Comstock (LODE) 10-Q 20 Jun 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	Jun. 11, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Entity Registrant Name	Comstock Mining Inc.
Entity Central Index Key	0001120970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Filer Category	Non-accelerated Filer
Smaller Reporting Company	true
Emerging Growth Company	false
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		85,500,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 310,596	$ 488,657
Assets held for sale, Net (Note 2)	6,902,600	5,363,403
Prepaid expenses and other current assets (Note 3)	2,874,842	2,712,202
Total current assets	10,088,038	8,564,262
MINERAL RIGHTS AND PROPERTIES, Net	5,690,884	7,205,081
PROPERTIES, PLANT AND EQUIPMENT, Net (Note 4)	9,148,087	9,742,120
RECLAMATION BOND DEPOSIT	2,655,972	2,622,544
RETIREMENT OBLIGATION ASSET (Note 5)	186,335	203,274
OTHER ASSETS	385,791	274,444
TOTAL ASSETS	28,155,107	28,611,725
CURRENT LIABILITIES:
Accounts payable	458,719	405,146
Accrued expenses and other liabilities (Note 6)	3,103,137	1,674,733
Long-term debt– current portion (Note 7)	314,303	309,843
Total current liabilities	3,876,159	2,389,722
LONG-TERM LIABILITIES:
Long-term debt (Note 7)	7,981,123	8,857,870
Long-term reclamation liability (Note 8)	7,446,801	7,441,091
Other liabilities	572,719	538,140
Total long-term liabilities	16,000,643	16,837,101
Total liabilities	19,876,802	19,226,823
COMMITMENTS AND CONTINGENCIES (Note 10)
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, 80,790,273 and 75,338,273 shares issued and outstanding at March 31, 2019, and December 31, 2018, respectively	53,806	50,175
Additional paid-in capital	242,144,734	241,419,897
Accumulated deficit	(233,920,235)	(232,085,170)
Total stockholders’ equity	8,278,305	9,384,902
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 28,155,107	$ 28,611,725

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in dollars 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 dollars per share)	$ 0.000666	$ 0.000666
Common stock, shares authorized (in shares)	790,000,000	790,000,000
Common stock, shares issued (in shares)	80,790,273	75,338,273
Common stock, shares outstanding (in shares)	80,790,273	75,338,273

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
REVENUES
Total revenues	$ 37,598	$ 22,850
COSTS AND EXPENSES
Mine claims and costs	150,954	180,231
Environmental and reclamation	53,451	58,068
General and administrative	660,366	726,620
Total costs and expenses	1,606,455	1,910,452
LOSS FROM OPERATIONS	(1,568,857)	(1,887,602)
OTHER INCOME (EXPENSE)
Interest expense	(461,137)	(383,340)
Other income (expense)	194,929	(213,961)
Total other income (expense), net	(266,208)	(597,301)
NET LOSS	$ (1,835,065)	$ (2,484,903)
Net loss per common share – basic and diluted (in dollars per share)	$ (0.02)	$ (0.05)
Weighted average common shares outstanding — basic and diluted (in shares)	79,080,429	49,863,424
Mining
REVENUES
Total revenues	$ 0	$ 0
COSTS AND EXPENSES
Costs of goods and services sold	505,393	728,904
Real Estate
REVENUES
Total revenues	37,598	22,850
COSTS AND EXPENSES
Costs of goods and services sold	10,424	7,091
Exploration and mine development
COSTS AND EXPENSES
Costs of goods and services sold	$ 225,867	$ 209,538

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, 2017		47,236,103
Beginning balance at Dec. 31, 2017	$ 11,865,099	$ 31,459	$ 234,438,057	$ (222,604,417)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		4,064,310
Issuance of common stock	$ 1,185,452	$ 2,707	1,182,745
Common stock issuance costs (in shares)	615,605
Common stock issuance costs	$ (52,568)	$ 410	(52,978)
Purchase of membership interest (in shares)		1,475,410
Purchase of membership interests	0	$ 983	(983)
Net loss	(2,484,903)			(2,484,903)
Shares outstanding, ending balance (in shares) at Mar. 31, 2018		53,391,428
Ending balance at Mar. 31, 2018	10,513,080	$ 35,559	235,566,841	(225,089,320)
Shares outstanding, beginning balance (in shares) at Dec. 31, 2017		47,236,103
Beginning balance at Dec. 31, 2017	11,865,099	$ 31,459	234,438,057	(222,604,417)
Shares outstanding, ending balance (in shares) at Dec. 31, 2018		75,338,273
Ending balance at Dec. 31, 2018	9,384,902	$ 50,175	241,419,897	(232,085,170)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		5,452,000
Issuance of common stock	813,561	$ 3,631	809,930
Common stock issuance costs	(85,093)		(85,093)
Net loss	(1,835,065)			(1,835,065)
Shares outstanding, ending balance (in shares) at Mar. 31, 2019		80,790,273
Ending balance at Mar. 31, 2019	$ 8,278,305	$ 53,806	$ 242,144,734	$ (233,920,235)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
OPERATING ACTIVITIES:
Net loss	$ (1,835,065)	$ (2,484,903)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization, and depletion	586,921	826,928
Accretion of reclamation liability	5,710	4,876
Gain on sale of properties, plant, and equipment		(26,000)
Amortization of debt discounts and issuance costs	71,623	102,492
Net loss on early retirement of long-term debt	151,531	2,621
Payment-in-kind interest expense	470,246	0
Change in make-whole liability with Pelen, LLC	(135,162)	216,147
Changes in operating assets and liabilities:
Prepaid expenses and other assets	24,934	25,001
Accounts payable	53,573	3,543
Accrued expenses and other liabilities	(286,855)	230,368
NET CASH USED IN OPERATING ACTIVITIES	(892,544)	(1,098,927)
INVESTING ACTIVITIES:
Proceeds from principal payment on note receivable	130	119
Proceeds from sale of mineral rights and properties, plant, and equipment	0	26,000
Proceeds from deposits on Membership Interest Purchase Agreement	1,950,000	0
Purchase of mineral rights and properties, plant and equipment	(365,000)	0
Change in reclamation bond deposit	(33,428)	0
NET CASH PROVIDED BY INVESTING ACTIVITIES	1,551,702	26,119
FINANCING ACTIVITIES:
Principal payments on long-term debt	(1,565,687)	(99,005)
Proceeds from the issuance of common stock	813,561	1,185,452
Common stock issuance costs	(85,093)	(52,568)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(837,219)	1,033,879
(DECREASE) IN CASH AND CASH EQUIVALENTS	(178,061)	(38,929)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	488,657	2,066,718
CASH AND CASH EQUIVALENTS, END OF PERIOD	310,596	2,027,789
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	34,460	17,509
Supplemental disclosure of non-cash investing and financing activities:
Common Stock Issuance Costs	0	200,000
Issuance of common stock (in advance) to purchase membership interest	$ 0	$ 585,000

Interim Financial Statements

Interim Financial Statements	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interim Financial Statements	Interim Financial Statements Basis of Presentation The interim condensed consolidated financial statements of Comstock Mining Inc. and subsidiaries (“Comstock”, the “Company”, “we”, “our” or “us”) have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three month period ended March 31, 2019 , are not necessarily indicative of the results that may be expected for the year ending December 31, 2019 . For further information, refer to the financial statements and footnotes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018 . Liquidity and Management Plans The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States and contemplates the Company's continuation as a going concern. The Company has recurring net losses from operations and an accumulated deficit of $233.9 million at March 31, 2019 . For the three month period ended March 31, 2019 , the Company incurred a net loss of $1.8 million and used $0.9 million of cash in operations. As of March 31, 2019 , the Company had cash and cash equivalents of $0.3 million , current assets of $10.1 million and current liabilities of $3.9 million , resulting in current working capital of $6.2 million . The Company’s current capital resources include cash and cash equivalents and other net working capital resources, an equity purchase agreement capacity and a loan commitment agreement with $9.5 million in unused capacity after consideration of fees due at the time of borrowing. These capital resources are in addition to the planned asset sales. In February 2019, the Company filed a new shelf registration statement on Form S-3, for the purchase of up to $50 million of the Company’s securities and also entered into an equity purchase agreement (the "2019 Equity Agreement") with the Murray Family Office ("Murray FO") 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 restrictions and at a 10% discount to a volume weighted average price. On February 25, 2019, the Company entered into an agreement to sell the Industrial Park and water rights, for a cash purchase price of $7.2 million and to sell its rights in the membership interests of Downtown Silver Springs, LLC (“DTSS”) for $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 property 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. Through May 3, 2019, the Company has received $2.4 million in non-refundable deposits relating to a Membership Purchase Agreement (the "Tonogold Agreement") with Tonogold Resources Inc. ("Tonogold"). The Company used $1.6 million of the proceeds to reduce its indebtedness under the 11% Senior Secured Debenture (the "Debenture"). On April 3, 2018, the Company received a $2.0 million cash payment relating to an option agreement (the “Option Agreement”) with Tonogold. The Company used $1.4 million of the proceeds to reduce its indebtedness under the 11% Debenture. In addition, the Option Agreement requires Tonogold to reimburse the Company for certain expenditures associated with the Lucerne Mine Project. The Company recognized approximately $0.2 million in expense reimbursements during both of the three months ended March 31, 2019 , and 2018 , respectively. 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, 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. 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, borrowings, 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 the funding sources detailed above. 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 estimated useful lives and valuation of properties, plant, and equipment, assets held for sale, mineral rights, deferred tax assets, derivative assets and liabilities, reclamation liabilities, stock-based compensation and payments, and contingent liabilities. Comprehensive Loss The only component of comprehensive loss for the three -month periods ended March 31, 2019 , and 2018 , was our net loss. Income Taxes We recognize deferred tax assets and liabilities based on differences between the consolidated financial statement carrying amounts and tax basis of certain recorded assets and liabilities and for tax loss carryforwards. Realization of deferred tax assets is dependent upon our ability to generate sufficient future taxable earnings. Where it is more likely than not that the deferred tax asset will not be realized, we have provided a full valuation allowance. The Company has provided a full valuation allowance at March 31, 2019 , and December 31, 2018 , for its net deferred tax assets because we cannot conclude it is more likely than not that they will be realized. Recently Issued Accounting Pronouncements 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. The Company adopted this guidance on January 1, 2019, with no material impact on the Company’s condensed consolidated financial statements.

Assets Held for Sale

Assets Held for Sale	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Assets Held For Sale	Assets Held For Sale The Company has committed to a plan to sell certain land, buildings, and water rights ("the Non-mining assets"). In January 2019, the Company committed to a plan to sell certain mining properties. As of March 31, 2019 , and December 31, 2018 , the Company has assets with a net book value of $6.9 million and $5.4 million , respectively, which 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 7. Assets held for sale include: March 31, 2019 December 31, 2018 Industrial Park (Land and water rights) $ 2,738,462 $ 2,738,462 Daney Ranch (Land and buildings) 2,146,575 2,146,575 Lucerne Properties (Mineral rights and properties) (Note 16) 1,539,197 — Gold Hill Hotel (Land and buildings) 478,366 478,366 Total assets held for sale $ 6,902,600 $ 5,363,403

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended
	Mar. 31, 2019
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 consisted of the following: March 31, 2019 December 31, 2018 Land and property deposits (Note 15) $ 2,100,000 $ 1,800,000 Surety bond and insurance 342,758 475,861 Reimbursements due from Tonogold 119,541 82,951 Other 312,543 353,390 Total prepaid expenses and other current assets $ 2,874,842 $ 2,712,202

Properties, Plant and Equipment

Properties, Plant and Equipment	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Properties, Plant and Equipment	Properties, Plant and Equipment Properties, plant and equipment consisted of the following: March 31, 2019 December 31, 2018 Land and building $ 9,140,805 $ 9,169,605 Vehicle and equipment 2,335,360 2,319,290 Processing and laboratory 21,113,178 21,129,248 Furniture and fixtures 549,860 648,309 Construction in progress 35,190 35,190 33,174,393 33,301,642 Less accumulated depreciation (24,026,306 ) (23,559,522 ) Total properties, plant and equipment $ 9,148,087 $ 9,742,120 During the three-month periods ended March 31, 2019 , and March 31, 2018 , the Company recognized depreciation expense of $0.5 million and $0.8 million , respectively.

Retirement Obligation Asset

Retirement Obligation Asset	3 Months Ended
	Mar. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
Retirement Obligation Asset	Retirement Obligation Asset Following is a reconciliation of the aggregate retirement obligation asset associated with our mining reclamation plans: Three Months Ended Twelve Months Ended March 31, 2019 December 31, 2018 Retirement obligation asset — beginning of period $ 203,274 $ 282,745 Additional obligations incurred — — Amortization of retirement obligation asset (16,939 ) (79,471 ) Retirement obligation asset — end of period $ 186,335 $ 203,274 Long-Term Reclamation Liability Following is a reconciliation of the aggregate reclamation liability associated with our reclamation plan for our mining projects: Three Months Ended Twelve Months Ended March 31, 2019 December 31, 2018 Long-term reclamation liability — beginning of period $ 7,441,091 $ 7,417,680 Additional obligations incurred — — Accretion of reclamation liability 5,710 23,411 Long-term reclamation liability — end of period $ 7,446,801 $ 7,441,091

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following: March 31, 2019 December 31, 2018 Advance deposits on Membership Interest Purchase Agreement (Note 15) $ 1,950,000 $ — Accrued Northern Comstock Joint Venture 293,958 180,833 Accrued insurance liabilities 239,176 341,680 Accrued interest expense 204,658 481,946 Accrued payroll costs 153,482 140,915 Accrued liability for purchase of DTSS (Note 15) 120,000 185,000 Accrued Board of Directors fees 20,000 20,000 Accrued make-whole for Pelen LLC (Note 15) — 135,162 Accrued personal property tax — 74,434 Other accrued expenses 121,863 114,763 Total accrued expenses and other liabilities $ 3,103,137 $ 1,674,733 The accrued expense for the Northern Comstock Joint Venture represents the difference in timing of expense recognition and required monthly and annual payments to Northern Comstock LLC.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following: Note Description March 31, 2019 December 31, 2018 Senior Secured Debenture (GF Comstock 2) - 11% interest, due 2021. $ 7,853,076 $ 8,872,663 Note Payable (Caterpillar Financial Services) - 5.75% interest. 879,992 955,845 Total debt 8,733,068 9,828,508 Less: long-term debt discounts and issuance costs (437,642 ) (660,795 ) Total debt, net of discounts and issuance costs 8,295,426 9,167,713 Less: current maturities (314,303 ) (309,843 ) Long-term debt, net of discounts and issuance costs $ 7,981,123 $ 8,857,870 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 due 2021 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 of 100% of the equity of the subsidiaries of Comstock Mining Inc. The use of proceeds included refinancing substantially all of the Company’s current obligations, except the amount 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" obligation totaling approximately $688,000 if paid any time prior to or at maturity. At March 31, 2019 , the remaining balance on the Make Whole obligation was $418,765 . Total principal on the Debenture is due on January 13, 2021. The Debenture requires acceleration of payment of accrued interest, principal, and the related Make Whole obligation from all net proceeds received upon the sale of any of the assets of the Company. Interest is payable semi-annually. For the first two years , interest was 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 is payable only in cash. In 2018, the Company elected to make the semi-annual 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. Loan Commitment 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. 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.

Long-Term Reclamation Liability

Long-Term Reclamation Liability	3 Months Ended
	Mar. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
Long-Term Reclamation Liability	Retirement Obligation Asset Following is a reconciliation of the aggregate retirement obligation asset associated with our mining reclamation plans: Three Months Ended Twelve Months Ended March 31, 2019 December 31, 2018 Retirement obligation asset — beginning of period $ 203,274 $ 282,745 Additional obligations incurred — — Amortization of retirement obligation asset (16,939 ) (79,471 ) Retirement obligation asset — end of period $ 186,335 $ 203,274 Long-Term Reclamation Liability Following is a reconciliation of the aggregate reclamation liability associated with our reclamation plan for our mining projects: Three Months Ended Twelve Months Ended March 31, 2019 December 31, 2018 Long-term reclamation liability — beginning of period $ 7,441,091 $ 7,417,680 Additional obligations incurred — — Accretion of reclamation liability 5,710 23,411 Long-term reclamation liability — end of period $ 7,446,801 $ 7,441,091

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	Leases The Company has an operating lease for a property located adjacent to the Gold Hill Hotel, which is primarily used as a room rental. The lease commenced in 2018, and ends in 2028. The monthly rent is $750 at commencement with automatic annual increases of $25 per month every November, beginning in 2020. The operating lease is sub-leased to the Gold Hill Hotel and not separately valued within the lease of the Gold Hill Hotel. As the operating lease does not provide an implicit rate, we use the Company's incremental borrowing rate at the time of the commencement of the lease in determining the present value of the lease payments. As of the commencement of the lease in 2018, the rate was 11% . For the three month period ended March 31, 2019, the operating lease expense was $2,250 , consisting of a fixed operating lease component. The operating lease has a remaining term of 9.5 years as of March 31, 2019. Supplemental cash flow information related to the Company's operating lease for the three month period ended March 31, 2019, are as follows: Cash paid for amounts included in the measurement of lease liabilities $ 2,250 Right-of-use assets obtained in exchange for operating lease obligations $ 949 The Company has the following lease balances recorded in the condensed consolidated balance sheet as follows: Lease Assets and Liabilities Classification March 31, 2019 Operating lease right-of-use asset Other assets $ 57,207 Operating lease liability - current Accrued expenses and other liabilities $ 6,750 Operating lease liability - long-term Other liabilities 50,102 Total operating lease liabilities $ 56,852 Maturities of lease liabilities by fiscal year for the Company's operating leases are as follows: Remainder of 2019 $ 6,750 2020 9,050 2021 9,350 2022 9,650 2023 9,950 Thereafter 54,550 Total operating lease payments 99,300 Less: Imputed interest 42,448 Present Value of lease liabilities $ 56,852

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company has minimum royalty obligations with certain of its mineral properties and leases. 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 the price of gold. 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. 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’ decision to grant an application for master plan amendment and zone change submitted and approved by the Commissioners on January 2, 2014 (the “Application”). Prior to the approval of the Application, the master plan designation and zoning precluded mining on certain property of the Company 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”) filed a Notice of Appeal of the Court Order, appealing the decision to the Nevada Supreme Court. On December 9, 2015, Appellants filed their Opening Brief in the Nevada Supreme Court, generally repeating the arguments that were made at the District Court. On January 15, 2016, the Company and the Commissioners jointly filed an Answering Brief. 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 and that the County did not violate statutory provisions regarding master plans. The Supreme Court reversed the District Court’s dismissal of CRA’s 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 CRA's due process claim required that CRA be afforded the opportunity to conduct discovery. Therefore, the District Court has allowed a limited time for CRA to conduct discovery on its due process claim. The Company responded to the CRA discovery request on February 20, 2018 and the District Court held a hearing on April 23, 2018. Additional discovery was allowed by the District Court. On May 14, 2019, the Court held a hearing on CRA's due process claim and issued its ruling from the bench. The Court concluded that CRA, having been afforded the opportunity to conduct discovery, was unable to meet its burden to establish by a preponderance of the evidence that Lyon County had denied CRA of its due process rights. The Court, therefore, denied CRA's claim for violations of due process. A written order confirming the Court's ruling is expected to be issued forthwith. On July 12, 2018, Precious Royalties LLC (“Precious”) filed a complaint against the Company 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, and seeking $510,000 in damages. On November 16, 2018, the Company filed a Motion for a More Definite Statement on the basis that the complaint is too vague to allow a responsive pleading. On May 16, 2019, the Court granted the Company’s Motion, which required Precious to revise and re-file its complaint in order to proceed with the action. Precious re-filed the complaint on June 5, 2019. The Company believes that the claims made in this complaint are without merit and the Company intends to vigorously defend this litigation. From time to time, we are involved in lawsuits, claims, investigations and proceedings that arise in the ordinary course of business. There are no other matters pending that we expect to have a material adverse impact on our business, results of operations, financial condition or cash flows.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Equity Offering Program In February 2019, the Company entered into an equity sales agreement (the "2019 Equity Agreement") with Murray FO 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 shelf registration statement on Form S-3, filed on February 26, 2019, for the purchase of up to $50 million of the Company’s securities. Effective August 2018, the Company entered into an equity sales agreement (the "2018 Sales Agreement") with Leviston Resources for the sale of up to $2.25 million in shares of the Company's common stock from time to time, at the Company's option. As of March 31, 2019 , the Company has issued shares with an aggregate sales price of $1.7 million under the 2018 Sales Agreement. Final proceeds from the 2018 Sales Agreement were received in February 2019 and the 2018 Sales Agreement was terminated. Effective April 2017, the Company entered into an equity sales agreement (the "2017 Sales Agreement") with Leviston for the purchase of up to $7.25 million in 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 made no further sales pursuant to that program. At the time of termination, the Company had issued shares with an aggregate purchase price of $5.3 million . Effective June 2016, the Company entered into an at-the-market offering sales agreement program (the “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. Following is a reconciliation of the transactions under the ATM Agreement, 2017 Sales Agreement and the 2018 Sales Agreement for three months ended March 31, 2019 , and 2018 , respectively: Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Number of shares sold 5,452,000 4,679,904 Gross proceeds $ 813,561 $ 1,385,452 Fees 85,093 252,568 Net proceeds $ 728,468 $ 1,132,884 Average price per share $ 0.15 $ 0.30 In January 2018, the Company issued 1,475,410 shares of restricted stock as initial payment to acquire 25% of the total membership interests of Pelen, LLC (Note 15).

Net Loss Per Common Share

Net Loss Per Common Share	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Net Loss Per Common Share	Net Loss Per Common Share Basic loss per share is computed by dividing net loss available to common stockholders 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 were exercised. The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net loss per share: Three Months Ended 2019 2018 Numerator: Net loss $ (1,835,065 ) $ (2,484,903 ) Denominator: Basic and diluted weighted average shares outstanding 79,080,429 49,863,424 Net loss per common share: Basic and Diluted $ (0.02 ) $ (0.05 )

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis During the three months ended March 31, 2019 and the year ended December 31, 2018 , there were no transfers of assets and liabilities between Level 1, Level 2, or Level 3. The following table presents our liabilities at March 31, 2019 which are measured at fair value on a recurring basis: Fair Value Measurements at March 31, 2019 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 15) $ — $ — $ — $ — Total Liabilities $ — $ — $ — $ — 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 15) $ 135,162 $ — $ 135,162 $ — Total Liabilities $ 135,162 $ — $ 135,162 $ — 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 $0.21 on March 31, 2019 , and $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 March 31, 2019 , and December 31, 2018 , the fair value of long-term debt approximated $8.0 million and $8.9 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	3 Months Ended
	Mar. 31, 2019
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. 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 inter-segment revenues are not significant. Financial information relating to our reportable operating segments and reconciliation to the consolidated totals is as follows: Three Months Ended 2019 2018 Revenue Mining $ — $ — Real estate 37,598 22,850 Total revenue 37,598 22,850 Costs and Expenses Mining (1,596,031 ) (1,903,361 ) Real estate (10,424 ) (7,091 ) Total costs and expenses (1,606,455 ) (1,910,452 ) Operating Income (Loss) Mining (1,596,031 ) (1,903,361 ) Real estate 27,174 15,759 Total loss from operations (1,568,857 ) (1,887,602 ) Other income (expense), net (266,208 ) (597,301 ) Net loss $ (1,835,065 ) $ (2,484,903 ) Capital Expenditures Mining $ — $ — Real estate 365,000 — Total capital expenditures $ 365,000 $ — Depreciation, Amortization, and Depletion Mining $ 583,507 $ 824,463 Real estate 3,414 2,465 Total depreciation, amortization, and depletion $ 586,921 $ 826,928 As of March 31, As of December 31, 2019 2018 Assets Mining $ 20,346,142 $ 21,166,231 Real estate 7,808,965 7,445,494 Total assets $ 28,155,107 $ 28,611,725

Acquisition Agreements

Acquisition Agreements	3 Months Ended
	Mar. 31, 2019
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, for closing the transaction and any unsold shares will be returned to the Company, with the Company required to make up any shortfall in cash. As of March 31, 2019 , the purchase has not closed and the Company has not received legal ownership of the membership interests. As of March 31, 2019 , the Company has no make-whole liability recorded as the value of the shares issued based on the March 31, 2019 share price exceeds the value of the remaining purchase price. 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 condensed consolidated balance sheet. Downtown Silver Springs, LLC The Company entered into an agreement for the purchase of 100% of the membership interests DTSS on May 30, 2018, as amended. DTSS holds a contract for the purchase of approximately 160 acres of centrally located land in Silver Springs, Nevada. DTSS has no other assets, operations or employees. The Company’s CEO advanced $25,000 to the equity holders of DTSS in 2017, from his own funds. In the second quarter of 2018, the Company was presented with an opportunity to acquire DTSS and, and after disclosure of such advance, the Board of Directors unanimously approved such acquisition. In connection with the closing of the acquisition of DTSS in August 2018, the equity holders of DTSS repaid $25,000 to the Company’s CEO, without interest or profit. The agreement to purchase the land allows the holder of the option to purchase the land for approximately $3.2 million , plus 4% interest less deposits made through May 31, 2019 totaling $1.8 million . The current amendment requires DTSS to close on the land purchase by August 30, 2019 , with non-refundable deposits of $0.4 million due on June 24, 2019 and $0.3 million due on July 29, 2019 with a remaining balance due of approximately $1.0 million excluding interest. On February 25, 2019 as amended on June 18, 2019, the Company entered into an agreement to sell its rights in the membership interests of Downtown Silver Springs, LLC (“DTSS”) for $2.5 million plus any additional deposits made by the Company and 3% of the carried interest. The purchaser of DTSS, as well as the Company, under that agreement is allowed to negotiate extensions and different terms with the seller. After closing of the sale of the option by DTSS, 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 the option 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 option purchased by the buyer. 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 $2.1 million , as of March 31, 2019 which consists of (1) $1.6 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 ( $0.4 million of which has been paid). As the options expire on August 31, 2019, the total consideration has been recorded in prepaid expenses. As of March 31, 2019 , the Company has made non-refundable deposits of $1.6 million which are recorded in prepaid expenses and other current assets in the condensed consolidated balance sheet.

Agreements with Tonogold

Agreements with Tonogold	3 Months Ended
	Mar. 31, 2019
Equity Method Investments and Joint Ventures [Abstract]
Agreements with Tonogold	Agreements with Tonogold Membership Interest Purchase Agreement On January 24, 2019, the “Company entered into an agreement with Tonogold (the “Tonogold Agreement”). 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 Tonogold Agreement would replace the October 2017 Option Agreement (the "Option Agreement"). The purchase price for CML is $15 million , 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. Amendments to Tonogold Agreement On April 30, 2019, the Company and Tonogold entered into the Purchase Agreement Amendment ("First Amendment)"), which allows Tonogold the option to extend the closing until August 30, 2019, upon the payment of three additional $1 million non-refundable deposits and other considerations. In addition, the First Amendment requires Tonogold to reimburse the Company the monthly interest expense on the Senior Secured Debenture (GF Comstock 2) beginning on June 1, 2019, through the latest possible closing of August 30, 2019. On May 22, 2019, the Company and Tonogold entered into the Second Purchase Agreement Amendment ("Second Amendment"), which allowed Tonogold to forgo funding the remaining $0.7 million in cash payments due in May, 2019, as required in the First Amendment. The total cash consideration for the Tonogold Agreement remains at $11.5 million in cash. The Second Amendment required that Tonogold issue the Company $3.5 million in convertible preferred shares ("Preferred Shares"), subject to certain pricing conditions and restrictions. Tonogold also issued an additional $0.4 million in Preferred Shares as a commitment fee. The Preferred Shares were issued on June 7, 2019. The Preferred Shares convert to common shares of Tonogold in two equal tranches after closing the transaction. The first tranche converts upon the four month anniversary of the closing and the second tranche at the twelve month anniversary. The conversion price is the lowest of Tonogold’s (1) 20-day volume weighted closing price prior to conversion, (2) most recent private placement, or (3) initial public offering price. If the closing does not occur within the amended timelines, the stock is automatically convertible at 85% of the then current volume weighted average price. As of June 7, 2019, Tonogold has paid the Company $2.35 million in non-refundable cash deposits and $3.5 million in non-refundable Preferred Shares associated with the $15 million purchase price with a remaining balance due of $9.15 million . Option Agreements under Tonogold Agreement 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. The Company has also agreed, upon the closing of the sale of CML, 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 more than $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. Existing Option Agreement On October 3, 2017, the Company entered into the Option Agreement with Tonogold. Under the terms of the Option Agreement, Tonogold has the right to participate in certain activities, including but not limited to, engineering, development, drilling and test-work, towards completing an economic feasibility assessment on certain properties within the Company’s Lucerne resource area (the “Lucerne Property”). The Option Agreement remains in effect until the Tonogold Agreement closes. Under the terms of the Option Agreement, Tonogold can earn a 51% interest in CML, 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 CML. The Company has recognized approximately $0.2 million and $0.2 million in expense reimbursements for the three months ended March 31, 2019 , and 2018 , respectively. On April 9, 2019, the Company received $0.2 million from Tonogold for routine reimbursement for monthly expenses and for the remaining balance due on the March 2019 non-refundable deposit.

Interim Financial Statements (P

Interim Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 estimated useful lives and valuation of properties, plant, and equipment, assets held for sale, mineral rights, deferred tax assets, derivative assets and liabilities, reclamation liabilities, stock-based compensation and payments, and contingent liabilities.
Income Taxes	Income Taxes We recognize deferred tax assets and liabilities based on differences between the consolidated financial statement carrying amounts and tax basis of certain recorded assets and liabilities and for tax loss carryforwards. Realization of deferred tax assets is dependent upon our ability to generate sufficient future taxable earnings. Where it is more likely than not that the deferred tax asset will not be realized, we have provided a full valuation allowance. The Company has provided a full valuation allowance at March 31, 2019 , and December 31, 2018 , for its net deferred tax assets because we cannot conclude it is more likely than not that they will be realized.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements 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. The Company adopted this guidance on January 1, 2019, with no material impact on the Company’s condensed consolidated financial statements.

Assets Held for Sale (Tables)

Assets Held for Sale (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Assets Held for Sale	Assets held for sale include: March 31, 2019 December 31, 2018 Industrial Park (Land and water rights) $ 2,738,462 $ 2,738,462 Daney Ranch (Land and buildings) 2,146,575 2,146,575 Lucerne Properties (Mineral rights and properties) (Note 16) 1,539,197 — Gold Hill Hotel (Land and buildings) 478,366 478,366 Total assets held for sale $ 6,902,600 $ 5,363,403

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: March 31, 2019 December 31, 2018 Land and property deposits (Note 15) $ 2,100,000 $ 1,800,000 Surety bond and insurance 342,758 475,861 Reimbursements due from Tonogold 119,541 82,951 Other 312,543 353,390 Total prepaid expenses and other current assets $ 2,874,842 $ 2,712,202

Properties, Plant and Equipme_2

Properties, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Properties, Plant and Equipment	Properties, plant and equipment consisted of the following: March 31, 2019 December 31, 2018 Land and building $ 9,140,805 $ 9,169,605 Vehicle and equipment 2,335,360 2,319,290 Processing and laboratory 21,113,178 21,129,248 Furniture and fixtures 549,860 648,309 Construction in progress 35,190 35,190 33,174,393 33,301,642 Less accumulated depreciation (24,026,306 ) (23,559,522 ) Total properties, plant and equipment $ 9,148,087 $ 9,742,120

Retirement Obligation Asset (Ta

Retirement Obligation Asset (Tables)	3 Months Ended
	Mar. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
Reconciliation of the Aggregate Retirement Obligation Asset	Following is a reconciliation of the aggregate retirement obligation asset associated with our mining reclamation plans: Three Months Ended Twelve Months Ended March 31, 2019 December 31, 2018 Retirement obligation asset — beginning of period $ 203,274 $ 282,745 Additional obligations incurred — — Amortization of retirement obligation asset (16,939 ) (79,471 ) Retirement obligation asset — end of period $ 186,335 $ 203,274

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other liabilities consisted of the following: March 31, 2019 December 31, 2018 Advance deposits on Membership Interest Purchase Agreement (Note 15) $ 1,950,000 $ — Accrued Northern Comstock Joint Venture 293,958 180,833 Accrued insurance liabilities 239,176 341,680 Accrued interest expense 204,658 481,946 Accrued payroll costs 153,482 140,915 Accrued liability for purchase of DTSS (Note 15) 120,000 185,000 Accrued Board of Directors fees 20,000 20,000 Accrued make-whole for Pelen LLC (Note 15) — 135,162 Accrued personal property tax — 74,434 Other accrued expenses 121,863 114,763 Total accrued expenses and other liabilities $ 3,103,137 $ 1,674,733

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt consisted of the following: Note Description March 31, 2019 December 31, 2018 Senior Secured Debenture (GF Comstock 2) - 11% interest, due 2021. $ 7,853,076 $ 8,872,663 Note Payable (Caterpillar Financial Services) - 5.75% interest. 879,992 955,845 Total debt 8,733,068 9,828,508 Less: long-term debt discounts and issuance costs (437,642 ) (660,795 ) Total debt, net of discounts and issuance costs 8,295,426 9,167,713 Less: current maturities (314,303 ) (309,843 ) Long-term debt, net of discounts and issuance costs $ 7,981,123 $ 8,857,870

Long-Term Reclamation Liabili_2

Long-Term Reclamation Liability (Tables)	3 Months Ended
	Mar. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
Reconciliation of the Aggregate Reclamation Liability	Following is a reconciliation of the aggregate reclamation liability associated with our reclamation plan for our mining projects: Three Months Ended Twelve Months Ended March 31, 2019 December 31, 2018 Long-term reclamation liability — beginning of period $ 7,441,091 $ 7,417,680 Additional obligations incurred — — Accretion of reclamation liability 5,710 23,411 Long-term reclamation liability — end of period $ 7,446,801 $ 7,441,091

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of Supplemental Cash Flow Information Related to Operating Leases	Supplemental cash flow information related to the Company's operating lease for the three month period ended March 31, 2019, are as follows: Cash paid for amounts included in the measurement of lease liabilities $ 2,250 Right-of-use assets obtained in exchange for operating lease obligations $ 949
Schedule of Lease Balances Recorded in Balance Sheet	The Company has the following lease balances recorded in the condensed consolidated balance sheet as follows: Lease Assets and Liabilities Classification March 31, 2019 Operating lease right-of-use asset Other assets $ 57,207 Operating lease liability - current Accrued expenses and other liabilities $ 6,750 Operating lease liability - long-term Other liabilities 50,102 Total operating lease liabilities $ 56,852
Schedule of Maturities of Lease Liabilities	Maturities of lease liabilities by fiscal year for the Company's operating leases are as follows: Remainder of 2019 $ 6,750 2020 9,050 2021 9,350 2022 9,650 2023 9,950 Thereafter 54,550 Total operating lease payments 99,300 Less: Imputed interest 42,448 Present Value of lease liabilities $ 56,852

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Reconciliation of Transactions Under the ATM and Purchase Agreement	Following is a reconciliation of the transactions under the ATM Agreement, 2017 Sales Agreement and the 2018 Sales Agreement for three months ended March 31, 2019 , and 2018 , respectively: Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Number of shares sold 5,452,000 4,679,904 Gross proceeds $ 813,561 $ 1,385,452 Fees 85,093 252,568 Net proceeds $ 728,468 $ 1,132,884 Average price per share $ 0.15 $ 0.30

Net Loss Per Common Share (Tabl

Net Loss Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Reconciliation of Numerator and Denominator Used in Basic and Diluted Computation of Net 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: Three Months Ended 2019 2018 Numerator: Net loss $ (1,835,065 ) $ (2,484,903 ) Denominator: Basic and diluted weighted average shares outstanding 79,080,429 49,863,424 Net loss per common share: Basic and Diluted $ (0.02 ) $ (0.05 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our liabilities at March 31, 2019 which are measured at fair value on a recurring basis: Fair Value Measurements at March 31, 2019 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 15) $ — $ — $ — $ — Total Liabilities $ — $ — $ — $ — 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 15) $ 135,162 $ — $ 135,162 $ — Total Liabilities $ 135,162 $ — $ 135,162 $ —

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Financial Information Relating to Reportable Operating Segments and Reconciliation to Consolidated Totals	Financial information relating to our reportable operating segments and reconciliation to the consolidated totals is as follows: Three Months Ended 2019 2018 Revenue Mining $ — $ — Real estate 37,598 22,850 Total revenue 37,598 22,850 Costs and Expenses Mining (1,596,031 ) (1,903,361 ) Real estate (10,424 ) (7,091 ) Total costs and expenses (1,606,455 ) (1,910,452 ) Operating Income (Loss) Mining (1,596,031 ) (1,903,361 ) Real estate 27,174 15,759 Total loss from operations (1,568,857 ) (1,887,602 ) Other income (expense), net (266,208 ) (597,301 ) Net loss $ (1,835,065 ) $ (2,484,903 ) Capital Expenditures Mining $ — $ — Real estate 365,000 — Total capital expenditures $ 365,000 $ — Depreciation, Amortization, and Depletion Mining $ 583,507 $ 824,463 Real estate 3,414 2,465 Total depreciation, amortization, and depletion $ 586,921 $ 826,928 As of March 31, As of December 31, 2019 2018 Assets Mining $ 20,346,142 $ 21,166,231 Real estate 7,808,965 7,445,494 Total assets $ 28,155,107 $ 28,611,725

Interim Financial Statements -

Interim Financial Statements - Narrative (Details) - USD ($)	Jun. 07, 2019	May 03, 2019	Apr. 09, 2019	Feb. 25, 2019	Apr. 03, 2018	Mar. 31, 2019	Mar. 31, 2018	Jun. 18, 2019	Feb. 28, 2019	Feb. 26, 2019	Dec. 31, 2018
Line of Credit Facility [Line Items]
Accumulated deficit						$ 233,920,235					$ 232,085,170
Net loss						1,835,065	$ 2,484,903
Net cash used in operating activities						892,544	1,098,927
Cash and cash equivalents						310,596					488,657
Current assets						10,088,038					8,564,262
Current liabilities						3,876,159					$ 2,389,722
Current working capital						6,200,000
Proceeds non-refundable deposits						1,950,000	0
Expense reimbursements						200,000	$ 200,000
Comstock Industrial LLC
Line of Credit Facility [Line Items]
Proceeds from sale of property				$ 7,200,000
Downtown Silver Springs, LLC
Line of Credit Facility [Line Items]
Proceeds from sale of property				$ 2,500,000
Tonogold Resources, Inc.
Line of Credit Facility [Line Items]
Payments made to the company					$ 2,000,000
Line of Credit | Loan Commitment Agreement Due 2021
Line of Credit Facility [Line Items]
Unused borrowing capacity						$ 9,500,000
Interest rate									11.00%
Secured Debt | Senior Secured Debenture due 2021
Line of Credit Facility [Line Items]
Proceeds used to reduce indebtedness					$ 1,400,000
Comstock Industrial LLC, General Partner
Line of Credit Facility [Line Items]
Right to receive carried interest percentage of general partner from sale of property				3.00%
Shelf Offering
Line of Credit Facility [Line Items]
Aggregate offering price, up to									$ 50,000,000	$ 50,000,000
Murray FO | 2019 Equity Agreement
Line of Credit Facility [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
Line of Credit Facility [Line Items]
Expense reimbursements			$ 200,000
Subsequent Event | Comstock Industrial LLC, General Partner
Line of Credit Facility [Line Items]
Right to receive carried interest percentage of general partner from sale of property								3.00%
Tonogold Agreement | Subsequent Event
Line of Credit Facility [Line Items]
Proceeds non-refundable deposits	$ 2,400,000	$ 2,400,000
Proceeds used to reduce indebtedness		$ 1,600,000

Assets Held for Sale - Narrativ

Assets Held for Sale - Narrative (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Property, Plant and Equipment [Line Items]
Total assets held for sale	$ 6,902,600	$ 5,363,403
Disposal Group, Held-for-sale, Not Discontinued Operations
Property, Plant and Equipment [Line Items]
Total assets held for sale	$ 6,902,600	$ 5,363,403	$ 6,900,000

Assets Held for Sale - Schedule

Assets Held for Sale - Schedule of Assets Held for Sale (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	$ 6,902,600	$ 5,363,403
Disposal Group, Held-for-sale, Not Discontinued Operations
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	6,902,600	5,363,403	$ 6,900,000
Disposal Group, Held-for-sale, Not Discontinued Operations | Industrial Park (Land and water rights)
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	2,738,462	2,738,462
Disposal Group, Held-for-sale, Not Discontinued Operations | Daney Ranch (Land and buildings)
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	2,146,575	2,146,575
Disposal Group, Held-for-sale, Not Discontinued Operations | Lucerne Properties (Mineral rights and properties) (Note 16)
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	1,539,197	0
Disposal Group, Held-for-sale, Not Discontinued Operations | Gold Hill Hotel (Land and buildings)
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	$ 478,366	$ 478,366

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Land and property deposits (Note 15)	$ 2,100,000	$ 1,800,000
Surety bond and insurance	342,758	475,861
Reimbursements due from Tonogold	119,541	82,951
Other	312,543	353,390
Total prepaid expenses and other current assets	$ 2,874,842	$ 2,712,202

Properties, Plant and Equipme_3

Properties, Plant and Equipment - Schedule of Properties, Plant and Equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Land and building	$ 9,140,805	$ 9,169,605
Vehicle and equipment	2,335,360	2,319,290
Processing and laboratory	21,113,178	21,129,248
Furniture and fixtures	549,860	648,309
Construction in progress	35,190	35,190
Properties, plant and equipment	33,174,393	33,301,642
Less accumulated depreciation	(24,026,306)	(23,559,522)
Total properties, plant and equipment	$ 9,148,087	$ 9,742,120

Properties, Plant and Equipme_4

Properties, Plant and Equipment - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 0.5	$ 0.8

Retirement Obligation Asset (De

Retirement Obligation Asset (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Retirement obligation asset — beginning of period	$ 203,274	$ 282,745
Additional obligations incurred	0	0
Amortization of retirement obligation asset	(16,939)	(79,471)
Retirement obligation asset — end of period	$ 186,335	$ 203,274

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Advance deposits on Membership Interest Purchase Agreement (Note 15)	$ 1,950,000	$ 0
Accrued Northern Comstock Joint Venture	293,958	180,833
Accrued insurance liabilities	239,176	341,680
Accrued interest expense	204,658	481,946
Accrued payroll costs	153,482	140,915
Accrued liability for purchase of DTSS (Note 15)	120,000	185,000
Accrued Board of Directors fees	20,000	20,000
Accrued make-whole for Pelen LLC (Note 15)	0	135,162
Accrued personal property tax	0	74,434
Other accrued expenses	121,863	114,763
Total accrued expenses and other liabilities	$ 3,103,137	$ 1,674,733

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total debt	$ 8,733,068	$ 9,828,508
Less: long-term debt discounts and issuance costs	(437,642)	(660,795)
Total debt, net of discounts and issuance costs	8,295,426	9,167,713
Less: current maturities	(314,303)	(309,843)
Long-term debt, net of discounts and issuance costs	7,981,123	8,857,870
Caterpillar Equipment Consolidated
Debt Instrument [Line Items]
Total debt	$ 879,992	955,845
Interest rate	5.75%
Secured Debt | Note Payable (GF Comstock 2)
Debt Instrument [Line Items]
Total debt	$ 7,853,076	$ 8,872,663
Interest rate	11.00%

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($)	Jan. 13, 2017	Mar. 31, 2019	Feb. 28, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Interest paid with additional debentures		$ 8,733,068		$ 9,828,508
Senior Secured Debenture due 2021 | Secured Debt
Debt Instrument [Line Items]
Principal amount	$ 10,723,000
Note Payable - GF Comstock 2 LP | Secured Debt
Debt Instrument [Line Items]
Interest rate		11.00%
Equity interest in subsidiaries pledged as collateral (as a percent)	100.00%
Discount on issuance of debt	$ 568,000
Debt issuance costs	528,000
Early repayment, make whole payment	$ 688,000
Remaining balance of make whole obligation		$ 418,765
Initial periodic payment period	2 years
Interest paid with additional debentures		7,853,076		$ 8,872,663
Loan Commitment Agreement Due 2021 | Line of Credit
Debt Instrument [Line Items]
Interest rate			11.00%
Maximum borrowing capacity			$ 10,000,000
Long-term line of credit borrowing outstanding		0
Unused borrowing capacity		$ 9,500,000

Long-Term Reclamation Liabili_3

Long-Term Reclamation Liability - Reconciliation of Aggregate Retirement Liability (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Mine Reclamation and Closing Liability [Roll Forward]
Long-term reclamation liability — beginning of period	$ 7,441,091	$ 7,417,680
Additional obligations incurred	0	0
Accretion of reclamation liability	5,710	23,411
Long-term reclamation liability — end of period	$ 7,446,801	$ 7,441,091

Leases - Narrative (Details)

Leases - Narrative (Details)	3 Months Ended
	Mar. 31, 2019USD ($)$ / mo
Leases [Abstract]
Monthly rent expense (in usd per month)	750
Automatic annual increase in monthly rent expense (in usd per month)	25
Incremental borrowing rate	11.00%
Operating lease expense | $	$ 2,250
Remaining lease term	9 years 6 months

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information Related to Operating Lease (Details)	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 2,250
Right-of-use assets obtained in exchange for operating lease obligations	$ 949

Leases - Lease Balances Recorde

Leases - Lease Balances Recorded in Balance Sheet (Details)	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use asset	$ 57,207
Operating lease liability - current	6,750
Operating lease liability - long-term	50,102
Total operating lease liabilities	$ 56,852

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details)	Mar. 31, 2019USD ($)
Operating Lease Liabilities, Payments Due [Abstract]
Remainder of 2019	$ 6,750
2020	9,050
2021	9,350
2022	9,650
2023	9,950
Thereafter	54,550
Total operating lease payments	99,300
Less: Imputed interest	42,448
Present Value of lease liabilities	$ 56,852

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Jul. 12, 2018
Loss Contingencies [Line Items]
Percentage of royalty obligations, majority are less than	3.00%
Threatened Litigation
Loss Contingencies [Line Items]
Estimate of potential loss from litigation		$ 510
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations	0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations	5.00%

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) - USD ($)	1 Months Ended			3 Months Ended		12 Months Ended	16 Months Ended
	Nov. 30, 2018	Jan. 31, 2018	Jun. 30, 2016	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Jul. 31, 2018	Feb. 28, 2019	Feb. 26, 2019	Aug. 31, 2018	Apr. 30, 2017
Class of Stock [Line Items]
Proceeds from the issuance of common stock				$ 813,561	$ 1,185,452
Issuance of common stock				813,561	1,185,452
Pelen LLC
Class of Stock [Line Items]
Membership interest subsequent to sale of shares		25.00%
Leviston
Class of Stock [Line Items]
Issuance of common stock (in shares)						877,233
Issuance of common stock						$ 200,000
Member of Pelen, LLC | Restricted Stock
Class of Stock [Line Items]
Common stock, shares issued (in shares)	1,758,181	1,475,410
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%
Shelf Offering
Class of Stock [Line Items]
Aggregate offering price, up to								$ 50,000,000	$ 50,000,000
ATM Agreement
Class of Stock [Line Items]
Proceeds from the issuance of common stock				$ 728,468	$ 1,132,884
Issuance of common stock (in shares)				5,452,000	4,679,904
ATM Agreement | Leviston
Class of Stock [Line Items]
Aggregate offering price, up to										$ 2,250,000
Proceeds from the issuance of common stock				$ 1,700,000			$ 5,300,000
ATM Agreement | Leviston Resources LLC
Class of Stock [Line Items]
Aggregate offering price, up to											$ 7,250,000
ATM Agreement | International Assets Advisory LLC
Class of Stock [Line Items]
Aggregate offering price, up to			$ 5,000,000
Commission percentage paid			2.50%

Stockholders' Equity - Reconcil

Stockholders' Equity - Reconciliation of Transactions Under ATM Agreement (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Class of Stock [Line Items]
Net proceeds	$ 813,561	$ 1,185,452
ATM Agreement
Class of Stock [Line Items]
Issuance of common stock (in shares)	5,452,000	4,679,904
Gross proceeds	$ 813,561	$ 1,385,452
Fees	85,093	252,568
Net proceeds	$ 728,468	$ 1,132,884
Average price per share (in dollars per share)	$ 0.15	$ 0.30

Net Loss Per Common Share - Rec

Net Loss Per Common Share - Reconciliation of Net Loss Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Numerator:
Net loss	$ (1,835,065)	$ (2,484,903)
Denominator:
Basic and diluted weighted average shares outstanding (in shares)	79,080,429	49,863,424
Net loss per common share:
Basic and Diluted (in dollars per share)	$ (0.02)	$ (0.05)

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Liabilities:
Accrued make-whole for Pelen LLC	$ 0	$ 135,162
Total Liabilities	0	135,162
Quoted Prices in Active Markets (Level 1)
Liabilities:
Accrued make-whole for Pelen LLC	0	0
Total Liabilities	0	0
Significant Other Observable Inputs (Level 2)
Liabilities:
Accrued make-whole for Pelen LLC	0	135,162
Total Liabilities	0	135,162
Significant Unobservable Inputs (Level 3)
Liabilities:
Accrued make-whole for Pelen LLC	0	0
Total Liabilities	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Closing stock price	$ 0.21	$ 0.13
Long-term debt at fair value	$ 8	$ 8.9

Segment Reporting - Schedule of

Segment Reporting - Schedule of Reportable Operating Segments (Details)	3 Months Ended
	Mar. 31, 2019USD ($)segment	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment	2
Segment Reporting Information [Line Items]
Revenue	$ 37,598	$ 22,850
Costs and Expenses	(1,606,455)	(1,910,452)
LOSS FROM OPERATIONS	(1,568,857)	(1,887,602)
Other income (expense), net	(266,208)	(597,301)
Net loss	(1,835,065)	(2,484,903)
Capital Expenditures	365,000	0
Depreciation, Amortization, and Depletion	586,921	826,928
Assets	28,155,107		$ 28,611,725
Mining
Segment Reporting Information [Line Items]
Revenue	0	0
Costs and Expenses	(1,596,031)	(1,903,361)
LOSS FROM OPERATIONS	(1,596,031)	(1,903,361)
Capital Expenditures	0	0
Depreciation, Amortization, and Depletion	583,507	824,463
Assets	20,346,142		21,166,231
Real estate
Segment Reporting Information [Line Items]
Revenue	37,598	22,850
Costs and Expenses	(10,424)	(7,091)
LOSS FROM OPERATIONS	27,174	15,759
Capital Expenditures	365,000	0
Depreciation, Amortization, and Depletion	3,414	$ 2,465
Assets	$ 7,808,965		$ 7,445,494

Acquisition Agreements (Details

Acquisition Agreements (Details)	Jul. 29, 2019USD ($)	Jun. 24, 2019USD ($)	Nov. 30, 2018USD ($)shares	Aug. 31, 2018USD ($)	Jan. 31, 2018USD ($)shares	Mar. 31, 2019USD ($)	Dec. 31, 2017USD ($)	Jun. 18, 2019USD ($)	Mar. 19, 2019a	Feb. 25, 2019	Dec. 31, 2018USD ($)
Business Acquisition [Line Items]
Make-whole liability						$ 0					$ 135,162
Comstock Industrial LLC, General Partner
Business Acquisition [Line Items]
Right to receive carried interest percentage of general partner from sale of property										3.00%
Downtown Silver Springs, LLC Equity Purchase Agreement
Business Acquisition [Line Items]
Percentage of voting interests acquired									100.00%
Option to purchase land			$ 3,200,000
Interest rate on option to purchase land			4.00%
Deposits for options to purchase land						1,800,000
Payments to purchase land						2,100,000
Payments for deposits on real estate acquisitions						1,600,000
Required payments to sellers of membership interests						500,000
Payments to membership interest holders of DTSS						$ 400,000
Downtown Silver Springs, LLC Equity Purchase Agreement | Land
Business Acquisition [Line Items]
Acres of land, water and sewer rights | a									160
Pelen LLC
Business Acquisition [Line Items]
Membership interest subsequent to sale of shares					25.00%
Member of Pelen, LLC
Business Acquisition [Line Items]
Make-whole liability											$ 100,000
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
Subsequent Event | Comstock Industrial LLC, General Partner
Business Acquisition [Line Items]
Right to receive carried interest percentage of general partner from sale of property								3.00%
Subsequent Event | Downtown Silver Springs, LLC Equity Purchase Agreement
Business Acquisition [Line Items]
Deposits for options to purchase land	$ 300,000	$ 400,000
Remaining balance of deposits for options to purchase land, excluding interest	$ 1,000,000
Purchase agreement amount to resell options								$ 2,500,000
Chief Executive Officer
Business Acquisition [Line Items]
Advances to purchase affiliate							$ 25,000
Affiliated Entity
Business Acquisition [Line Items]
Payments received from affiliate				$ 25,000

Agreements with Tonogold (Detai

Agreements with Tonogold (Details)

Jun. 07, 2019USD ($)

May 22, 2019USD ($)

May 03, 2019USD ($)

Apr. 09, 2019USD ($)

Jan. 24, 2019USD ($)$ / T

Apr. 03, 2018USD ($)

Oct. 03, 2017USD ($)

Mar. 31, 2019USD ($)

Mar. 31, 2018USD ($)

Apr. 03, 2021

Apr. 30, 2019USD ($)payment

Dec. 31, 2018USD ($)

Schedule of Equity Method Investments [Line Items]

Net smelter return percentage on properties

3.00%

Proceeds non-refundable deposits

$ 1,950,000

$ 0

Purchase of membership interests

0

Value of preferred stock issued

0

$ 0

Expense reimbursements

$ 200,000

$ 200,000

Tonogold Agreement

Schedule of Equity Method Investments [Line Items]

Proceeds from sale of wholly-owned subsidiary

$ 15,000,000

Tonogold Agreement, Alternate Arrangement | Remainder of Purchase Price Payment, Option One

Schedule of Equity Method Investments [Line Items]

Proceeds from sale of wholly-owned subsidiary

$ 11,500,000

Lucerne Property | Tonogold Agreement

Schedule of Equity Method Investments [Line Items]

Net smelter return percentage on properties

1.50%

Storey County, Nevada | Tonogold Agreement

Schedule of Equity Method Investments [Line Items]

Net smelter return percentage on properties

3.00%

Term of mineral lease

10 years

Annual costs incurred to explore, develop and mine properties

$ 100,000

Exploration and development work commitments

$ 200,000

Net smelter return royalty percentage, after year one

1.50%

Renewal term of mineral lease

10 years

American Flat Property | Tonogold Option Agreement | Phase 1

Schedule of Equity Method Investments [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

American Flat Property | Tonogold Option Agreement | Phase 2

Schedule of Equity Method Investments [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.

Schedule of Equity Method Investments [Line Items]

Payments made to the company

$ 2,000,000

Tonogold Resources, Inc. | Tonogold Agreement, Alternate Arrangement

Schedule of Equity Method Investments [Line Items]

Proceeds from purchase agreements in form of convertible debt

$ 3,500,000

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]

Future spending commitments

$ 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%

Subsequent Event

Schedule of Equity Method Investments [Line Items]

Expense reimbursements

$ 200,000

Subsequent Event | Tonogold Agreement

Schedule of Equity Method Investments [Line Items]

Remaining proceeds to be received

$ 9,150,000

Proceeds non-refundable deposits

$ 2,400,000

$ 2,400,000

Subsequent Event | Tonogold Agreement, Amendment Agreement

Schedule of Equity Method Investments [Line Items]

Number of additional payments to be received (in payments) | payment

3

Receivable for non-refundable deposits

$ 1,000,000

Subsequent Event | Tonogold Resources, Inc. | Tonogold Agreement, Second Amendment

Schedule of Equity Method Investments [Line Items]

Value of preferred stock issued

$ 400,000

Subsequent Event | Tonogold Resources, Inc. | Lucerne Property

Schedule of Equity Method Investments [Line Items]

Reversal of cash payments required to be paid

$ 700,000