray FO | 2019 Equity Agreement
Property, Plant and Equipment [Line Items]
Authorized amount of stock available for sale					$ 5,000,000
Authorized amount of stock available for sale, net of transaction fees					$ 4,900,000
Line of Credit
Property, Plant and Equipment [Line Items]
Maximum borrowing capacity		$ 10,000,000
Available borrowing capacity		$ 9,500,000

Assets Held For Sale Assets Hel

Assets Held For Sale Assets Held For Sale (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Long Lived Assets Held-for-sale [Line Items]
Assets held for sale, net	$ 5,363,403	$ 5,363,403
Disposal Group, Held-for-sale, Not Discontinued Operations
Long Lived Assets Held-for-sale [Line Items]
Assets held for sale, net	5,363,403	5,363,403
Industrial Park (Land and water rights) | Disposal Group, Held-for-sale, Not Discontinued Operations
Long Lived Assets Held-for-sale [Line Items]
Assets held for sale, net	2,738,462	2,738,462
Daney Ranch (Land and buildings) | Disposal Group, Held-for-sale, Not Discontinued Operations
Long Lived Assets Held-for-sale [Line Items]
Assets held for sale, net	2,146,575	2,146,575
Gold Hill Hotel (Land and buildings) | Disposal Group, Held-for-sale, Not Discontinued Operations
Long Lived Assets Held-for-sale [Line Items]
Assets held for sale, net	$ 478,366	$ 478,366

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Land and property deposits	$ 1,800,000	$ 0
Surety bond and insurance	475,861	188,485
Reimbursements from Tonogold	82,951	0
Other	353,390	112,902
Total prepaid expenses and other current assets	$ 2,712,202	$ 301,387

Mineral Rights and Properties_3

Mineral Rights and Properties, Net (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Mineral Properties [Line Items]
Accumulated depletion - Lucerne Resource area	$ (484,699)	$ (484,699)
Total mineral rights and properties	7,205,081	7,205,081
Depletion expense	0	0	$ 100,000
Dayton resource area
Mineral Properties [Line Items]
Mineral rights and properties	2,932,226	2,932,226
Lucerne resource area
Mineral Properties [Line Items]
Mineral rights and properties	1,998,896	1,998,896
Occidental area
Mineral Properties [Line Items]
Mineral rights and properties	1,002,172	1,002,172
Spring Valley area
Mineral Properties [Line Items]
Mineral rights and properties	810,000	810,000
Oest area
Mineral Properties [Line Items]
Mineral rights and properties	260,707	260,707
Northern extension
Mineral Properties [Line Items]
Mineral rights and properties	157,205	157,205
Northern targets
Mineral Properties [Line Items]
Mineral rights and properties	121,170	121,170
Other mineral properties
Mineral Properties [Line Items]
Mineral rights and properties	317,404	317,404
Water rights
Mineral Properties [Line Items]
Mineral rights and properties	$ 90,000	$ 90,000

Properties, Plant and Equipme_3

Properties, Plant and Equipment, Net (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Land and building	$ 9,169,605	$ 9,169,605
Vehicle and equipment	2,319,290	2,414,216
Processing and laboratory	21,129,248	21,166,497
Furniture and fixtures	648,309	755,665
Construction in progress	35,190	0
Properties, plant, and equipment	33,301,642	33,505,983
Less accumulated depreciation	(23,559,522)	(20,724,250)
Total properties, plant and equipment	9,742,120	12,781,733
Depreciation expense	3,147,892	4,187,683	$ 5,893,783
Proceeds from sale of land and equipment	26,000	1,109,388	3,287,811
Gain on sale of properties, plant, and equipment	$ 13,991	$ 309,194	$ 357,037

Reclamation Bond Deposit (Detai

Reclamation Bond Deposit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,622,544	$ 2,622,544
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Bonding fee, percentage	2.00%
Total reclamation bond deposit	$ 2,500,000	$ 2,500,000
Other | Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Long-term reclamation liability	7,100,000
Other | Reclamation Surety Bond with Storey County
Loss Contingencies [Line Items]
Long-term reclamation liability	$ 500,000

Reclamation Bond Deposit (Sched

Reclamation Bond Deposit (Schedule of Reclamation Bond Deposit) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,622,544	$ 2,622,544
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Total reclamation bond deposit	2,500,000	2,500,000
Other cash reclamation bond deposits
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 122,544	$ 122,544

Long-term Reclamation Liabili_3

Long-term Reclamation Liability and Retirement Obligation Asset (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Accrued long-term liability	$ 7,441,091	$ 7,417,680	$ 7,353,346	$ 6,827,568
Accretion of reclamation liability and amortization of retirement obligation	$ 100,000	$ 400,000	$ 800,000

Long-term Reclamation Liabili_4

Long-term Reclamation Liability and Retirement Obligation Asset (Reconciliation of Aggregate Retirement Liability) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Long-term reclamation liability — beginning of period	$ 7,417,680	$ 7,353,346	$ 6,827,568
Additional obligations incurred	0	0	340,000
Accretion of reclamation liability	23,411	64,334	185,778
Long-term reclamation liability — end of period	$ 7,441,091	$ 7,417,680	$ 7,353,346

Long-term Reclamation Liabili_5

Long-term Reclamation Liability and Retirement Obligation Asset (Reconciliation of Aggregate Retirement Asset) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Retirement obligation asset — beginning of period	$ 282,745	$ 617,126	$ 1,107,120
Additional obligations incurred	0	0	340,000
Amortization of retirement obligation asset	(79,471)	(334,381)	(829,994)
Retirement obligation asset — end of period	$ 203,274	$ 282,745	$ 617,126

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Accrued interest expense	$ 481,946	$ 0
Accrued insurance liabilities	341,680	0
Accrued liability for purchase of DTSS (Note 18)	185,000	0
Accrued Northern Comstock Joint Venture	180,833	180,833
Accrued payroll costs	140,915	57,402
Accrued make-whole for Pelen LLC (Note 18)	135,162	0
Accrued personal property tax	74,434	84,264
Accrued Board of Directors fees	20,000	84,000
Accrued vendor liabilities	0	75,415
Other accrued expenses	114,763	14,737
Total accrued expenses	$ 1,674,733	$ 496,651

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-Term Debt Obligations) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Jan. 13, 2017	Jun. 27, 2016
Debt Instrument [Line Items]
Total debt	$ 9,828,508	$ 11,461,312
Less: long-term debt discounts and issuance costs	(660,795)	(1,198,359)
Total debt, net of discounts and issuance costs	9,167,713	10,262,953
Less: current portion of long-term debt	(309,843)	(291,532)
Long-term debt, net of discounts and issuance costs	8,857,870	9,971,421
Secured Debt | Note Payable - GF Comstock 2 LP
Debt Instrument [Line Items]
Total debt	8,872,663	10,218,352
Interest rate			11.00%
Capital Lease Obligations | Caterpillar Equipment Consolidated
Debt Instrument [Line Items]
Total debt	$ 955,845	$ 1,242,960
Interest rate				5.70%

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($)	Jan. 13, 2017	Jun. 27, 2016	Dec. 31, 2018	Mar. 31, 2017
Caterpillar Equipment Facility and Capital Lease
Debt Instrument [Line Items]
Interest rate		5.70%
Periodic installments amount		$ 29,570
Secured Debt | Note Payable - GF Comstock 2 LP
Debt Instrument [Line Items]
Interest rate	11.00%
Principal amount	$ 10,723,000
Percentage of equity interest in subsidiaries	100.00%
Debt discounts	$ 568,000
Debt issuance costs	528,000
Early repayment, make whole payment	$ 688,000
Remaining balance of make whole obligation			$ 508,599
Initial periodic payment period	2 years
Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			10,000,000
Amount outstanding under agreement			0
Available borrowing capacity			$ 9,500,000
Line of Credit | Loan Commitment Agreement Due 2021
Debt Instrument [Line Items]
Interest rate				11.00%
Maximum borrowing capacity				$ 10,000,000

Long-Term Debt (Schedule of Fut

Long-Term Debt (Schedule of Future Maturities of Long-Term Debt Obligations) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2,019	$ 309,843
2,020	328,077
2,021	9,190,588
Total debt	$ 9,828,508	$ 11,461,312

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($)	1 Months Ended	5 Months Ended	12 Months Ended			16 Months Ended
	Jun. 30, 2016	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jul. 31, 2018	Feb. 26, 2019	Aug. 31, 2018	Apr. 30, 2017
Class of Stock [Line Items]
Proceeds from the issuance of common stock			$ 4,233,441	$ 7,346,707	$ 4,547,889
Value of stock issued			4,478,441	7,346,707
Payments of issuance fees			$ 84,385	$ 278,919	$ 610,645
Stock issued during period for purchase of assets (in shares)			0	196,000
Private placements (in shares)			5,454,546	0
2011 Equity Incentive Plan
Class of Stock [Line Items]
Shares issued under stock-based incentive plans (in shares)			0	0
Commercial Residential Building and Lot
Class of Stock [Line Items]
Stock issued during period for purchase of assets (in shares)				196,000
Fair value of common stock issued for purchase of land				$ 300,000
Leviston
Class of Stock [Line Items]
Shares issued (in shares)			877,233	777,936
Value of stock issued			$ 200,000	$ 200,000
Northern Comstock LLC | Common Stock
Class of Stock [Line Items]
Stock issued as capital contribution to related party (in shares)			2,774,490	502,604.2
Stock issued as capital contribution to related party			$ 500,000	$ 500,000
Payments of issuance fees			55,000
ATM Agreement
Class of Stock [Line Items]
Proceeds from the issuance of common stock			$ 3,314,166	$ 7,067,788
Shares issued (in shares)			15,762,310	8,686,828
Average price per share (in usd per share)		$ 0.23	$ 0.23	$ 0.85
ATM Agreement | Leviston
Class of Stock [Line Items]
Aggregate offering price								$ 2,250,000
Proceeds from the issuance of common stock		$ 900,000				$ 5,300,000
ATM Agreement | Leviston Resources LLC
Class of Stock [Line Items]
Aggregate offering price									$ 7,250,000
ATM Agreement | International Assets Advisory LLC
Class of Stock [Line Items]
Aggregate offering price	$ 5,000,000
Commission paid (as a percent)	2.50%
Private Placement | Common Stock
Class of Stock [Line Items]
Payments of issuance fees			$ 10,000
Private placements (in shares)			5,454,546
Private placements			$ 900,000
Subsequent Event | 2019 Equity Agreement | Murray FO
Class of Stock [Line Items]
Authorized amount of stock available for sale							$ 5,000,000
Discount to the volume weighted average sales price of aggregate offering price							10.00%
Subsequent Event | Shelf Offering
Class of Stock [Line Items]
Aggregate offering price							$ 50,000,000

Stockholders' Equity (Reconcili

Stockholders' Equity (Reconciliation of Transactions Under ATM Agreement) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
Net proceeds	$ 4,233,441	$ 7,346,707	$ 4,547,889
ATM Agreement
Class of Stock [Line Items]
Issuance of common stock (in shares)	15,762,310	8,686,828
Gross proceeds	$ 3,578,441	$ 7,346,707
Fees	264,275	278,919
Net proceeds	$ 3,314,166	$ 7,067,788
Average price per share (in usd per share)	$ 0.23	$ 0.85

Stockholders' Equity (Reconci_2

Stockholders' Equity (Reconciliation of Stock-based Transactions) (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding, beginning balance (in shares)	47,236,103	37,072,735
Equity issue agreements (in shares)	15,762,310	8,686,828
Private placement agreements (in shares)	5,454,546	0
Purchase of mineral rights (in shares)	2,774,490	502,604
Purchase of Pelen, LLC membership interest (in shares)	3,233,591	0
Purchase of properties, plant, and equipment (in shares)	0	196,000
Payment for equity issue costs (in shares)	877,233	777,936
Shares outstanding, ending balance (in shares)	75,338,273	47,236,103

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt at fair value	$ 8,900,000	$ 10,000,000
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value	0	0
Liabilities measured at fair value	$ 135,000	$ 0

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule of Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Liabilities:
Accrued make-whole for Pelen LLC (Note 18)	$ 135,000
Total Liabilities	135,000	$ 0
Quoted Prices in Active Markets (Level 1)
Liabilities:
Accrued make-whole for Pelen LLC (Note 18)	0
Total Liabilities	0
Significant Other Observable Inputs (Level 2)
Liabilities:
Accrued make-whole for Pelen LLC (Note 18)	135,000
Total Liabilities	135,000
Significant Unobservable Inputs (Level 3)
Liabilities:
Accrued make-whole for Pelen LLC (Note 18)	0
Total Liabilities	$ 0

Segment Reporting (Details)

Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2018USD ($)segment	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment	2
Segment Reporting Information [Line Items]
Revenues	$ 150,289	$ 104,329	$ 5,070,217
Cost and Expenses	(7,550,721)	(8,982,295)	(15,283,561)
Operating Loss	(7,400,432)	(8,877,966)	(10,213,344)
Other income (expense), net	(2,080,321)	(1,698,212)	(2,751,360)
Net loss	(9,480,753)	(10,576,178)	(12,964,704)
Capital Expenditures	1,655,820	1,810,845	3,540,491
Depreciation, amortization and depletion	3,147,892	4,187,683	5,893,783
Assets	28,611,725	30,963,913
Mining
Segment Reporting Information [Line Items]
Revenues	0	0	4,944,627
Cost and Expenses	(7,509,786)	(8,908,556)	(15,101,138)
Capital Expenditures	5,630	1,810,845	340,491
Depreciation, amortization and depletion	3,138,032	4,176,115	5,763,293
Assets	21,166,231	25,530,508
Real estate
Segment Reporting Information [Line Items]
Revenues	150,289	104,329	125,590
Cost and Expenses	(40,935)	(73,739)	(182,423)
Capital Expenditures	1,650,190	0	3,200,000
Depreciation, amortization and depletion	9,860	11,568	130,490
Assets	7,445,494	5,433,405
Operating Segments
Segment Reporting Information [Line Items]
Operating Loss	(7,400,432)	(8,877,966)	(10,213,344)
Operating Segments | Mining
Segment Reporting Information [Line Items]
Operating Loss	(7,509,786)	(8,908,556)	(10,156,511)
Operating Segments | Real estate
Segment Reporting Information [Line Items]
Operating Loss	109,354	30,590	(56,833)
Segment Reconciling Items
Segment Reporting Information [Line Items]
Other income (expense), net	$ (2,080,321)	$ (1,698,212)	$ (2,751,360)

Net Loss Per Common Share (Reco

Net Loss Per Common Share (Reconciliation of Net Loss Per Share) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Numerator:
Net loss	$ (9,480,753)	$ (10,576,178)	$ (12,964,704)
Denominator:
Basic and diluted weighted average shares outstanding (in shares)	59,629,805	41,127,245	35,324,947
Net loss per common share:
Basic and diluted (in usd per share)	$ (0.16)	$ (0.26)	$ (0.37)

Net Loss Per Common Share (Sche

Net Loss Per Common Share (Schedule of Excluded Common Stock Equivalent Shares) (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	10,000	38,000
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	10,000	10,000
Restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	0	28,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	Feb. 23, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock that may be delivered (in shares)					6,000,000
Number of shares available for grant (in shares)		2,129,200
Compensation expense		$ 0	$ 0	$ 18,900
Options granted (in shares)		0
Options exercised (in shares)		0
Options forfeited (in shares)		0
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	12,000
Unrecognized share based compensation		$ 0
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share based compensation		$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current:
Federal	$ 0	$ 0	$ 0
Deferred:
Federal	0	0	0
Income taxes provision	$ 0	$ 0	$ 0
Reconciliation of Tax Rate:
Federal statutory rate	(21.00%)	(34.00%)	(34.00%)
Change in valuation allowance	20.50%	(224.00%)	34.00%
Change in rate	(0.00%)	258.00%	(0.00%)
Other	0.50%	(0.00%)	(0.00%)
Effective income tax rate	(0.00%)	(0.00%)	(0.00%)
The tax effect of these temporary differences representing deferred tax:
Asset retirement obligation	$ 1,519,942	$ 1,498,336
Mineral rights and properties, plant, and equipment	1,120,591	891,413
Mining exploration, development, claims, and permit costs	5,709,281	6,247,638
Net operating loss carryforward	37,401,823	35,205,356
Other	234,214	196,041
Valuation allowance	(45,985,851)	(44,038,784)
Total net deferred tax assets	$ 0	$ 0

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforwards		$ 178,100,000
Valuation allowance	$ 44,038,784	45,985,851	$ 44,038,784
Change in valuation allowance		$ 1,900,000	$ (23,700,000)	$ 4,400,000
Tax cuts and jobs act of 2017, provisional income tax expense	$ 27,300,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Sep. 28, 2015	Sep. 27, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Payment for mineral rights (in shares)			2,774,490	502,604
Northern Comstock LLC
Related Party Transaction [Line Items]
Amount of required capital expenditures	$ 9,750,000	$ 31,050,000
Monthly cash capital contributions	30,000
Annual capital contributions for related party leases	482,500
Cash and cash equivalents, threshold for cash payments	$ 10,500,000
Consecutive trading days	20 days
Accelerated capital contribution payable	$ 812,500
Non-operations cash proceeds, net, threshold for accelerated payment	$ 6,250,000
Capital contribution obligations, as a percent of smelter production	3.00%
Stated interest rate percentage upon conversion to promissory note	6.00%
Cash payments under joint venture agreement			$ 482,500	$ 482,500	$ 482,525
Payment for mineral rights (in shares)			2,774,490	502,604	243,025
Amortization of non-employee stock-based compensation			$ 800,000	$ 800,000	$ 800,000
Reimbursements from joint venture agreement			$ 800,000

Acquisition Agreements (Details

Acquisition Agreements (Details)	Feb. 23, 2015shares	Nov. 30, 2018USD ($)awater_unitacre_footsewer_unit$ / sewer_unit$ / acre_footshares	Jan. 31, 2018USD ($)shares	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Business Acquisition [Line Items]
Make-whole liability				$ 135,162	$ 0
Downtown Silver Springs, LLC Equity Purchase Agreement
Business Acquisition [Line Items]
Percentage of voting interests acquired		100.00%
Option to purchase water units (in water units) | water_unit		350
Options to purchase water units (in acres per foot) | acre_foot		392
Option to purchase units of sewer rights (in sewer units) | sewer_unit		200
Option to purchase land, value		$ 3,200,000
Amount paid by sellers		100,000
Accrued interest		$ 400,000
Price of water rights (in dollars per acre foot) | $ / acre_foot		5,800
Price of sewer rights (in dollars per sewer unit) | $ / sewer_unit		7,000
Payments to acquire land		$ 1,800,000
Payments for deposits on real estate acquisitions		1,300,000
Required payments to sellers of membership interests		$ 500,000		300,000
Payment for non-refundable deposit				$ 1,300,000
Downtown Silver Springs, LLC Equity Purchase Agreement | Land
Business Acquisition [Line Items]
Acres of land, water and sewer rights (in acres) | a		160
Pelen LLC
Business Acquisition [Line Items]
Membership interest subsequent to sale of shares			25.00%
Restricted stock
Business Acquisition [Line Items]
Common stock, shares issued (in shares) | shares	12,000
Member of Pelen, LLC | Restricted stock
Business Acquisition [Line Items]
Common stock, shares issued (in shares) | shares		1,758,181	1,475,410
Share-based compensation, grant date fair value			$ 600,000
Required proceeds to be received by member to acquire membership interest			$ 600,000

Tonogold Option Agreement (Deta

Tonogold Option Agreement (Details) - USD ($)	Apr. 03, 2018	Oct. 03, 2017	Dec. 31, 2018	Apr. 03, 2021
Schedule of Equity Method Investments [Line Items]
Expense reimbursements			$ 1,250,000
Senior Secured Debenture due 2021 | Secured Debt
Schedule of Equity Method Investments [Line Items]
Proceeds used to reduce indebtedness	$ 1,400,000
Tonogold Resources, Inc. | Lucerne Property
Schedule of Equity Method Investments [Line Items]
Option payments		$ 2,200,000
Payments made to the company	$ 2,000,000	200,000
Tonogold Resources, Inc. | Lucerne Property | Land Improvements
Schedule of Equity Method Investments [Line Items]
Required capital expenditures		$ 20,000,000
Required capital expenditure, maximum period		42 months
Tonogold Resources, Inc. | Comstock Mining LLC | Scenario, Forecast
Schedule of Equity Method Investments [Line Items]
Percentage interest in subsidiary				51.00%

Commitments and Contingencies_2

Commitments and Contingencies (Future Minimum Lease Payments) (Details) - Leases	Dec. 31, 2018USD ($)
Operating Leased Assets [Line Items]
2,019	$ 91,470
2,020	92,370
2,021	90,350
2,022	90,650
2,023	90,950
Thereafter	238,650
Total	$ 694,440

Commitments and Contingencies_3

Commitments and Contingencies (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jul. 12, 2018
Loss Contingencies [Line Items]
Rent expense	$ 100,000	$ 100,000	$ 100,000
Pending Litigation
Loss Contingencies [Line Items]
Estimate of potential loss from litigation				$ 510,000
Interest rate percentage charged on loss contingencies				18.00%
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations	0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations	5.00%
Royalty Agreement
Loss Contingencies [Line Items]
Minimum payments under commitment	$ 61,800
Percentage of royalty obligations, majority are less than	3.00%
Royalty Agreement | Royalty
Loss Contingencies [Line Items]
Costs applicable to mining revenue	$ 100,000	$ 100,000	$ 100,000

Subsequent Events (Details)

Subsequent Events (Details)	Feb. 25, 2019USD ($)	Jan. 24, 2019USD ($)$ / T	Oct. 03, 2017USD ($)	Dec. 31, 2018USD ($)	Apr. 03, 2021
Subsequent Event [Line Items]
Value of stock issued for purchase of membership interest				$ 369,000
Subsequent Event | Downtown Silver Springs LLC, General Partner
Subsequent Event [Line Items]
Right to receive carried interest percentage of general partner from sale of property	3.00%
Subsequent Event | Comstock Industrial LLC, General Partner
Subsequent Event [Line Items]
Right to receive carried interest percentage of general partner from sale of property	3.00%
Tonogold Agreement | Scenario, Forecast | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of wholly-owned subsidiary		$ 15,000,000
Tonogold Agreement | Scenario, Forecast | Lucerne Property | Subsequent Event
Subsequent Event [Line Items]
Net smelter return percentage		1.50%
Tonogold Agreement | Scenario, Forecast | Storey County, Nevada | Subsequent Event
Subsequent Event [Line Items]
Net smelter return percentage		3.00%
Net smelter return royalty percentage, after year one		1.50%
Term of mineral lease		10 years
Annual costs incurred to explore, develop and mine properties		$ 100,000
Exploration and development work commitments		$ 200,000
Renewal term of mineral lease		10 years
Tonogold Option Agreement | Scenario, Forecast | American Flat Property | Subsequent Event | Phase 1
Subsequent Event [Line Items]
Annual reimbursements under facility lease		$ 1,100,000
Annual rental income under processing facility		$ 1,000,000
Rental fee per ton processed | $ / T		1
Potential rental income under processing facility lease		$ 15,000,000
Tonogold Option Agreement | Scenario, Forecast | American Flat Property | Subsequent Event | Phase 2
Subsequent Event [Line Items]
Annual rental income under processing facility		$ 1,000,000
Rental fee per ton processed | $ / T		0.50
Potential rental income under processing facility lease		$ 10,000,000
Tonogold Resources, Inc. | Lucerne Property
Subsequent Event [Line Items]
Option payments			$ 2,200,000
Tonogold Resources, Inc. | Lucerne Property | Land Improvements
Subsequent Event [Line Items]
Future spending commitments			$ 20,000,000
Tonogold Resources, Inc. | Comstock Mining LLC | Scenario, Forecast
Subsequent Event [Line Items]
Percentage interest in subsidiary					51.00%
Downtown Silver Springs, LLC | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of property	$ 2,500,000
Comstock Industrial LLC | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of property	$ 7,200,000
First alternative | Tonogold Agreement | Scenario, Forecast | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of wholly-owned subsidiary		10,000,000
Remainder payment		5,000,000
Second alternative | Tonogold Agreement, Alternate Arrangement | Scenario, Forecast | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of wholly-owned subsidiary		11,500,000
Second alternative | Tonogold Resources, Inc. | Tonogold Agreement, Alternate Arrangement | Scenario, Forecast | Subsequent Event
Subsequent Event [Line Items]
Value of stock issued for purchase of membership interest		$ 1,750,000

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation Allowance of Deferred Tax Assets - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 44,038,784	$ 67,727,285	$ 63,324,806
Additions	1,947,067	0	4,402,479
Deductions	0	23,688,501	0
Balance at End of Year	$ 45,985,851	$ 44,038,784	$ 67,727,285