Comstock (LODE) 10-Q 4 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 25, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 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	Q3
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		126,970,215

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 276,649	$ 488,657
Assets held for sale, Net (Note 2)	6,902,600	5,363,403
Prepaid expenses and other current assets (Note 3)	5,232,119	2,712,202
Total current assets	12,411,368	8,564,262
MINERAL RIGHTS AND PROPERTIES, Net	5,690,885	7,205,081
PROPERTIES, PLANT AND EQUIPMENT, Net (Note 4)	8,197,249	9,742,120
RECLAMATION BOND DEPOSIT	2,680,347	2,622,544
RETIREMENT OBLIGATION ASSET (Note 5)	152,456	203,274
INVESTMENT IN PREFERRED SHARES (Note 16)	5,650,000	0
OTHER ASSETS	625,149	274,444
TOTAL ASSETS	35,407,454	28,611,725
CURRENT LIABILITIES:
Accounts payable	806,215	405,146
Accrued expenses and other liabilities (Note 6)	1,274,839	1,674,733
Deferred liabilities (Note 16)	9,915,596	0
Long-term debt– current portion (Note 7)	323,415	309,843
Total current liabilities	12,320,065	2,389,722
LONG-TERM LIABILITIES:
Long-term debt (Note 7)	6,618,823	8,857,870
Long-term reclamation liability (Note 8)	7,048,203	7,441,091
Other liabilities	531,416	538,140
Total long-term liabilities	14,198,442	16,837,101
Total liabilities	26,518,507	19,226,823
COMMITMENTS AND CONTINGENCIES (Note 10)
STOCKHOLDERS’ EQUITY:
Preferred Stock, $.000666 par value, 50,000,000 shares authorized; no shares issued and/or outstanding at September 30, 2019, and December 31, 2018	0	0
Common stock, $.000666 par value, 790,000,000 shares authorized, 116,230,203 and 75,338,273 shares issued and outstanding at September 30, 2019, and December 31, 2018, respectively	77,409	50,175
Additional paid-in capital	244,422,620	241,419,897
Accumulated deficit	(235,611,082)	(232,085,170)
Total stockholders’ equity	8,888,947	9,384,902
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 35,407,454	$ 28,611,725

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 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
Preferred Stock, shares outstanding (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)	116,230,203	75,338,273
Common stock, shares outstanding (in shares)	116,230,203	75,338,273

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
REVENUES
Total revenues	$ 48,350	$ 32,281	$ 130,132	$ 83,946
COSTS AND EXPENSES
Mine claims and costs	(324,027)	(291,602)	(36,172)	(20,346)
Environmental and reclamation	30,590	88,612	(278,784)	208,866
General and administrative	697,793	801,157	2,322,428	2,355,320
Total costs and expenses	840,733	1,570,111	3,944,750	5,448,404
LOSS FROM OPERATIONS	(792,383)	(1,537,830)	(3,814,618)	(5,364,458)
OTHER INCOME (EXPENSE)
Interest expense	(179,588)	(340,548)	(822,632)	(1,054,775)
Other income (expense)	1,358,868	(166,732)	1,111,338	(526,113)
Total other income (expense), net	1,179,280	(507,280)	288,706	(1,580,888)
INCOME (LOSS) BEFORE INCOME TAXES	386,897	(2,045,110)	(3,525,912)	(6,945,346)
INCOME TAXES	0	0	0	0
NET INCOME (LOSS)	$ 386,897	$ (2,045,110)	$ (3,525,912)	$ (6,945,346)
Net income (loss) per common share – basic and diluted (in dollars per share)	$ 0	$ (0.03)	$ (0.04)	$ (0.13)
Weighted average common shares outstanding — basic and diluted	100,062,905	58,531,058	87,482,183	54,755,753
Mining
REVENUES
Total revenues	$ 0	$ 0	$ 0	$ 0
COSTS AND EXPENSES
Costs of goods and services sold	318,537	717,155	1,329,322	2,174,618
Real Estate
REVENUES
Total revenues	48,350	32,281	130,132	83,946
COSTS AND EXPENSES
Costs of goods and services sold	8,651	12,887	31,362	29,858
Exploration and mine development
COSTS AND EXPENSES
Costs of goods and services sold	$ 109,189	$ 241,902	$ 576,594	$ 700,088

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning balance (in shares) at Dec. 31, 2017			47,236,103
Common stock 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			$ 983	(983)
Net income (loss)	(2,484,903)				(2,484,903)
Common stock ending balance (in shares) at Mar. 31, 2018			53,391,428
Common stock ending balance at Mar. 31, 2018	10,513,080		$ 35,559	235,566,841	(225,089,320)
Beginning balance (in shares) at Dec. 31, 2017			47,236,103
Common stock beginning balance at Dec. 31, 2017	11,865,099		$ 31,459	234,438,057	(222,604,417)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(6,945,346)
Common stock ending balance (in shares) at Sep. 30, 2018			70,852,819
Common stock ending balance at Sep. 30, 2018	11,101,420		$ 47,188	240,603,994	(229,549,762)
Beginning balance (in shares) at Mar. 31, 2018			53,391,428
Common stock beginning balance at Mar. 31, 2018	10,513,080		$ 35,559	235,566,841	(225,089,320)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)			2,365,000
Issuance of common stock	610,408		$ 1,575	608,833
Common stock issuance costs	(275)			(275)
Issuance of share options with Tonogold at fair value	2,000,000			2,000,000
Net income (loss)	(2,415,332)				(2,415,332)
Common stock ending balance (in shares) at Jun. 30, 2018			55,756,428
Common stock ending balance at Jun. 30, 2018	10,707,881		$ 37,134	238,175,399	(227,504,652)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)			12,060,273
Issuance of common stock	1,987,580		$ 8,032	1,979,548
Common stock issuance costs (in shares)			261,628
Common stock issuance costs	(31,432)		$ 174	(31,606)
Payment for mineral rights (in shares)			2,774,490
Payment for mineral rights	482,501		$ 1,848	480,653
Net income (loss)	(2,045,110)				(2,045,110)
Common stock ending balance (in shares) at Sep. 30, 2018			70,852,819
Common stock ending balance at Sep. 30, 2018	$ 11,101,420		$ 47,188	240,603,994	(229,549,762)
Preferred stock beginning balance (in shares) at Dec. 31, 2018	0
Beginning balance (in shares) at Dec. 31, 2018	75,338,273		75,338,273
Common stock beginning 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 income (loss)	(1,835,065)				(1,835,065)
Preferred stock ending balance (in shares) at Mar. 31, 2019		0
Preferred stock ending balance at Mar. 31, 2019		$ 0
Common stock ending balance (in shares) at Mar. 31, 2019			80,790,273
Common stock ending balance at Mar. 31, 2019	$ 8,278,305		$ 53,806	242,144,734	(233,920,235)
Preferred stock beginning balance (in shares) at Dec. 31, 2018	0
Beginning balance (in shares) at Dec. 31, 2018	75,338,273		75,338,273
Common stock beginning balance at Dec. 31, 2018	$ 9,384,902		$ 50,175	241,419,897	(232,085,170)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ (3,525,912)
Preferred stock ending balance (in shares) at Sep. 30, 2019	0	0
Preferred stock ending balance at Sep. 30, 2019		$ 0
Common stock ending balance (in shares) at Sep. 30, 2019	116,230,203		116,230,203
Common stock ending balance at Sep. 30, 2019	$ 8,888,947		$ 77,409	244,422,620	(235,611,082)
Preferred stock beginning balance (in shares) at Mar. 31, 2019		0
Preferred stock beginning balance at Mar. 31, 2019		$ 0
Beginning balance (in shares) at Mar. 31, 2019			80,790,273
Common stock beginning balance at Mar. 31, 2019	8,278,305		$ 53,806	242,144,734	(233,920,235)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)			3,643,949
Issuance of common stock	675,468		$ 2,427	673,041
Common stock issuance costs (in shares)			1,065,778
Common stock issuance costs	(125,595)		$ 710	(126,305)
Issuance of convertible preferred stock (in shares)		1,274
Issuance of convertible preferred stock	1,515,000	$ 1		1,514,999
Net income (loss)	(2,077,744)				(2,077,744)
Preferred stock ending balance (in shares) at Jun. 30, 2019		1,274
Preferred stock ending balance at Jun. 30, 2019		$ 1
Common stock ending balance (in shares) at Jun. 30, 2019			85,500,000
Common stock ending balance at Jun. 30, 2019	8,265,434		$ 56,943	244,206,469	(235,997,979)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)			22,498,856
Issuance of common stock	2,778,838		$ 14,984	2,763,854
Common stock issuance costs	(60,772)			(60,772)
Preferred stock converted to common (in shares)		(1,274)
Preferred stock converted to common	(1,515,000)	$ (1)		(1,514,999)
Payment for mineral rights (in shares)			3,731,347
Payment for mineral rights	482,500		$ 2,485	480,015
Investment in Mercury Clean Up LLC (in shares)			4,500,000
Investment in Mercury Clean Up LLC	751,050		$ 2,997	748,053
Termination of share option with Tonogold	(2,200,000)			(2,200,000)
Net income (loss)	$ 386,897				386,897
Preferred stock ending balance (in shares) at Sep. 30, 2019	0	0
Preferred stock ending balance at Sep. 30, 2019		$ 0
Common stock ending balance (in shares) at Sep. 30, 2019	116,230,203		116,230,203
Common stock ending balance at Sep. 30, 2019	$ 8,888,947		$ 77,409	$ 244,422,620	$ (235,611,082)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
OPERATING ACTIVITIES:
Net loss	$ 386,897	$ (1,835,065)	$ (2,045,110)	$ (2,484,903)	$ (3,525,912)	$ (6,945,346)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization, and depletion	399,375		1,635,937		1,573,236	2,468,817
(Reduction) accretion of reclamation liability					(392,888)	17,233
Gain on sale of properties, plant, and equipment					(3,125)	(26,000)
Amortization of debt discounts and issuance costs					174,254	282,708
Net loss on early retirement of long-term debt					284,647	164,751
Payment-in-kind interest expense					470,246	437,852
Cancellation of Tonogold share option					(2,200,000)	0
Mark to market Tonogold preferred shares	332,263				332,263	0	$ 0
Preferred shares issuance expense					432,000	0
Changes in operating assets and liabilities:
Prepaid expenses and other assets					(72,515)	(775,311)
Accounts payable					401,069	24,633
Accrued expenses and other liabilities					(173,127)	484,443
NET CASH USED IN OPERATING ACTIVITIES					(2,282,511)	(3,497,220)
INVESTING ACTIVITIES:
Proceeds from principal payment on note receivable					396	376
Proceeds from sale of mineral rights and properties, plant, and equipment					3,125	26,000
Proceeds from deposits on Membership Interest Purchase Agreement					3,925,000	0
Purchase of mineral rights and properties, plant and equipment					(1,635,000)	(1,055,631)
Change in reclamation bond deposit					(57,803)	0
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES					1,660,718	(1,029,255)
FINANCING ACTIVITIES:
Principal payments on long-term debt					(3,154,622)	(2,000,631)
Proceeds from the issuance of share option with Tonogold					0	2,000,000
Proceeds from the issuance of common stock					3,835,867	3,783,442
Common stock issuance costs					(271,460)	(84,276)
NET CASH PROVIDED BY FINANCING ACTIVITIES					409,785	3,698,535
DECREASE IN CASH AND CASH EQUIVALENTS					(212,008)	(827,940)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		$ 488,657		$ 2,066,718	488,657	2,066,718	2,066,718
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 276,649		$ 1,238,778		276,649	1,238,778	$ 488,657
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest					66,854	99,092
Supplemental disclosure of non-cash operating, investing and financing activities:
Receipt of preferred shares of Tonogold					5,650,000	0
Advance payment received on Membership Interest Purchase Agreement (Note 16)					5,982,263	0
Issuance of common stock for mineral lease					482,500	0
Issuance of common stock to pay for common stock issuance costs					0	245,000
Pelen LLC
Adjustments to reconcile net loss to net cash used in operating activities:
Change in make-whole liability with Pelen, LLC					46,591	369,000
Sierra Springs, LLC
INVESTING ACTIVITIES:
Payments to acquire investments					(225,000)	0
Member of Pelen, LLC
Supplemental disclosure of non-cash operating, investing and financing activities:
Issuance of common stock (in advance) to purchase Pelen membership interest					0	585,000
Corporate Joint Venture
Adjustments to reconcile net loss to net cash used in operating activities:
Change in make-whole liability with Pelen, LLC					370,750	0
INVESTING ACTIVITIES:
Payments to acquire investments					(350,000)	$ 0
Supplemental disclosure of non-cash operating, investing and financing activities:
Issuance of common stock (in advance) to purchase Pelen membership interest					$ 751,050

Interim Financial Statements

Interim Financial Statements	9 Months Ended
	Sep. 30, 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 are included. Operating results for the three and nine month periods ended September 30, 2019 , may not be indicative of the results expected for the year ended 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 $235.6 million at September 30, 2019 . For the nine month period ended September 30, 2019 , the Company incurred a net loss of $3.5 million and used $2.3 million of cash in operations. As of September 30, 2019 , the Company had cash and cash equivalents of $0.3 million , current assets of $12.4 million and current liabilities of $12.3 million , resulting in current working capital of approximately $0.1 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. On October 1, 2019, and as amended and restated on October 9, 2019, the Company entered into a new equity purchase agreement (the “Leviston Equity Agreement”) with Leviston Resources LLC (“Leviston”) and filed a prospectus supplement to offer and sell shares of common stock at an aggregate offering price of up to $1.25 million , from time to time, to Leviston. On February 18, 2019, the Company filed a new shelf registration statement on Form S-3 (the “S-3 Shelf”), for the purchase of up to $50.0 million of the Company’s securities, from time to time. In February 2019, the Company 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 September 20, 2019, the Company filed a prospectus that terminated any remaining sales pursuant to the 2019 Equity Agreement. On September 26, 2019, the Company entered into new agreements, with Sierra Springs Enterprises Inc., a qualified opportunity zone business, to sell the industrial land and senior water rights in Silver Springs, NV, (the “98 acres”) for $6.5 million and to sell its rights in the membership interests in Downtown Silver Springs, LLC (“DTSS”) for $3.6 million . The agreements require the transactions to close before December 15, 2019. On September 15, 2019, and effective September 25, 2019, the Company terminated previous agreements with a different third party to sell the 98 acres and to sell DTSS. On September 20, 2019, the Company and Tonogold Resources Inc. ("Tonogold") agreed to extend the closing date on the sale of the membership interests in Comstock Mining LLC through the Membership Purchase Agreement (the "Tonogold Agreement") to October 15, 2019. Through September 30, 2019 the Company received $3.925 million in non-refundable deposits relating to the Tonogold Agreement and used approximately $2.8 million of these proceeds to reduce its 11% Senior Secured Debenture (the "Debenture") down to approximately $6.4 million . Between May 2019 and August 2019, the Company has also received $4.75 million in in non-refundable Tonogold Convertible Preferred Stock (“CPS”), and recorded the investment at its indicated fair market value of $5.65 million . The CPS is convertible in May 2020, at the lowest of Tonogold’s (1) 20-day volume-weighted closing price prior to conversion, (2) most recent private placement or (3) public offering price. Tonogold must pay $3.625 million in cash in October 2019, and $3.95 million in cash between January and June, 2020, for the purchase of the entity that owns the Lucerne mine properties. On October 14, 2019, the Company and Tonogold amended the Tonogold Agreement and Tonogold elected to extend the closing date to October 31, 2019, upon payment of an additional non-refundable cash deposit of $0.3 million , and an extension fee of $0.25 million in CPS, which have been received. Tonogold may elect to further extend the closing date to November 10, 2019, by paying an additional non-refundable cash deposit of $1.0 million on or before October 31, 2019, and an extension fee of $0.5 million in CPS. During 2017 and 2018, the Company received $2.2 million in total cash payments relating to an option agreement (the “Option Agreement”) with Tonogold. This agreement, signed in October 2017, was terminated effective September 18, 2019, and the associated option payments of $2.2 million were recorded as income in the three month period ended September 30, 2019. On June 21, 2019, as amended July 3, 2019, the Company entered into a Mercury Remediation Pilot, Investment and Joint Venture Agreement (the “MCU Agreement”) with Mercury Clean Up LLC (“MCU”). Pursuant to the MCU Agreement, the Company committed $2.0 million of capital contributions to MCU. The Company's investment, payable in cash and stock, entitles it to an initial 15% of the fully-diluted equity ownership of MCU and 50% of the equity of a future joint venture formed with MCU (the “Joint Venture”). The Company has paid a total of 4,500,000 in restricted common shares and $500,000 in cash to MCU as of October 1, 2019. The contract requires additional payments of $300,000 by October 31, 2019 and $350,000 payable no later than November 30, 2019. The 4.5 million shares of restricted common shares were valued at $751,050 on July 18, 2019, and the Company recorded a make-whole liability of $370,750 at September 30, 2019, for the difference in fair value and the $850,000 committed to MCU for the value of this investment. Pursuant to the MCU Agreement, the Company has the rights to coordinate an additional $3.0 million in financing for the Joint Venture and MCU would contribute certain other assets, entitling the Company to acquire an additional 10% of the fully-diluted equity ownership of MCU. On June 28, 2019, the Company entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with Temple Tower Group LLC (“Temple") providing for the issuance and sale to Temple of shares of the Preferred Shares for gross proceeds to the Company of $1.1 million , that was received on July 1, 2019. The Preferred Shares are convertible into the Company's common stock from time to time, at Temple’s option, subject to certain restrictions and at a 10% discount to the lowest volume weighted average price over the prior seven days. For the three-month period ended September 30, 2019, Temple converted all of the Preferred Shares for 11,202,206 common shares at average share price of $0.114 cents. 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 income or loss for the three and nine month periods ended September 30, 2019 , and 2018 was our net income or 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 full valuation allowances at September 30, 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. Variable Interest Entity During 2018, Comstock’s board approved the Company to enter into an investment in certain opportunity zone funds in northern Nevada. During 2019, Comstock invested $0.25 million into a qualified opportunity zone fund named Sierra Springs Opportunity Fund Inc. (“SSOF”) and a qualified opportunity zone business named Sierra Springs Enterprises Inc. (“SSE” solely owned by SSOF). It is anticipated that the Company could own approximately 9.5% of SSOF upon issuance of all 75 million authorized shares to investors. SSOF currently has $1.25 million in deposits from investors, including Comstock. On September 26, 2019 the Company entered into agreements with SSE to sell industrial land and senior water rights in Silver Springs, NV, (the “98 acres”) for $6.5 million and to sell its rights in the membership interests in Downtown Silver Springs, LLC (“DTSS”) for $3.6 million . The Company’s chief executive officer is expected to be the president and a director of SSOF and an executive of SSE. In conjunction with its investment in SSOF, the Company evaluated whether consolidation is required according to ASC 810, Consolidation. As SSOF is a legal entity, does not meet any scope exceptions, the Company has both operational and equity risk related to SSOF, and SSOF currently has insufficient equity at risk, the Company concluded SSOF is a variable interest entity (“VIE”). However, the Company has concluded it does not meet the power threshold even though the Company’s CEO is an executive of SSOF as no one individual has unilateral control over significant decisions of SSOF and consent is required from other current investors. Comstock’s $0.25 million investment in SSOF is recorded in the condensed consolidated balance sheets at September 30, 2019 in Other assets. Comstock’s maximum exposure to loss as a result of its involvement with SSE at September 30, 2019 is limited to its current investment. 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	9 Months Ended
	Sep. 30, 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 also committed to a plan to sell certain mining properties. As of September 30, 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 described in Note 7. Assets held for sale include: September 30, 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 Mine (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	9 Months Ended
	Sep. 30, 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: September 30, 2019 December 31, 2018 Land and property deposits (Note 15) $ 3,250,000 $ 1,800,000 Mercury Clean Up Investment 1,101,050 — Reimbursements due from Tonogold 451,566 82,951 Surety bond and insurance 180,766 475,861 Other 248,737 353,390 Total prepaid expenses and other current assets $ 5,232,119 $ 2,712,202

Properties, Plant and Equipment

Properties, Plant and Equipment	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Properties, Plant and Equipment	Properties, Plant and Equipment Properties, plant and equipment consisted of the following: September 30, 2019 December 31, 2018 Land and building $ 9,140,805 $ 9,169,605 Vehicle and equipment 2,308,773 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 33,147,806 33,301,642 Less accumulated depreciation (24,950,557 ) (23,559,522 ) Total properties, plant and equipment $ 8,197,249 $ 9,742,120 During the three and nine month periods ended September 30, 2019 , the Company recognized depreciation expense of $0.4 million and $1.1 million , respectively. During the three and nine month periods ended September 30, 2018 , the Company recognized depreciation expense of $0.7 million and $2.3 million , respectively.

Retirement Obligation Asset

Retirement Obligation Asset	9 Months Ended
	Sep. 30, 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: Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Retirement obligation asset — beginning of period $ 203,274 $ 282,745 Additional obligations incurred — — Amortization of retirement obligation asset (50,818 ) (79,471 ) Retirement obligation asset — end of period $ 152,456 $ 203,274 Long-Term Reclamation Liability Following is a reconciliation of the aggregate reclamation liability associated with our reclamation plan for our mining projects: Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Long-term reclamation liability — beginning of period $ 7,441,091 $ 7,417,680 Additional obligations incurred — — Reduction of obligation (410,018 ) — Accretion of reclamation liability 17,130 23,411 Long-term reclamation liability — end of period $ 7,048,203 $ 7,441,091 Reclamation Liability Reduction by NDEP On April 30, 2019, the Company was notified by the Nevada Division of Environmental Protection ("NDEP") that the Company's successful reclamation of parts of the Lucerne mine area had reduced the Lucerne project reclamation cost estimate with an updated reclamation bond requirement of $6.8 million . Our total reclamation liability also includes cost estimates for our Dayton project and enhanced reclamation obligations in Storey County.

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accrued Expenses and Other Liabilities	Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following: September 30, 2019 December 31, 2018 Accrued make-whole for Mercury Clean Up LLC (Note 15) $ 370,750 $ — Accrued make-whole for Pelen LLC (Note 15) 181,754 135,162 Accrued liability for purchase of DTSS (Note 15) — 185,000 Accrued payroll costs 173,191 140,915 Accrued interest expense 171,444 481,946 Accrued Board of Directors fees 79,000 20,000 Accrued Northern Comstock Joint Venture 67,708 180,833 Accrued insurance liabilities 34,168 341,680 Accrued personal property tax — 74,434 Other accrued expenses 196,824 114,763 Total accrued expenses and other liabilities $ 1,274,839 $ 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	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following: Note Description September 30, 2019 December 31, 2018 Senior Secured Debenture (GF Comstock 2) - 11% interest, due 2021. $ 6,419,112 $ 8,872,663 Note Payable (Caterpillar Financial Services) - 5.75% interest. 725,021 955,845 Total debt 7,144,133 9,828,508 Less: long-term debt discounts and issuance costs (201,895 ) (660,795 ) Total debt, net of discounts and issuance costs 6,942,238 9,167,713 Less: current maturities (323,415 ) (309,843 ) Long-term debt, net of discounts and issuance costs $ 6,618,823 $ 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 September 30, 2019 , the remaining balance on the Make Whole obligation was $332,301 . 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. A director of the Company is a manager and member of the general partner of GF Capital 2 LP. 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	9 Months Ended
	Sep. 30, 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: Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Retirement obligation asset — beginning of period $ 203,274 $ 282,745 Additional obligations incurred — — Amortization of retirement obligation asset (50,818 ) (79,471 ) Retirement obligation asset — end of period $ 152,456 $ 203,274 Long-Term Reclamation Liability Following is a reconciliation of the aggregate reclamation liability associated with our reclamation plan for our mining projects: Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Long-term reclamation liability — beginning of period $ 7,441,091 $ 7,417,680 Additional obligations incurred — — Reduction of obligation (410,018 ) — Accretion of reclamation liability 17,130 23,411 Long-term reclamation liability — end of period $ 7,048,203 $ 7,441,091 Reclamation Liability Reduction by NDEP On April 30, 2019, the Company was notified by the Nevada Division of Environmental Protection ("NDEP") that the Company's successful reclamation of parts of the Lucerne mine area had reduced the Lucerne project reclamation cost estimate with an updated reclamation bond requirement of $6.8 million . Our total reclamation liability also includes cost estimates for our Dayton project and enhanced reclamation obligations in Storey County.

Leases

Leases	9 Months Ended
	Sep. 30, 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 runs from 2018 until 2028. The monthly rent is $750 with automatic annual increases of $25 per month every November, beginning in 2020. The operating lease is sub-leased to Crown Point Management LLC, the operators of the Gold Hill Hotel, and not separately valued within the Gold Hill Hotel lease. For the three and nine month period ended September 30, 2019 , the fixed operating lease expense was $2,250 and $6,750 , respectively with a remaining term of 9.1 years. Supplemental cash flow information related to the Company's operating lease for the nine months ended September 30, 2019 , are as follows: Cash paid for amounts included in the measurement of lease liabilities $ 6,750 Right-of-use assets obtained in exchange for operating lease obligations $ 2,909 The Company has the following lease balances recorded in the condensed consolidated balance sheet as follows: Lease Assets and Liabilities Classification September 30, 2019 Operating lease right-of-use asset Other assets $ 48,536 Operating lease liability - current Accrued expenses and other liabilities $ 9,000 Operating lease liability - long-term Other liabilities 39,845 Total operating lease liabilities $ 48,845 Maturities of lease liabilities by fiscal year for the Company's operating leases are as follows: Remainder of 2019 $ 2,250 2020 9,050 2021 9,350 2022 9,650 2023 9,950 Thereafter 52,300 Total operating lease payments 92,550 Less: Imputed interest 43,705 Present value of lease liabilities $ 48,845

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 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 for protecting 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 continue making expenditures to comply with such laws and regulations, but cannot fully predict 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 in Lyon County, Nevada (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 in 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, Nevada. 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. Oral arguments before a three-judge panel 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 or any other statutes. 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 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 and allowed the CRA the time 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 also 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 due process claim. On July 11, 2019, the Court issued and filed a formal judgment in favor of Lyon County and Comstock Mining. The Company and Lyon County have filed a motion to recover attorney's fees and costs from the CRA. On August 14, 2019, the CRA filed a Notice of Appeal. 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, 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. On July 3, 2019, the Company answered the amended claim by Precious Royalty and filed a counter-claim that, among other things, requests reimbursement of legal fees and related interest. On July 26, 2019, Precious filed an answer to the counter-claim. Discovery has commenced and a four-day trial has been set for July 20, 2020. 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	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Convertible Preferred Stock On June 28, 2019 , the Company entered into the Securities Purchase Agreement with Temple Tower Group LLC ("Temple") providing for the issuance and sale to Temple of 1,274 Preferred Shares with a stated value of $1,000 per share, for net proceeds to the Company of $1.1 million with 191 of the Preferred Shares representing due diligence fees. The net proceeds of $1.1 million in cash were received on July 1, 2019 . The total of 1,274 Preferred Shares issued on June 28, 2019 had a stated value of $1.3 million and a fair value of $1.5 million based on a third-party valuation study. The Company recorded the difference between the proceeds of $1.1 million and the fair value of $1.5 million as a cost of issuing the Preferred Shares. The Preferred Shares were issued pursuant to the Company’s registration statement on Form S-3, and the Preferred Shares were convertible into the Company’s common stock. The number of shares issuable was determined by dividing the stated value of the Preferred Shares by the conversion price. The conversion price was calculated as 90% of the lowest reported volume-weighted average price for the Company’s common stock as reported at the close of trading on the NYSE American LLC during the seven trading days ending on, and including, the date of the notice. For the three-month period ended September 30, 2019, Temple converted all of the Preferred Shares for 11,202,206 common shares at an average share price of $0.114 cents. Equity Offering Program Effective August 2018, the Company entered into an equity sales agreement (the "2018 Sales Agreement") for the sale of up to $2.25 million in shares of the Company's common stock. As of March 31, 2019, the Company had issued 5,452,000 common shares at an average price of $0.14 cents per share shares totaling $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. On February 18, 2019, the Company filed a new shelf registration statement on Form S-3 (the “S-3 Shelf”), for the purchase of up to $50.0 million of the Company’s securities, from time to time. In February 2019, the Company 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. The Company issued 657,778 shares in commitment fees and 408,000 shares for due diligence fees to Murray FO. For the nine-month period ended September 30, 2019, the Company issued 14,940,599 common shares at an average price per share of $0.13 cents per share. On September 20, 2019, the Company filed a prospectus that terminated any remaining sales pursuant to the Murray FO agreement. Following is a reconciliation of the equity transactions for nine months ended September 30, 2019 , and 2018 , respectively: Nine Months Ended Nine Months Ended September 30, 2019 September 30, 2018 Number of shares sold 31,594,805 18,489,583 Gross cash proceeds $ 3,835,867 $ 3,783,442 Fees 271,460 84,276 Net proceeds $ 3,564,407 $ 3,699,166 Average price per share $ 0.12 $ 0.20 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). Subsequent to quarter-end and through October 25, 2019, the Company issued 10,740,012 common shares through the Leviston Equity Agreement including 1,424,262 shares in payment for equity issue costs. Gross proceeds were approximately $0.8 million at an average share price of $0.09 .

Net Income (Loss) Per Common Sh

Net Income (Loss) Per Common Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Net Income (Loss) Per Common Share	Net Income (Loss) Per Common Share Basic income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (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 Nine Months Ended March 30, June 30, September 30, September 30, 2019 2018 2019 2018 2019 2018 2019 2018 Numerator: Net income (loss) $ (1,835,065 ) $ (2,484,903 ) $ (2,077,744 ) $ (2,415,332 ) $ 386,897 $ (2,045,110 ) $ (3,525,912 ) $ (6,945,346 ) Denominator: Basic and diluted weighted average shares outstanding 79,080,429 49,863,424 83,072,638 53,834,285 100,062,905 58,531,058 87,482,183 54,755,753 Net income (loss) per common share: Basic and Diluted $ (0.02 ) $ (0.05 ) $ (0.03 ) $ (0.04 ) $ 0.00 $ (0.03 ) $ (0.04 ) $ (0.13 )

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis During the nine months ended September 30, 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 assets and liabilities at September 30, 2019 which are measured at fair value on a recurring basis: Fair Value Measurements at September 30, 2019 Total Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Convertible preferred shares of Tonogold (Note 16) $ 5,650,000 — — $ 5,650,000 Total Assets $ 5,650,000 $ — $ — $ 5,650,000 Liabilities: Accrued make-whole for Pelen LLC (Note 15) $ 181,754 $ — $ 181,754 $ — Accrued make-whole for Mercury Clean Up LLC (Note 15) 370,750 — 370,750 — Total Liabilities $ 552,504 $ — $ 552,504 $ — 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. Convertible preferred shares of Tonogold - The value of the convertible preferred shares of Tonogold is based on a Monte Carlo model with various inputs. These inputs include the Tonogold common share price, volatility, risk-free rate, private placement conversion observations, listing probability, and illiquidity discount. The convertible preferred shares are classified within Level 3 of 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 $0.11 on September 30, 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. Accrued make-whole for Mercury Clean Up LLC - The accrued make-whole is valued based on the difference between the value of the outstanding shares delivered to MCU at the Company’s closing stock price of $0.11 on September 30, 2019 and the required investment value of $850,000 . Because the inputs are all observable market-based inputs, the 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 September 30, 2019 , and December 31, 2018 , the fair value of long-term debt approximated $6.6 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	9 Months Ended
	Sep. 30, 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 Nine Months Ended 2019 2018 2019 2018 Revenue Mining $ — $ — $ — $ — Real estate 48,350 32,281 130,132 83,946 Total revenue 48,350 32,281 130,132 83,946 Costs and Expenses Mining (832,082 ) (1,557,224 ) (3,913,388 ) (5,418,546 ) Real estate (8,651 ) (12,887 ) (31,362 ) (29,858 ) Total costs and expenses (840,733 ) (1,570,111 ) (3,944,750 ) (5,448,404 ) Operating Income (Loss) Mining (832,082 ) (1,557,224 ) (3,913,388 ) (5,418,546 ) Real estate 39,699 19,394 98,770 54,088 Total loss from operations (792,383 ) (1,537,830 ) (3,814,618 ) (5,364,458 ) Other income (expense), net 1,179,280 (507,280 ) 288,706 (1,580,888 ) Net income (loss) $ 386,897 $ (2,045,110 ) $ (3,525,912 ) $ (6,945,346 ) Capital Expenditures Mining $ — $ 800,000 $ — $ 1,305,631 Real estate 550,000 — 1,635,000 — Total capital expenditures $ 550,000 $ 800,000 $ 1,635,000 $ 1,305,631 Depreciation, Amortization, and Depletion Mining $ 396,910 $ 1,631,007 $ 1,565,841 $ 2,461,422 Real estate 2,465 4,930 7,395 7,395 Total depreciation, amortization, and depletion $ 399,375 $ 1,635,937 $ 1,573,236 $ 2,468,817 As of September 30, As of December 31, 2019 2018 Assets Mining $ 27,598,489 $ 21,166,231 Real estate 7,808,965 7,445,494 Total assets $ 35,407,454 $ 28,611,725

Acquisition Agreements

Acquisition Agreements	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Acquisition Agreements	Acquisition Agreements Mercury Clean Up LLC On June 21, 2019, as amended July 3, 2019, the Company entered into a Mercury Remediation Pilot, Investment and Joint Venture Agreement (the “MCU Agreement”) with Mercury Clean Up LLC (“MCU”). Pursuant to the MCU Agreement, the Company committed $2.0 million of capital contributions payable in cash and stock, in exchange for 15% of the fully-diluted equity ownership of MCU and 50% of the equity of any future joint ventures formed with MCU (the “Joint Ventures”). On July 18, 2019, the Company issued 4.5 million shares of restricted common stock to fund $850,000 of the MCU acquisition. The Company has paid MCU a total of $500,000 in cash as of September 30, 2019. The contract requires additional payments of $300,000 payable by October 31, 2019, and $350,000 payable by November 30, 2019. If there is insufficient working capital from the stock proceeds to fund the plans of MCU, the Company will fund MCU up to $100,000 per month, starting in the seventh month after the MCU Agreement, in lieu of the stock, as required based upon the mutually agreed upon capital plan. This additional funding applies directly, dollar for dollar, towards the Company’s investments commitments. The Company recorded a make-whole liability of $370,750 based on the difference between the value of the outstanding shares delivered to MCU at the Company’s closing stock price of $0.11 on September 30, 2019 and the required investment value of $850,000 . The Company and MCU are evaluating numerous locations containing historical, mercury-contaminated tailings, and developing a detailed schedule for the pilot testing. MCU will receive the mercury remediation and recovery system at the Company’s American Flat facility during the fourth quarter of 2019. The goal of the pilot is to process approximately five to twenty-five tons of ore and sediment per hour, and thoroughly test and confirm the technical and commercial viability of the system and its processes. Based on successful proof of economic viability, the Company has the rights to coordinate an additional $3 million in financing for the Joint Ventures and MCU would then contribute the 25-ton-per-hour system, based on an agreed upon capital plan (equipment and working capital uses) and a time-specific project schedule, including the timing of the capital needs. Such financing entitles the Company to acquire an additional 10% of the fully-diluted equity interests of MCU. 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 September 30, 2019 , 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 $181,754 at September 30, 2019 , representing the value of the shortfall based on the actual sales of shares and the share price as of September 30, 2019 . These amounts are 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 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 July 29, 2019 totaling $2.4 million . The current amendment requires a series of non-refundable deposits totaling $0.5 million due monthly and to close the land purchase by December 9, 2019 with the remaining balance due of approximately $0.3 million including interest. 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 $2.75 million , as of September 30, 2019 , which consists of (1) $2.25 million in non-refundable cash deposits, which are recorded in prepaid expenses and other current assets in the condensed consolidated balance sheets 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. As the contract for acquiring the property expires in December 2019, the consideration has been recorded in prepaid expenses.

Sale, Option and Lease Agreemen

Sale, Option and Lease Agreements with Tonogold Resources Inc. ("Tonogold")	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Sale, Option and Lease Agreements with Tonogold Resources Inc. (Tonogold)	Sale, Option and Lease Agreements with Tonogold Resources Inc. ("Tonogold") There are two current agreements between Comstock and Tonogold: the Membership Interest Purchase Agreement and the Mineral Exploration and Mining Lease. A Lease Option Agreement for the Company's American Flat processing facility becomes effective once the Membership Interest Purchase Agreement is closed. The 2017 Option Agreement was terminated. Membership Interest Purchase Agreement On January 24, 2019, the Company entered into an agreement, as amended on April 30, 2019, May 22, 2019, June 21, 2019, August 15, 2019, September 20, 2019, and October 14, 2019, to sell its interests in Comstock Mining LLC, a wholly-owned subsidiary of Comstock (“CML”), whose sole asset is the Lucerne properties and related permits to Tonogold (the “Tonogold Agreement”), with a closing date no later than November 10, 2019. The latest restated amendment requires a purchase price of $16.5 million , Tonogold will also guarantee the Company’s remaining financial responsibility for its membership interest in Northern Comstock LLC, which owns and leases certain mineral properties in the Lucerne area, and also assume certain reclamation liabilities, both total approximately $7.0 million . The Company also retains a 1.5% net smelter return royalty on the Lucerne properties. For the nine months ended September 30, 2019 , the Company has received $3.925 million in non-refundable cash deposits relating to the Tonogold Agreement and $4.75 million in CPS payments, recorded on September 30, 2019 at a fair value of $5.65 million , for total payment value, recorded at a fair value, of $9.575 million . The Company also recorded the following Deferred Liabilities associated with these cash and stock payments until the transaction closes. The Company has also recorded a deferred liability for the mineral lease payments received in advance but not yet earned. Tonogold Deferred Liabilities: September 30, 2019 December 31, 2018 Cash payments (non-refundable) $ 3,925,000 $0 Convertible Preferred Stock payments at fair value (non-refundable) 5,650,000 — Mark to market adjustment for Convertible Preferred Stock 332,263 — Mineral Lease payment (in advance) 8,333 — Total Deferred Liabilities $ 9,915,596 $0 Upon closing, the Company expects to recognize a gain representing the difference between the consideration received and the net book value of CML. The CPS is all convertible into Tonogold common stock in May 2020, at the lowest of Tonogold’s (1) 20-day volume-weighted closing price prior to conversion, (2) most recent private placement or (3) public offering price. Under U.S. GAAP, the Company has the irrevocable option to report certain financial assets and liabilities at fair value on an instrument by instrument basis, with changes in fair value reported in net earnings. This option was elected for the treatment of the $4.75 million of CPS received on May 31, 2019 ( $3.92 million ), and August 30, 2019 ( $0.83 million ). For the three months ended September 30, 2019 , the Company recorded a $0.3 million expense in net earnings for the change in fair market value. Tonogold is required to pay $3.625 million in cash by November 10, 2019, for 50.3% of the membership interest in CML. The remaining $3.95 million of the cash purchase price will be secured by a loan with payments of at least $650 thousand each month from January through June 2020. With each payment, the Company will transfer a proportional share of the membership interests. The final 23.33% of the membership interests, based on the CPS, will be delivered when the loan has been paid in full or when the Company is eligible to sell the CPS for cash without restriction, whichever occurs first. On October 14, 2019, the Company and Tonogold amended the Tonogold Agreement to extend the closing date to October 31, 2019, upon payment of an additional non-refundable cash deposit of $0.3 million by October 18, 2019, and an extension fee of $0.25 million in CPS, which has been paid. Tonogold may elect to further extend the closing date to November 10, 2019, by paying an additional non-refundable cash deposit of $1.0 million on or before October 31, 2019, and an extension fee of $0.5 million in CPS. Mineral Exploration and Mining Lease for Storey County Properties Effective September 16, 2019, the Company entered into a ten -year, renewable mineral lease with Tonogold for certain mineral properties owned or controlled by the Company in Storey County, Nevada (the "Exploration Lease"). The Exploration Lease grants Tonogold the right to use these properties for mineral exploration and development, and ultimately the production, removal and sale of minerals and certain other materials. The initial term of the Exploration Lease (the "Exploration Term") is 10 years with a provision for Tonogold to automatically renew for a second 10 -year term (the "Development Term" provided that Tonogold spends at least $5 million for exploration and related activities during the Exploration Term. The Exploration Lease allows for automatic renewal for a third term (the "Production Term") that extends through the published production schedule and mine plans, provided that Tonogold spends another $5 million on exploration and engineering and delivers an economic feasibility study during the Development Term. The Production Term continues unless and until a period of 180 days elapses without exploration, development, mining or processing operations. Tonogold will pay a quarterly lease fee of $10 thousand , in advance. The lease fee will escalate 10% each year on the anniversary date of the Exploration Lease. Tonogold will also reimburse the Company for all costs associated with owning the properties. The lease also provides for royalty payments after mining operations commence. For the first year following the commencement of mining, royalties will be paid at the rate of 3% of net smelter returns ("NSR") for the properties. The rate will be reduced to 1.5% of NSR thereafter. The Company accounts for the Exploration Lease as an operating lease. Lease Option Agreement for the American Flat Processing Facility The Company also agreed that commencing upon the closing of the sale of CML, it will enter into a new lease-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 (the "Lease Option Agreement"). Under this Lease Option Agreement, Tonogold will be required to reimburse the Company approximately $1.1 million in expenses per year to maintain the option. If such option is exercised, Tonogold will then pay the Company a rental fee of $1.0 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 $15.0 million in rental fees are paid, and then stepping down to $1.0 million per year and $0.50 per processed ton for the next $10.0 million paid to the Company. Option Agreement During 2017 and 2018, the Company received a total of $2.2 million in cash payments relating to an option agreement (the “Option Agreement”) with Tonogold. This agreement, signed in October 2017, was terminated effective September 20, 2019, and the associated option payments of $2.2 million were recorded as other income in the three months ended September 30, 2019. Other For the three and nine month periods ended September 30, 2019 the Company has received reimbursements from Tonogold totaling $0.9 million and $1.3 million respectively. In October, the Company collected all of the $0.5 million accrued and receivable at September 30, 2019.

Interim Financial Statements (P

Interim Financial Statements (Policies)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	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 are included. Operating results for the three and nine month periods ended September 30, 2019 , may not be indicative of the results expected for the year ended 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 .
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 full valuation allowances at September 30, 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)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Assets Held for Sale	Assets held for sale include: September 30, 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 Mine (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)	9 Months Ended
	Sep. 30, 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: September 30, 2019 December 31, 2018 Land and property deposits (Note 15) $ 3,250,000 $ 1,800,000 Mercury Clean Up Investment 1,101,050 — Reimbursements due from Tonogold 451,566 82,951 Surety bond and insurance 180,766 475,861 Other 248,737 353,390 Total prepaid expenses and other current assets $ 5,232,119 $ 2,712,202

Properties, Plant and Equipme_2

Properties, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Properties, Plant and Equipment	Properties, plant and equipment consisted of the following: September 30, 2019 December 31, 2018 Land and building $ 9,140,805 $ 9,169,605 Vehicle and equipment 2,308,773 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 33,147,806 33,301,642 Less accumulated depreciation (24,950,557 ) (23,559,522 ) Total properties, plant and equipment $ 8,197,249 $ 9,742,120

Retirement Obligation Asset (Ta

Retirement Obligation Asset (Tables)	9 Months Ended
	Sep. 30, 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: Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Retirement obligation asset — beginning of period $ 203,274 $ 282,745 Additional obligations incurred — — Amortization of retirement obligation asset (50,818 ) (79,471 ) Retirement obligation asset — end of period $ 152,456 $ 203,274

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Liabilities	Accrued expenses and other liabilities consisted of the following: September 30, 2019 December 31, 2018 Accrued make-whole for Mercury Clean Up LLC (Note 15) $ 370,750 $ — Accrued make-whole for Pelen LLC (Note 15) 181,754 135,162 Accrued liability for purchase of DTSS (Note 15) — 185,000 Accrued payroll costs 173,191 140,915 Accrued interest expense 171,444 481,946 Accrued Board of Directors fees 79,000 20,000 Accrued Northern Comstock Joint Venture 67,708 180,833 Accrued insurance liabilities 34,168 341,680 Accrued personal property tax — 74,434 Other accrued expenses 196,824 114,763 Total accrued expenses and other liabilities $ 1,274,839 $ 1,674,733

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt consisted of the following: Note Description September 30, 2019 December 31, 2018 Senior Secured Debenture (GF Comstock 2) - 11% interest, due 2021. $ 6,419,112 $ 8,872,663 Note Payable (Caterpillar Financial Services) - 5.75% interest. 725,021 955,845 Total debt 7,144,133 9,828,508 Less: long-term debt discounts and issuance costs (201,895 ) (660,795 ) Total debt, net of discounts and issuance costs 6,942,238 9,167,713 Less: current maturities (323,415 ) (309,843 ) Long-term debt, net of discounts and issuance costs $ 6,618,823 $ 8,857,870

Long-Term Reclamation Liabili_2

Long-Term Reclamation Liability (Tables)	9 Months Ended
	Sep. 30, 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: Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Long-term reclamation liability — beginning of period $ 7,441,091 $ 7,417,680 Additional obligations incurred — — Reduction of obligation (410,018 ) — Accretion of reclamation liability 17,130 23,411 Long-term reclamation liability — end of period $ 7,048,203 $ 7,441,091

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2019 , are as follows: Cash paid for amounts included in the measurement of lease liabilities $ 6,750 Right-of-use assets obtained in exchange for operating lease obligations $ 2,909
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 September 30, 2019 Operating lease right-of-use asset Other assets $ 48,536 Operating lease liability - current Accrued expenses and other liabilities $ 9,000 Operating lease liability - long-term Other liabilities 39,845 Total operating lease liabilities $ 48,845
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 $ 2,250 2020 9,050 2021 9,350 2022 9,650 2023 9,950 Thereafter 52,300 Total operating lease payments 92,550 Less: Imputed interest 43,705 Present value of lease liabilities $ 48,845

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Reconciliation of Transactions Under the ATM and Purchase Agreement	Following is a reconciliation of the equity transactions for nine months ended September 30, 2019 , and 2018 , respectively: Nine Months Ended Nine Months Ended September 30, 2019 September 30, 2018 Number of shares sold 31,594,805 18,489,583 Gross cash proceeds $ 3,835,867 $ 3,783,442 Fees 271,460 84,276 Net proceeds $ 3,564,407 $ 3,699,166 Average price per share $ 0.12 $ 0.20

Net Income (Loss) Per Common _2

Net Income (Loss) Per Common Share (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended March 30, June 30, September 30, September 30, 2019 2018 2019 2018 2019 2018 2019 2018 Numerator: Net income (loss) $ (1,835,065 ) $ (2,484,903 ) $ (2,077,744 ) $ (2,415,332 ) $ 386,897 $ (2,045,110 ) $ (3,525,912 ) $ (6,945,346 ) Denominator: Basic and diluted weighted average shares outstanding 79,080,429 49,863,424 83,072,638 53,834,285 100,062,905 58,531,058 87,482,183 54,755,753 Net income (loss) per common share: Basic and Diluted $ (0.02 ) $ (0.05 ) $ (0.03 ) $ (0.04 ) $ 0.00 $ (0.03 ) $ (0.04 ) $ (0.13 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our assets and liabilities at September 30, 2019 which are measured at fair value on a recurring basis: Fair Value Measurements at September 30, 2019 Total Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Convertible preferred shares of Tonogold (Note 16) $ 5,650,000 — — $ 5,650,000 Total Assets $ 5,650,000 $ — $ — $ 5,650,000 Liabilities: Accrued make-whole for Pelen LLC (Note 15) $ 181,754 $ — $ 181,754 $ — Accrued make-whole for Mercury Clean Up LLC (Note 15) 370,750 — 370,750 — Total Liabilities $ 552,504 $ — $ 552,504 $ — 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)	9 Months Ended
	Sep. 30, 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 Nine Months Ended 2019 2018 2019 2018 Revenue Mining $ — $ — $ — $ — Real estate 48,350 32,281 130,132 83,946 Total revenue 48,350 32,281 130,132 83,946 Costs and Expenses Mining (832,082 ) (1,557,224 ) (3,913,388 ) (5,418,546 ) Real estate (8,651 ) (12,887 ) (31,362 ) (29,858 ) Total costs and expenses (840,733 ) (1,570,111 ) (3,944,750 ) (5,448,404 ) Operating Income (Loss) Mining (832,082 ) (1,557,224 ) (3,913,388 ) (5,418,546 ) Real estate 39,699 19,394 98,770 54,088 Total loss from operations (792,383 ) (1,537,830 ) (3,814,618 ) (5,364,458 ) Other income (expense), net 1,179,280 (507,280 ) 288,706 (1,580,888 ) Net income (loss) $ 386,897 $ (2,045,110 ) $ (3,525,912 ) $ (6,945,346 ) Capital Expenditures Mining $ — $ 800,000 $ — $ 1,305,631 Real estate 550,000 — 1,635,000 — Total capital expenditures $ 550,000 $ 800,000 $ 1,635,000 $ 1,305,631 Depreciation, Amortization, and Depletion Mining $ 396,910 $ 1,631,007 $ 1,565,841 $ 2,461,422 Real estate 2,465 4,930 7,395 7,395 Total depreciation, amortization, and depletion $ 399,375 $ 1,635,937 $ 1,573,236 $ 2,468,817 As of September 30, As of December 31, 2019 2018 Assets Mining $ 27,598,489 $ 21,166,231 Real estate 7,808,965 7,445,494 Total assets $ 35,407,454 $ 28,611,725

Sale, Option and Lease Agreem_2

Sale, Option and Lease Agreements with Tonogold Resources Inc. ("Tonogold") Schedule of Deferred Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Tonogold Deferred Liabilities: September 30, 2019 December 31, 2018 Cash payments (non-refundable) $ 3,925,000 $0 Convertible Preferred Stock payments at fair value (non-refundable) 5,650,000 — Mark to market adjustment for Convertible Preferred Stock 332,263 — Mineral Lease payment (in advance) 8,333 — Total Deferred Liabilities $ 9,915,596 $0

Interim Financial Statements -

Interim Financial Statements - Narrative (Details)	Nov. 30, 2019USD ($)	Oct. 31, 2019USD ($)shares	Sep. 26, 2019USD ($)	Jul. 18, 2019USD ($)shares	Jul. 03, 2019USD ($)	Jul. 01, 2019USD ($)	Jun. 28, 2019USD ($)days	Sep. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Jun. 30, 2020USD ($)	Nov. 10, 2019USD ($)	Oct. 25, 2019	Oct. 14, 2019USD ($)shares	Oct. 09, 2019USD ($)	Oct. 01, 2019shares	Aug. 31, 2019USD ($)	Aug. 30, 2019USD ($)	May 31, 2019USD ($)	Feb. 28, 2019USD ($)	Feb. 18, 2019USD ($)	Jan. 13, 2017
Line of Credit Facility [Line Items]
Accumulated deficit								$ 235,611,082						$ 235,611,082		$ 232,085,170	$ 232,085,170
Net loss								(386,897)	$ 2,077,744	$ 1,835,065	$ 2,045,110	$ 2,415,332	$ 2,484,903	3,525,912	$ 6,945,346
Net cash used in operating activities														2,282,511	3,497,220
Cash and cash equivalents								276,649						276,649		488,657	488,657
Current assets								12,411,368						12,411,368		8,564,262	8,564,262
Current liabilities								12,320,065						12,320,065		2,389,722	2,389,722
Current working capital								100,000						100,000
Proceeds non-refundable deposits														3,925,000	0
Total debt								7,144,133						7,144,133		9,828,508	9,828,508
Preferred Stock, $.000666 par value, 50,000,000 shares authorized; no shares issued and/or outstanding at September 30, 2019, and December 31, 2018							$ 1,300,000	$ 0						0		0	0
Capital contribution, total					$ 2,000,000
Joint venture, common stock issued (in shares) | shares				4,500,000																			4,500,000
Payment to acquire interest in joint venture														$ 500,000
Restricted common stock, value, issued				$ 751,050
Joint venture, rights to coordinate additional capital contribution payable					$ 3,000,000
Common stock, convertible, threshold consecutive trading days | days							7
Common stock, shares issued upon conversion | shares								11,202,206						11,202,206
Variable interest entity, approximate ownership percentage														9.50%
Variable interest entity, shares authorized | shares								75,000,000						75,000,000
Variable interest entity, deposit toward unissued shares								$ 1,250,000						$ 1,250,000
Comstock Industrial LLC
Line of Credit Facility [Line Items]
Proceeds from sale of property			$ 6,500,000
Tonogold Resources, Inc.
Line of Credit Facility [Line Items]
Preferred Stock, $.000666 par value, 50,000,000 shares authorized; no shares issued and/or outstanding at September 30, 2019, and December 31, 2018								4,750,000						4,750,000											$ 830,000	$ 3,920,000
Line of Credit | Loan Commitment Agreement Due 2021
Line of Credit Facility [Line Items]
Unused borrowing capacity								$ 9,500,000						$ 9,500,000
Interest rate																											11.00%		11.00%
Secured Debt | Note Payable - GF Comstock 2 LP
Line of Credit Facility [Line Items]
Interest rate								11.00%						11.00%
Total debt								$ 6,419,112						$ 6,419,112		8,872,663	8,872,663
Shelf Offering
Line of Credit Facility [Line Items]
Aggregate offering price, up to																												$ 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%
Temple Tower Group LLC
Line of Credit Facility [Line Items]
Preferred Stock, $.000666 par value, 50,000,000 shares authorized; no shares issued and/or outstanding at September 30, 2019, and December 31, 2018							$ 1,500,000
Common stock, shares issued upon conversion | shares								11,202,206						11,202,206
Common stock, convertible, conversion price (in dollars per share) | $ / shares								$ 0.114						$ 0.114
Sierra Springs, LLC
Line of Credit Facility [Line Items]
Prepaid investment, current								$ 250,000						$ 250,000
Downtown Silver Springs, LLC Equity Purchase Agreement
Line of Credit Facility [Line Items]
Purchase agreement amount to resell options			$ 3,600,000
Tonogold Agreement
Line of Credit Facility [Line Items]
Proceeds non-refundable deposits														3,925,000		0
Proceeds used to reduce indebtedness														2,800,000
Preferred Stock, $.000666 par value, 50,000,000 shares authorized; no shares issued and/or outstanding at September 30, 2019, and December 31, 2018								5,650,000						5,650,000		$ 0	0							$ 5,650,000
Tonogold Agreement, Second Amendment | Tonogold Resources, Inc.
Line of Credit Facility [Line Items]
Preferred Stock, $.000666 par value, 50,000,000 shares authorized; no shares issued and/or outstanding at September 30, 2019, and December 31, 2018																								$ 4,750,000
Securities Purchase Agreement with Temple
Line of Credit Facility [Line Items]
Discount to the volume weighted average sales price of aggregate offering price							10.00%
Series C Convertible Preferred Stock | Securities Purchase Agreement with Temple
Line of Credit Facility [Line Items]
Issuance of preferred shares						$ 1,100,000	$ 1,100,000
Subsequent Event
Line of Credit Facility [Line Items]
Joint venture, common stock issued (in shares) | shares																							4,500,000
Capital contribution, payable	$ 350,000	$ 300,000
Subsequent Event | Tonogold Resources, Inc.
Line of Credit Facility [Line Items]
Receivable for non-refundable deposits		$ 1,000,000																	$ 3,625,000
Membership interest purchase price, satisfied through a loan																		$ 3,950,000
Purchase membership interest, non-refundable deposits, received																					$ 300,000
Convertible preferred stock, shares issued as extension fee | shares		500,000																			250,000
Subsequent Event | Line of Credit | Loan Commitment Agreement Due 2021
Line of Credit Facility [Line Items]
Interest rate																				11.00%
Subsequent Event | Leviston Resources LLC
Line of Credit Facility [Line Items]
Aggregate offering price, up to																						$ 1,250,000
Corporate Joint Venture
Line of Credit Facility [Line Items]
Equity method, fully diluted equity ownership					15.00%
Equity method investment, ownership percentage of future joint ventures					50.00%
Change in make-whole liability with Pelen, LLC														$ 370,750	$ 0
Business combination, consideration transferred, equity interests issued and issuable				$ 850,000	$ 850,000
Equity method investment, ownership percentage increase					10.00%
Lucerne Mine (Mineral rights and properties) (Note 16)
Line of Credit Facility [Line Items]
Option payments																	$ 2,200,000
Equity method investment, realized gain (loss) on disposal								$ 2,200,000

Assets Held for Sale - Narrativ

Assets Held for Sale - Narrative (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 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

Assets Held for Sale - Schedule

Assets Held for Sale - Schedule of Assets Held for Sale (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 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
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 Mine (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 ($)	Sep. 30, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Land and property deposits (Note 15)	$ 3,250,000	$ 1,800,000
Reimbursements due from Tonogold	451,566	82,951
Surety bond and insurance	180,766	475,861
Other	248,737	353,390
Total prepaid expenses and other current assets	5,232,119	2,712,202
Corporate Joint Venture
Related Party Transaction [Line Items]
Prepaid investment, current	$ 1,101,050	$ 0

Properties, Plant and Equipme_3

Properties, Plant and Equipment - Schedule of Properties, Plant and Equipment (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Land and building	$ 9,140,805	$ 9,169,605
Vehicle and equipment	2,308,773	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	33,147,806	33,301,642
Less accumulated depreciation	(24,950,557)	(23,559,522)
Total properties, plant and equipment	$ 8,197,249	$ 9,742,120

Properties, Plant and Equipme_4

Properties, Plant and Equipment - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 0.4	$ 0.7	$ 1.1	$ 2.3

Retirement Obligation Asset (De

Retirement Obligation Asset (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 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	(50,818)	(79,471)
Retirement obligation asset — end of period	$ 152,456	$ 203,274

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accrued liability for purchase of DTSS (Note 15)	$ 0	$ 185,000
Accrued payroll costs	173,191	140,915
Accrued interest expense	171,444	481,946
Accrued Board of Directors fees	79,000	20,000
Accrued Northern Comstock Joint Venture	67,708	180,833
Accrued insurance liabilities	34,168	341,680
Accrued personal property tax	0	74,434
Other accrued expenses	196,824	114,763
Total accrued expenses and other liabilities	1,274,839	1,674,733
Corporate Joint Venture
Related Party Transaction [Line Items]
Make-whole liability	370,750	0
Member of Pelen, LLC
Related Party Transaction [Line Items]
Make-whole liability	$ 181,754	$ 135,162

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Long-term debt	$ 7,144,133	$ 9,828,508
Less: long-term debt discounts and issuance costs	(201,895)	(660,795)
Total debt, net of discounts and issuance costs	6,942,238	9,167,713
Less: current maturities	(323,415)	(309,843)
Long-term debt, net of discounts and issuance costs	6,618,823	8,857,870
Caterpillar Equipment Consolidated
Debt Instrument [Line Items]
Long-term debt	$ 725,021	955,845
Interest rate	5.75%
Secured Debt | Note Payable (GF Comstock 2)
Debt Instrument [Line Items]
Long-term debt	$ 6,419,112	$ 8,872,663
Interest rate	11.00%

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($)	Jan. 13, 2017	Sep. 30, 2019	Feb. 28, 2019
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		$ 332,301
Initial periodic payment period	2 years
Loan Commitment Agreement Due 2021 | Line of Credit
Debt Instrument [Line Items]
Interest rate	11.00%		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 ($)	9 Months Ended	12 Months Ended
	Sep. 30, 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
Reduction of obligation	(410,018)	0
Accretion of reclamation liability	17,130	23,411
Long-term reclamation liability — end of period	$ 7,048,203	$ 7,441,091

Long-Term Reclamation Liabili_4

Long-Term Reclamation Liability Additional Information (Details) - USD ($)	Sep. 30, 2019	Apr. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Regulatory Liabilities [Line Items]
Long-term reclamation liability (Note 8)	$ 7,048,203		$ 7,441,091	$ 7,417,680
Nevada Division of Environmental Protection | Lucerne Property
Regulatory Liabilities [Line Items]
Long-term reclamation liability (Note 8)		$ 6,800,000

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Monthly rent expense		$ 750
Automatic annual increase in monthly rent expense		25
Operating lease expense	$ 2,250	$ 6,750
Remaining lease term		9 years 1 month 2 days

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information Related to Operating Lease (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 6,750
Right-of-use assets obtained in exchange for operating lease obligations	$ 2,909

Leases - Lease Balances Recorde

Leases - Lease Balances Recorded in Balance Sheet (Details)	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use asset	$ 48,536
Operating lease liability - current	9,000
Operating lease liability - long-term	39,845
Total operating lease liabilities	$ 48,845

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details)	Sep. 30, 2019USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remainder of 2019	$ 2,250
2020	9,050
2021	9,350
2022	9,650
2023	9,950
Thereafter	52,300
Total operating lease payments	92,550
Less: Imputed interest	43,705
Present value of lease liabilities	$ 48,845

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 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)	Jul. 01, 2019USD ($)	Jun. 28, 2019USD ($)days$ / sharesshares	Mar. 31, 2019USD ($)$ / sharesshares	Oct. 25, 2019USD ($)$ / sharesshares	Nov. 30, 2018shares	Jan. 31, 2018shares	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / shares	Feb. 28, 2019USD ($)shares	Feb. 18, 2019USD ($)	Dec. 31, 2018USD ($)$ / sharesshares	Aug. 31, 2018USD ($)
Class of Stock [Line Items]
Issuance of preferred stock (in shares)		1,274					0				0
Preferred stock, par value per share (in dollars per share) | $ / shares		$ 1,000					$ 0.000666				$ 0.000666
Issuance of convertible preferred stock | $		$ 1,300,000					$ 0				$ 0
Common stock, convertible, threshold consecutive trading days | days		7
Common stock, shares issued upon conversion							11,202,206
Common stock, shares issued (in shares)			5,452,000				116,230,203				75,338,273
Average price per share (in dollars per share) | $ / shares			$ 0.14
Proceeds from the issuance of common stock | $			$ 1,700,000				$ 3,835,867	$ 3,783,442
Pelen LLC
Class of Stock [Line Items]
Membership interest subsequent to sale of shares						25.00%
Temple Tower Group LLC
Class of Stock [Line Items]
Issuance of preferred stock (in shares)		1,274
Preferred stock, shares issued as due diligence fee		191
Issuance of convertible preferred stock | $		$ 1,500,000
Weighted average conversion price, common stock		0.90
Common stock, shares issued upon conversion							11,202,206
Common stock, convertible, conversion price (in dollars per share) | $ / shares							$ 0.114
Murray FO
Class of Stock [Line Items]
Common stock, shares issued (in shares)							14,940,599
Average price per share (in dollars per share) | $ / shares							$ 0.13
Common stock, shares issued as commitment fee									657,778
Common stock, shares issued as due diligence fee									408,000
Member of Pelen, LLC | Restricted Stock
Class of Stock [Line Items]
Common stock, shares issued					1,758,181	1,475,410
ATM Agreement
Class of Stock [Line Items]
Average price per share (in dollars per share) | $ / shares							$ 0.12	$ 0.20
Proceeds from the issuance of common stock | $							$ 3,564,407	$ 3,699,166
ATM Agreement | Leviston
Class of Stock [Line Items]
Aggregate offering price, up to | $												$ 2,250,000
Shelf Offering
Class of Stock [Line Items]
Aggregate offering price, up to | $										$ 50,000,000
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%
Securities Purchase Agreement with Temple
Class of Stock [Line Items]
Discount to the volume weighted average sales price of aggregate offering price		10.00%
Series C Convertible Preferred Stock | Securities Purchase Agreement with Temple
Class of Stock [Line Items]
Issuance of preferred shares | $	$ 1,100,000	$ 1,100,000
Subsequent Event | Leviston
Class of Stock [Line Items]
Average price per share (in dollars per share) | $ / shares				$ 0.09
Shares issued				10,740,012
Equity issuance cost (in shares)				1,424,262
Equity method investee, gross proceeds received | $				$ 800,000

Stockholders' Equity - Reconcil

Stockholders' Equity - Reconciliation of Transactions Under ATM Agreement (Details) - USD ($)	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018
Class of Stock [Line Items]
Net proceeds	$ 1,700,000	$ 3,835,867	$ 3,783,442
Average price per share (in dollars per share)	$ 0.14
ATM Agreement
Class of Stock [Line Items]
Issuance of stock (in shares)		31,594,805	18,489,583
Gross cash proceeds		$ 3,835,867	$ 3,783,442
Fees		271,460	84,276
Net proceeds		$ 3,564,407	$ 3,699,166
Average price per share (in dollars per share)		$ 0.12	$ 0.20

Net Income (Loss) Per Common _3

Net Income (Loss) Per Common Share - Reconciliation of Net Loss Per Share (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Numerator:
Net income (loss)	$ 386,897	$ (2,077,744)	$ (1,835,065)	$ (2,045,110)	$ (2,415,332)	$ (2,484,903)	$ (3,525,912)	$ (6,945,346)
Denominator:
Basic and diluted weighted average shares outstanding	100,062,905	83,072,638	79,080,429	58,531,058	53,834,285	49,863,424	87,482,183	54,755,753
Net income (loss) per common share:
Basic and Diluted (in dollars per share)	$ 0	$ (0.03)	$ (0.02)	$ (0.03)	$ (0.04)	$ (0.05)	$ (0.04)	$ (0.13)

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Liabilities Measured on Recurring Basis (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible preferred shares of Tonogold (Note 16)	$ 5,650,000	$ 0
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assets	5,650,000
Liabilities:
Accrued make-whole		135,162
Total Liabilities	552,504	135,162
Fair Value, Measurements, Recurring | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible preferred shares of Tonogold (Note 16)	5,650,000
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assets	0
Liabilities:
Accrued make-whole		0
Total Liabilities	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible preferred shares of Tonogold (Note 16)	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assets	0
Liabilities:
Accrued make-whole		135,162
Total Liabilities	552,504	135,162
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible preferred shares of Tonogold (Note 16)	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assets	5,650,000
Liabilities:
Accrued make-whole		0
Total Liabilities	0	$ 0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible preferred shares of Tonogold (Note 16)	5,650,000
Member of Pelen, LLC | Fair Value, Measurements, Recurring
Liabilities:
Accrued make-whole	181,754
Member of Pelen, LLC | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Liabilities:
Accrued make-whole	0
Member of Pelen, LLC | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Liabilities:
Accrued make-whole	181,754
Member of Pelen, LLC | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Liabilities:
Accrued make-whole	0
Corporate Joint Venture | Fair Value, Measurements, Recurring
Liabilities:
Accrued make-whole	370,750
Corporate Joint Venture | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Liabilities:
Accrued make-whole	0
Corporate Joint Venture | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Liabilities:
Accrued make-whole	370,750
Corporate Joint Venture | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Liabilities:
Accrued make-whole	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	Jul. 18, 2019	Jul. 03, 2019	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt at fair value			$ 6,600,000	$ 8,900,000
Corporate Joint Venture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share)			$ 0.11
Business combination, consideration transferred, equity interests issued and issuable	$ 850,000	$ 850,000
Pelen LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share)			$ 0.1065	$ 0.13

Segment Reporting - Schedule of

Segment Reporting - Schedule of Reportable Operating Segments (Details)	3 Months Ended						9 Months Ended
	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment							2
Segment Reporting Information [Line Items]
Revenue	$ 48,350			$ 32,281			$ 130,132	$ 83,946
Costs and Expenses	(840,733)			(1,570,111)			(3,944,750)	(5,448,404)
Operating Income (Loss)	(792,383)			(1,537,830)			(3,814,618)	(5,364,458)
Other income (expense), net	1,179,280			(507,280)			288,706	(1,580,888)
NET INCOME (LOSS)	386,897	$ (2,077,744)	$ (1,835,065)	(2,045,110)	$ (2,415,332)	$ (2,484,903)	(3,525,912)	(6,945,346)
Capital Expenditures	550,000			800,000			1,635,000	1,305,631
Depreciation, Amortization, and Depletion	399,375			1,635,937			1,573,236	2,468,817
Assets	35,407,454						35,407,454		$ 28,611,725
Mining
Segment Reporting Information [Line Items]
Revenue	0			0			0	0
Costs and Expenses	(832,082)			(1,557,224)			(3,913,388)	(5,418,546)
Operating Income (Loss)	(832,082)			(1,557,224)			(3,913,388)	(5,418,546)
Capital Expenditures	0			800,000			0	1,305,631
Depreciation, Amortization, and Depletion	396,910			1,631,007			1,565,841	2,461,422
Assets	27,598,489						27,598,489		21,166,231
Real estate
Segment Reporting Information [Line Items]
Revenue	48,350			32,281			130,132	83,946
Costs and Expenses	(8,651)			(12,887)			(31,362)	(29,858)
Operating Income (Loss)	39,699			19,394			98,770	54,088
Capital Expenditures	550,000			0			1,635,000	0
Depreciation, Amortization, and Depletion	2,465			$ 4,930			7,395	$ 7,395
Assets	$ 7,808,965						$ 7,808,965		$ 7,445,494

Acquisition Agreements (Details

Acquisition Agreements (Details)

Nov. 30, 2019USD ($)

Oct. 31, 2019USD ($)

Jul. 29, 2019USD ($)

Jul. 18, 2019USD ($)shares

Jul. 03, 2019USD ($)

Nov. 30, 2018shares

Aug. 31, 2018USD ($)

Jan. 31, 2018USD ($)shares

Sep. 30, 2019USD ($)$ / shares

Jul. 29, 2019USD ($)

Sep. 30, 2019USD ($)$ / shares

Dec. 31, 2017USD ($)

Oct. 01, 2019shares

May 30, 2019USD ($)a

Dec. 31, 2018USD ($)

Business Acquisition [Line Items]

Capital contribution, total

$ 2,000,000

Joint venture, common stock issued (in shares) | shares

4,500,000

4,500,000

Payment to acquire interest in joint venture

$ 500,000

Contingent joint venture capital contribution

$ 3,000,000

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

$ 500,000

$ 2,400,000

Remaining balance of deposits of options to purchase land, excluding interest

$ 300,000

Payments to purchase land

$ 2,750,000

Payments for deposits on real estate acquisitions

2,250,000

Required payments to sellers of membership interests

500,000

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%

Corporate Joint Venture

Business Acquisition [Line Items]

Make-whole liability

370,750

370,750

$ 0

Member of Pelen, LLC

Business Acquisition [Line Items]

Make-whole liability

$ 181,754

$ 181,754

$ 135,162

Member of Pelen, LLC | Restricted Stock

Business Acquisition [Line Items]

Common stock, shares issued | 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

Corporate Joint Venture

Business Acquisition [Line Items]

Equity method, fully diluted equity ownership

15.00%

Percent interest in joint venture

50.00%

Business combination, consideration transferred, equity interests issued and issuable

$ 850,000

$ 850,000

Contingent equity method fully diluted equity ownership

10.00%

Closing stock price (in dollars per share) | $ / shares

$ 0.11

$ 0.11

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

Subsequent Event

Business Acquisition [Line Items]

Joint venture, common stock issued (in shares) | shares

4,500,000

Capital contribution, payable

$ 350,000

$ 300,000

Maximum

Business Acquisition [Line Items]

Joint venture, monthly capital contributions

$ 100,000

Sale, Option and Lease Agreem_3

Sale, Option and Lease Agreements with Tonogold Resources Inc. ("Tonogold") (Details) shares in Thousands	Oct. 14, 2019USD ($)shares	Sep. 16, 2019USD ($)	Jan. 24, 2019USD ($)$ / T	Oct. 31, 2019USD ($)shares	Sep. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Nov. 10, 2019USD ($)	Aug. 31, 2019USD ($)	Aug. 30, 2019USD ($)	Jun. 28, 2019USD ($)	May 31, 2019USD ($)
Schedule of Equity Method Investments [Line Items]
Net smelter return percentage on properties							3.00%
Proceeds non-refundable deposits							$ 3,925,000	$ 0
Issuance of convertible preferred stock					$ 0		0		$ 0	$ 0				$ 1,300,000
Consideration Received From Membership Interest Purchases							9,575,000
Mark to market Tonogold preferred shares					332,263		332,263	$ 0	0
Deferred liabilities					9,915,596		9,915,596		0	0
Renewal term of mineral lease		10 years
Mineral lease, quarterly rental fee		$ 10,000
Mineral lease, quarterly rental fee		10.00%
Expense reimbursements					900,000		1,300,000
Lucerne Property
Schedule of Equity Method Investments [Line Items]
Option payments										2,200,000
Equity method investment, realized gain (loss) on disposal					2,200,000
Tonogold Resources, Inc.
Schedule of Equity Method Investments [Line Items]
Issuance of convertible preferred stock					4,750,000		4,750,000						$ 830,000		$ 3,920,000
Tonogold Agreement
Schedule of Equity Method Investments [Line Items]
Proceeds non-refundable deposits							3,925,000		0
Issuance of convertible preferred stock					5,650,000		5,650,000		0	0		$ 5,650,000
Mineral lease, payment					8,333		8,333		0	0
Tonogold Agreement | Storey County, Nevada
Schedule of Equity Method Investments [Line Items]
Net smelter return percentage on properties			3.00%
Term of mineral lease		10 years
Net smelter return royalty percentage, after year one			1.50%
Tonogold Option Agreement | American Flat Property | 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
Tonogold Option Agreement | American Flat Property | 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
Subsequent Event
Schedule of Equity Method Investments [Line Items]
Expense reimbursements				$ 500,000
Subsequent Event | Northern Comstock LLC
Schedule of Equity Method Investments [Line Items]
Purchase membership interest, property and reclamation liabilities	$ 7,000,000
Subsequent Event | Tonogold Resources, Inc.
Schedule of Equity Method Investments [Line Items]
Receivable for cash payment due at closing				$ 1,000,000							$ 3,625,000
Percentage of membership interest delivered											50.30%
Membership interest purchase price, satisfied through a loan						$ 3,950,000
Purchase membership interest, non-refundable deposits, received	$ 300,000
Convertible preferred stock, shares issued as extension fee | shares	250			500
Subsequent Event | Tonogold Agreement
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of wholly-owned subsidiary	$ 16,500,000
Subsequent Event | Tonogold Agreement | Lucerne Property
Schedule of Equity Method Investments [Line Items]
Net smelter return percentage on properties	1.50%
Subsequent Event | Minimum | Tonogold Resources, Inc.
Schedule of Equity Method Investments [Line Items]
Membership interest, minimum monthly loan payments, receivable						$ 650,000
Subsequent Event | Preferred Stock | Tonogold Resources, Inc.
Schedule of Equity Method Investments [Line Items]
Percentage of membership interest delivered											23.33%
Deferred liabilities | Tonogold Agreement
Schedule of Equity Method Investments [Line Items]
Deferred liabilities					$ 9,915,596		$ 9,915,596		$ 0	$ 0
Exploration Expenditures, First Term
Schedule of Equity Method Investments [Line Items]
Exploration expenditures commitment		$ 5,000,000
Exploration Expenditures, Second Term
Schedule of Equity Method Investments [Line Items]
Exploration expenditures commitment		$ 5,000,000