Comstock (LODE) 10-Q 9 Aug 21 2021 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2021	Aug. 09, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	001-35200
Entity Registrant Name	COMSTOCK MINING INC.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	65-0955118
Entity Address, Address Line One	117 American Flat Road
Entity Address, City or Town	Virginia City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89440
City Area Code	775
Local Phone Number	847-5272
Title of 12(b) Security	Common Stock
Trading Symbol	LODE
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Smaller Reporting Company	true
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		54,155,515
Amendment Flag	false
Entity Central Index Key	0001120970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 4,752,548	$ 2,431,944
Restricted cash (Note 2)	500,000
Assets held for sale (Note 4)	6,328,338	6,328,338
Investments in equity securities (Notes 2 and 15)	1,449,147	3,979,723
Notes receivable and advances, net - current portion (Notes 3 and 15)	12,504,459	7,148,500
Derivative assets related to investments (Note 15)	7,530,000	265,127
Prepaid expenses and other current assets (Note 5)	945,683	681,078
Total current assets	34,010,175	20,834,710
Mineral rights and properties (Note 6)	6,638,394	6,597,644
Properties, plant and equipment, net (Note 6)	8,402,163	8,624,700
Reclamation bond deposit (Note 7)	2,695,811	2,695,704
Retirement obligation asset (Note 12)		57,963
Prepaid Investment, Noncurrent	21,522,167	3,272,597
Notes receivable and advances, net (Note 3)	1,540,319	860,940
Intangible Assets, Net (Including Goodwill)	2,418,254
Other assets (Note 8)	126,613	179,304
TOTAL ASSETS	77,353,896	43,123,562
CURRENT LIABILITIES:
Accounts payable	386,580	313,772
Accrued expenses and other liabilities (Note 9)	353,672	534,947
Deposits (Notes 2 and 4)	1,011,291	419,266
Long-term debt, net - current portion (Note 11)		3,557,705
Total current liabilities	1,751,543	4,825,690
LONG-TERM LIABILITIES:
Long-term reclamation liability (Note 12)	5,284,699	6,054,919
Other liabilities (Note 10)	59,809	463,747
Total long-term liabilities	5,344,508	6,518,666
Total liabilities	7,096,051	11,344,356
COMMITMENTS AND CONTINGENCIES (Notes 2 and 13)
EQUITY:
Preferred Stock, $.000666 par value, 50,000,000 shares authorized, no shares issued	0	0
Common stock ,$.000666 par value, 158,000,000 shares authorized, 46,455,515 and 34,980,766 shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively	30,579	22,937
Additional paid-in capital	289,319,095	252,715,337
Accumulated deficit	(219,091,829)	(220,959,068)
Total equity	70,257,845	31,779,206
TOTAL LIABILITIES AND EQUITY	$ 77,353,896	$ 43,123,562

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Preferred Stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred Stock, shares issued (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Common stock, shares authorized (in shares)	158,000,000	158,000,000
Common stock, shares issued (in shares)	46,455,515	34,980,766
Common stock, shares outstanding (in shares)	46,455,515	34,980,766

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
REVENUES
Total revenues	$ 54,625	$ 48,375	$ 103,125	$ 96,800
COSTS AND EXPENSES
Mine claims	156,703	122,069	(533,727)	244,139
Environmental and reclamation (Note 12)	257,792	30,972	(498,458)	57,770
General and administrative	999,326	891,953	1,953,358	1,737,181
Total costs and expenses	1,764,342	1,259,312	1,415,084	2,529,618
LOSS FROM OPERATIONS	(1,709,717)	(1,210,937)	(1,311,959)	(2,432,818)
OTHER INCOME (EXPENSE)
Interest expense	253	(91,656)	(144,576)	(142,244)
Interest income	231,496	180,230	386,969	187,372
Other income (expense) (Note 17)	(4,843,024)	2,398,349	2,936,805	3,400,464
Total other income (expense), net	(4,611,275)	2,486,923	3,179,198	3,445,592
NET INCOME (LOSS)	$ (6,320,992)	$ 1,275,986	$ 1,867,239	$ 1,012,774
Basic income (loss) per common share:
Net income (loss) per share (in dollars per share)	$ (0.15)	$ 0.05	$ 0.05	$ 0.04
Weighted average common shares outstanding (in shares)	43,114,856	28,253,242	40,442,281	27,758,899
Diluted income (loss) per common share:
Net income (loss) per share (in dollars per share)	$ (0.15)	$ 0.05	$ 0.05	$ 0.04
Weighted average common shares outstanding (in shares)	43,114,856	28,264,472	40,511,927	27,764,514
Mining
REVENUES
Total revenues	$ 0	$ 0	$ 0	$ 0
COSTS AND EXPENSES
Costs of goods and services sold	22,514	47,332	45,028	173,225
Real Estate
REVENUES
Total revenues	54,625	48,375	103,125	96,800
COSTS AND EXPENSES
Costs of goods and services sold	49,410	15,320	98,582	28,916
Exploration and pre-development
COSTS AND EXPENSES
Costs of goods and services sold	$ 278,597	$ 151,666	$ 350,301	$ 288,387

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) - USD ($)	Total	Mercury Clean Up LLC	Pelen LLC	Renewable Process Solutions	Quantum Generative Materials LLC	Common Stock	Common StockMercury Clean Up LLC	Common StockRenewable Process Solutions	Common StockQuantum Generative Materials LLC	Additional Paid-in Capital	Additional Paid-in CapitalMercury Clean Up LLC	Additional Paid-in CapitalPelen LLC	Additional Paid-in CapitalRenewable Process Solutions	Additional Paid-in CapitalQuantum Generative Materials LLC	Accumulated Deficit	Noncontrolling interest in Subsidiary
Beginning balance (in shares) at Dec. 31, 2019						27,236,489
Beginning balance at Dec. 31, 2019	$ 23,492,560					$ 18,139				$ 259,095,152					$ (235,890,272)	$ 269,541
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)						638,511
Issuance of common stock	242,621					$ 425				242,196
Common stock issuance costs	(50,070)									(50,070)
Initial value of contingent forward	1,232,952									1,232,952
Sale of membership interests in Comstock Mining LLC	100,000									100,000
Net income (loss)	(263,212)														(263,212)
Ending balance (in shares) at Mar. 31, 2020						27,875,000
Ending balance at Mar. 31, 2020	24,754,851					$ 18,564				260,620,230					(236,153,484)	269,541
Beginning balance (in shares) at Dec. 31, 2019						27,236,489
Beginning balance at Dec. 31, 2019	23,492,560					$ 18,139				259,095,152					(235,890,272)	269,541
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	1,012,774
Ending balance (in shares) at Jun. 30, 2020						28,815,000
Ending balance at Jun. 30, 2020	27,634,773					$ 19,190				262,198,924					(234,877,498)	294,157
Beginning balance (in shares) at Mar. 31, 2020						27,875,000
Beginning balance at Mar. 31, 2020	24,754,851					$ 18,564				260,620,230					(236,153,484)	269,541
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Sale of membership interests in Comstock Mining LLC	500,000									475,384						24,616
Net income (loss)	1,275,986														1,275,986
Investment in joint ventures (in shares)							625,000
Investment in joint ventures		$ 314,687	$ 585,000				$ 416				$ 314,271	$ 585,000
Director compensation (in shares)						315,000
Director compensation	176,400					$ 210				176,190
Employee and director share-based compensation	27,849									27,849
Ending balance (in shares) at Jun. 30, 2020						28,815,000
Ending balance at Jun. 30, 2020	27,634,773					$ 19,190				262,198,924					(234,877,498)	294,157
Beginning balance (in shares) at Dec. 31, 2020						34,980,766
Beginning balance at Dec. 31, 2020	31,779,206					$ 22,937				252,715,337					(220,959,068)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)						4,423,842
Issuance of common stock	18,020,000					$ 2,946				18,017,054
Common stock issuance costs	(1,248,002)									(1,248,002)
Net income (loss)	8,188,231														8,188,231
Investment in joint ventures (in shares)						3,000,000
Investment in joint ventures	6,750,000					$ 1,998				6,748,002
Issuance of common stock for stock issuance costs (in shares)						50,907
Issuance of common stock for stock issuance costs	250,002					$ 34				249,968
Employee and director share-based compensation	97,010									97,010
Repurchase of employee stock options	(194,581)									(194,581)
Ending balance (in shares) at Mar. 31, 2021						42,455,515
Ending balance at Mar. 31, 2021	63,641,866					$ 27,915				276,384,788					(212,770,837)	0
Beginning balance (in shares) at Dec. 31, 2020						34,980,766
Beginning balance at Dec. 31, 2020	31,779,206					$ 22,937				252,715,337					(220,959,068)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	1,867,239
Ending balance (in shares) at Jun. 30, 2021						46,455,515
Ending balance at Jun. 30, 2021	70,257,845					$ 30,579				289,319,095					(219,091,829)	0
Beginning balance (in shares) at Mar. 31, 2021						42,455,515
Beginning balance at Mar. 31, 2021	63,641,866					$ 27,915				276,384,788					(212,770,837)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issuance costs	(65,000)									(65,000)
Net income (loss)	(6,320,992)														(6,320,992)
Investment in joint ventures (in shares)									3,000,000
Investment in joint ventures					$ 10,530,000				$ 1,998					$ 10,528,002
Acquisition of RPS (in shares)								1,000,000
Acquisition of RPS				$ 2,394,988				$ 666					$ 2,394,322
Employee and director share-based compensation	104,958									104,958
Repurchase of employee stock options	(27,975)									(27,975)
Ending balance (in shares) at Jun. 30, 2021						46,455,515
Ending balance at Jun. 30, 2021	$ 70,257,845					$ 30,579				$ 289,319,095					$ (219,091,829)	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
OPERATING ACTIVITIES:
Net income (loss)	$ 1,867,239	$ 1,012,774
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, amortization, and depletion	229,537	315,670
Accretion (reduction) of reclamation liability	(712,257)	10,355
Amortization (recovery) of discount on MCU Philippines, Inc. note receivable	(48,716)	0
Gain on sale of mining claims	0	(100,000)
Amortization of debt discounts and issuance costs	(45,791)	83,749
Employee and director share-based compensation	201,968	204,249
Changes in fair value of derivative assets	(4,997,250)	(1,576,093)
Unrealized (gain) loss on investments in securities	1,931,801	(1,335,929)
Loss from equity method investments	190,767	0
Realized gain on sale of Tonogold Resources, Inc. common shares	(104,120)	(23,740)
Non-cash Tonogold reimbursements and fees	(1,175,000)	0
Change in fair value of Tonogold Resources, Inc. note receivable	427,500	0
Other	(107)	0
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(134,275)	(213,664)
Other assets	52,746	0
Accounts payable	38,927	166,336
Accrued expenses, other liabilities and deposits	(1,049,688)	1,068,458
NET CASH USED IN OPERATING ACTIVITIES	(3,326,719)	(387,835)
INVESTING ACTIVITIES:
Proceeds from principal payment on note receivable	144	276
Proceeds from sale of mineral rights and properties, plant and equipment	0	100,000
Proceeds from Tonogold Resources, Inc. related to Comstock Mining LLC	0	600,000
Proceeds from sale of Tonogold Resources, Inc. common shares	902,895	43,013
Deposits received on the sale of properties to Sierra Springs Opportunity Fund, Inc.	0	100,000
Purchase of mineral rights, properties, plant and equipment	(47,750)	(11,000)
Advance to Sierra Springs Opportunity Fund, Inc.	(2,735,000)	(140,000)
Non-refundable loan advance to LP Biosciences LLC	(326,258)	0
Cash Acquired from Acquisition	24,385	0
Proceeds from Mercury Clean Up, LLC derivative asset settlement	762,377	0
Addition to MCU Philippines, Inc. note receivable	(820,000)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(7,075,207)	424,789
FINANCING ACTIVITIES:
Principal payments on debt	(3,511,914)	(277,151)
Proceeds from issuance of common stock	18,020,000	242,621
Cash common stock issuance costs	(1,063,000)	(50,070)
Repurchase of employee stock options	(222,556)	0
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	13,222,530	(84,600)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH	2,820,604	(47,646)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	2,431,944	1,015,857
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	5,252,548	968,211
LINICO
INVESTING ACTIVITIES:
Payments to acquire investments	(2,000,000)	0
Plain Sight Innovations LLC
INVESTING ACTIVITIES:
Payments to acquire investments	(835,000)	0
Quantum Generative Materials LLC
INVESTING ACTIVITIES:
Payments to acquire investments	(2,000,000)	0
MCU Philippines Inc
INVESTING ACTIVITIES:
Payments to acquire investments	(1,000)	(250,000)
Pelen LLC
INVESTING ACTIVITIES:
Payments to acquire investments	$ 0	$ (17,500)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (Parenthetical) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common shares for stock issuance costs	$ 250,002	$ 0
Increase in Tonogold note receivable in exchange for future non-cash reimbursements	1,000,000	0
Issuance of common shares for Mercury Clean Up, LLC make whole liability	0	314,687
Issuance of common shares for Pelen, LLC membership interest	0	585,000
LINICO
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for investments	6,250,000	0
Issuance of common stock for derivative asset	500,000	0
Quantum Generative Materials LLC
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for investments	10,000,000	0
Issuance of common stock for derivative asset	530,000	0
Renewable Process Solutions
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for investments	$ 3,600,182	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation Comstock Mining Inc. is an emerging leader in the sustainable extraction, valorization, and production of innovation-based, clean, renewable natural resources, with a focus on high-value, cash-generating, strategic minerals and materials that are essential to meeting the rapidly increasing global demand for clean energy, carbon-neutrality, and natural products. The Company has extensive, contiguous property in the historic Comstock and Silver City mining districts, is an emerging leader in sustainable, responsible mining and processing, and is currently commercializing environment-enhancing, material science-based technologies, products, and processes for precious and strategic minerals and materials recovery, including mercury remediation, lithium-ion battery materials recycling, and other natural resource renewal initiatives. The condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Comstock Mining Inc. and its wholly-owned subsidiaries, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, Comstock Real Estate Inc., Comstock Industrial LLC, Downtown Silver Springs LLC ("DTSS"), Renewable Process Solutions, Inc. (“RPS”) since its acquisition in June 2021, and, prior to its sale in September 2020, Comstock Mining LLC. Intercompany transactions and balances have been eliminated. The condensed consolidated financial statements do not include all disclosures required of annual consolidated financial statements and, accordingly, should be read in conjunction with our consolidated financial statements for the years ended December 31, 2020 and 2019. As used in the notes to the condensed consolidated financial statements, we refer to Comstock Mining Inc., and its wholly-owned subsidiaries as "Comstock," "Company," "we," “us,” or "our." Operating results for the three and six months ended June 30, 2021 may not be indicative of the results expected for the full year ending December 31, 2021. For further information, refer to the consolidated financial statements and notes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2020. In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of our financial position as of June 30, 2021, and our results of operations, cash flows, and changes in equity for the three and six months ended June 30, 2021 and 2020. We currently estimate our annual effective income tax rate to be 0%. Our effective tax rate differs from the federal rate of 21% primarily due to recording a full valuation allowance. Variable Interest Entities A variable interest entity (“VIE”) refers to a legal business structure in which an investor has a controlling interest despite not having a majority of voting rights, including when the entity invested in is thinly capitalized and its equity is not sufficient to fund its activities without additional subordinated financial support. An investor in a VIE has a controlling interest if the investor is determined to be the primary beneficiary of the VIE, defined as having the (i) power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, or (ii) obligation to absorb losses of the VIE that could potentially be significant to the VIE, or (iii) right to receive benefits from the VIE that could potentially be significant to the VIE. We have investments in Quantum Generative Materials LLC (“GenMat”), LINICO Corporation (“LINICO”), and Sierra Springs Opportunity Fund, Inc. (“SSOF”), which we have determined to be VIEs. We also have determined that we do not have a controlling interest in any of these companies, as we do not meet the definition of primary beneficiary cited above. Accordingly, the accounts of these companies are not included in our condensed consolidated financial statements. Liquidity and Capital Resources The condensed consolidated financial statements are prepared on the going concern basis of accounting which assumes the realization of assets and the satisfaction of liabilities in the ordinary course of business. We have had recurring losses from operations and have an accumulated deficit of $219.1 million as of June 30, 2021. As of June 30, 2021, we have cash and cash equivalents and restricted cash of $5.3 million, including restricted cash of $0.5 million and $27.0 million of other net working capital. During the next 12 months, management expects cash on hand, proceeds from planned sales of Tonogold Resources, Inc. ("Tonogold") common shares, collection of a convertible note receivable (the "Note") from Tonogold due on March 31, 2022, and the planned sale of our Silver Springs properties ("Silver Springs Properties") to Sierra Springs Enterprises, Inc. ("SSE") to be sufficient to pay our obligations that are due over the next 12 months from the issuance date of these condensed consolidated financial statements. However, the timing of expected receipts and disbursements may require the Company to raise financing. If we were unable to obtain any necessary additional funds, this could have an immediate material adverse effect on liquidity and raise substantial doubt about our ability to continue as a going concern. In such case, we could be required to limit or discontinue certain business plans, activities or operations, reduce or delay certain capital expenditures or investments, or sell certain assets or businesses. There can be no assurance that we would be able to take any such actions on favorable terms, in a timely manner, or at all. Use of Estimates In preparing financial statements in conformity with GAAP, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and related income, costs, expenses, receipts and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may include those pertaining to the useful lives and valuation of properties, plant and equipment, carrying values of assets held for sale and, mineral rights, deferred tax assets, derivative assets and liabilities, the Tonogold Series D Convertible Junior Participating Non-Cumulative Perpetual Preferred Stock ("CPS") redeemed in 2020, notes receivable accounted for at fair value or amortized cost, discount rates on non-interest bearing notes receivable, reclamation liabilities, stock-based compensation, and contingent liabilities. Business Combinations We apply the acquisition method of accounting for business combinations to all acquisitions where we gain a controlling interest, regardless of whether consideration was exchanged. With respect to business combinations, we a) recognize and measure in our financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree; b) recognize and measure the goodwill acquired in the business combination or a gain from a bargain purchase; and c) disclose the nature and financial effects of the business combination. Accounting for acquisitions requires us to recognize, separately from goodwill, the assets acquired and the liabilities assumed at their acquisition-date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition-date fair values of the assets acquired and the liabilities assumed. While we use our best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we may record adjustments to the assets, including intangible assets, acquired and liabilities assumed with corresponding offsets to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired and liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our consolidated statements of operations. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include bank deposits and highly liquid investments purchased with maturities of three months or less. Cash deposits with banks may exceed Federal Deposit Insurance Corporation ("FDIC") insured limits. Restricted cash as of June 30, 2021 consists of a $500,000 escrow account with MANA Corporation (“MANA”) related to an expected transaction and related loan (Notes 2 and 22). Investments Investments in Debt and Equity From time to time, we hold investments in the form of debt securities and other instruments, and equity securities. Investments in debt are classified as trading, available for sale or held to maturity, in certain cases electing the fair value option. Upon sale of a debt security, the realized gain or loss is recognized in current earnings. At June 30, 2021, we are the holder of one debt security, the Note. In addition, we hold other debt instruments due from third parties, including a secured note receivable from MCU Philippines, Inc. ("MCU-P") and a secured note receivable from Plain Sight Innovations LLC ("PSI"). We have elected the fair value option for the Note with unrealized gains and losses resulting from changes in fair value recognized in current earnings at the end of each reporting period. The MCU-P note receivable, which is secured by all MCU-P equipment, and the PSI note receivable, which is secured by substantially all PSI assets, are classified as held to maturity and accounted for at amortized cost less impairment. At the end of each reporting period, we consider whether impairment indicators exist to evaluate if a debt investment security or loan is impaired and, if so, record an impairment loss (Note 2). Investments in equity securities are generally measured at fair value. Unrealized gains and losses for equity securities resulting from changes in fair value are recognized in current earnings. If an equity security does not have a readily determinable fair value, we may elect to measure the security at its cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment in the same issuer. At the end of each reporting period, we reassess whether an equity investment security without a readily determinable fair value qualifies to be measured at cost less impairment. At the end of each reporting period, we also consider whether impairment indicators exist to evaluate if an equity investment security is impaired and, if so, record an impairment loss. At the end of each reporting period, unrealized gains and losses resulting from changes in fair value are recognized in current earnings. Upon sale of an equity security, the realized gain or loss is recognized in current earnings. At June 30, 2021, we hold three investments in equity securities, which include both Tonogold and Northern Vertex Mining Corp. ("Northern Vertex") common stock, that have readily determinable fair values for which unrealized gains or losses resulting from changes in fair value are recognized in current earnings, and SSOF common stock that does not have a readily determinable fair values and, accordingly, is accounted for at cost less impairment (Note 2). Investments - Equity Method and Joint Ventures: Investments in companies and joint ventures for which we have the ability to exercise significant influence, but do not control, are accounted for under the equity method. Under the equity method of accounting, our share of the net earnings or losses of the investee are included in other income (expense) in the condensed consolidated statements of operations. At the end of each reporting period, we consider whether impairment indicators exist to evaluate whether an equity method investment is impaired and, if so, record an impairment loss. Intangible Assets and Goodwill Purchased Intangible Assets Purchased intangible assets represent the estimated acquisition date fair value of acquired intangible assets used in our business. We expense the cost of modifying and updating purchased intangible assets in the period such costs are incurred. We amortize our purchased intangible assets on a straight-line basis, generally over lives of 3-10 years. Goodwill Goodwill represents the cost in excess of the fair value of the net assets acquired in a business combination. Goodwill is tested for impairment at the reporting unit level on an annual basis, and on an interim basis if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. We perform our annual goodwill impairment tests as of December 31. Reclamation Liabilities and Asset Retirement Obligations Minimum standards for site reclamation and closure have been established for us by various government agencies and contractual obligations with lessors. Asset retirement obligations are recognized when incurred and recorded as liabilities at fair value. The liability is accreted over time through periodic charges to earnings. In addition, the asset retirement cost is capitalized and amortized over the life of the related asset. Reclamation costs are periodically adjusted to reflect changes in the estimated present value resulting from the passage of time, and revisions to the estimates of either the timing or amount of reclamation and abandonment costs. We review, on an annual basis, unless otherwise deemed necessary, the asset retirement obligation at each mine site and processing facility. Separately, we accrue costs associated with environmental remediation obligations when it is probable that such costs will be incurred and they are reasonably estimable. Stock-Based Compensation All transactions in which goods or services are received for the issuance of shares of our common stock or options to purchase shares of our common stock are accounted for based on the fair value of the equity interest issued. The fair value of shares of common stock is determined based upon the closing price per share of our common stock on the date of issuance. We estimate the fair value of certain stock-based compensation (e.g., options) using the Black-Scholes model, which requires the input of various subjective assumptions. These assumptions include estimating the length of time recipients will retain their vested stock options before exercising them (“expected life”), the estimated volatility of our common stock price over the expected term (“volatility”), the risk-free interest rate and the dividend yield. Changes in the subjective assumptions can materially affect the estimate of the fair value of stock-based compensation. We recognize forfeitures of unvested common stock, performance shares and stock option grants as they occur. The fair value of common stock grants is based on the closing price per share of our common stock at date of grant. We recognize stock-based compensation for common stock grants evenly over the related vesting period. The fair value of market condition performance share awards is determined based on path-dependent valuation techniques and inputs including the closing price per share of our common stock at date of grant, volatility and the risk-free interest rate. We recognize stock-based compensation for market condition performance share awards evenly over the derived service period resulting from the path-dependent valuation. The fair value of performance condition share awards is determined based on the closing price per share of our common stock at date of grant and the probability of achieving the performance condition during the term of the award agreement. We recognize stock-based compensation for performance condition share awards evenly over the term of the award agreement. Recently Issued Accounting Pronouncements In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2020-06–Debt–Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The update is to address issues identified as a result of the complexity associated with applying GAAP for certain financial instruments with characteristics of liabilities and equity. The update is effective for fiscal years beginning after December 15, 2021, including condensed periods within those fiscal years and with early adoption permitted. We are currently evaluating the impact of adopting this standard on our consolidated financial statements. In January 2020, the FASB issued ASU No. 2020-01–Investments–Equity Securities (Topic 321), Investments–Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)–Clarifying the Interactions Between Topic 321, Topic 323 and Topic 815 (A Consensus of the Emerging Issues Task Force) which makes improvements related to accounting for certain equity securities when the equity method of accounting is applied or discontinued, and scope considerations related to forward contracts and purchased options on certain securities. ASU 2020-01 is effective for fiscal years beginning after December 15, 2020. Our adoption of this standard on January 1 2021 did not have a material impact on our condensed consolidated financial statements. COVID-19 For more than a year in Nevada, local governments, state health officials, emergency managers, local health authorities and community partners have come together in a statewide response to COVID-19. Processes continue to be in place to support testing, contact tracing, disease investigation and vaccine rollout in communities throughout the state. On July 27, 2021, Nevada Governor Steve Sisolak signed Emergency Directive 047. This directive requires people in areas with substantial or high COVID-19 transmission to wear a face covering while in public indoor locations. Currently, 12 of Nevada’s 17 counties meet this threshold: Carson, Churchill, Clark, Douglas, Elko, Esmeralda, Lincoln, Lyon, Mineral, Nye, Washoe and White Pine. This mandate went into effect on Friday, July 30, 2021. We are operating in alignment with these guidelines for limiting the spread of COVID-19 and continue prioritizing the health of our employees, partners and suppliers. This includes the continuation of remote working for certain at-risk professionals and heightened monitoring of illness indicators.

Acquisitions, Investments and D

Acquisitions, Investments and Divestitures	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Acquisitions, Investments and Divestitures	Acquisitions, Investments and Divestiture Acquisition of Renewable Process Solutions Inc. On June 18, 2021, Comstock acquired 100% of the capital stock and voting shares of RPS, an advanced process engineering and renewable technology development company, in exchange for 1,000,000 restricted shares of our common stock, which are subject to lockup provisions with limitations on sale over a four-year and six-month period with a fair value of $2.4 million including the assumption of $0.1 million in liabilities. We identified RPS in discussions with our current and prospective investment companies, and acquired RPS to build our critical core competencies in advanced process engineering and renewable technology development necessary to facilitate our participation in the development and growth of these companies. For the six months ended June 30, 2021, RPS revenue and net income were $111,285 and $98,184, respectively, compared to no revenue and a loss of $22,699 for the same period of the prior year. Based upon our initial assessment, the excess purchase price over the fair value of the net assets acquired is $2.3 million which has been allocated to intangible assets and goodwill on the condensed consolidated balance sheet as of June 30, 2021. However, the overall allocation of purchase price is preliminary and subject to change. Investments Our investments include equity method investments in the companies shown below, one cost less impairment investment shown below, and financial instruments associated with these and other transactions. At June 30, 2021 and December 31, 2020, non-current investments included: June 30, 2021 December 31, 2020 Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 12,000,000 37.50% $ — —% LINICO Corporation 6,103,990 48.78% — —% Mercury Clean Up, LLC 2,000,616 25.0% 2,010,113 15.0% MCU Philippines, Inc. 507,788 50.0% 323,770 50.0% Pelen Limited Liability Company 574,773 25.0% 603,714 25.0% Total equity method investments $ 21,187,167 $ 2,937,597 Sierra Springs Opportunity Fund, Inc. 335,000 335,000 Total Investments $ 21,522,167 $ 3,272,597 Quantum Generative Materials LLC On June 24, 2021, Comstock invested in the equity of GenMat, a developer of quantum computing technologies with the goal of accelerating material science discovery and development and partnering in the commercialization of new quantum generated materials. GenMat is developing a proprietary quantum operating system to harnesses emerging quantum computing technologies and develop breakthrough new materials for use in our strategically aligned, high-impact fields of interest, including global mining, battery recycling, and carbon capture. At closing, we received 465,000 membership units and committed $15.0 million in cash and stock for the initial seed investment and an additional $35.0 million based upon GenMat’s realization of key development milestones, for up to 50% ownership of GenMat membership units. As of June 30, 2021, we have paid $2.0 million in cash toward the $5.0 million in scheduled cash purchase payments, and issued 3.0 million restricted shares of our common stock toward the $10.0 million required stock purchase price, for the $15.0 million initial funding. As of and for the three months ended June 30, 2021, we recognized the $360,000 excess of the fair value of the 3.0 million shares over the $10.0 million required stock purchase price as other income in the condensed consolidated statements of operations, and as an increase in the GenMat derivative asset on the condensed consolidated balance sheets (Note 15). As of closing and June 30, 2021, we hold 48.19% of GenMat membership units and 37.5% of voting membership units, and our chief executive officer is a member and chairman of the GenMat management committee. LINICO Corporation On February 15, 2021, the Company, Aqua Metals, Inc. (“AQMS”) and LINICO entered into a Series A Preferred Stock Purchase Agreement (“LINICO Stock Purchase Agreement”). Pursuant to the LINICO Stock Purchase Agreement, we purchased 6,250 shares of LINICO Series A 8% Convertible Preferred Stock (“Series A Preferred”) and issued 3.0 million shares of our restricted common stock (“CMI Stock”) in payment of the purchase price. The CMI stock had a fair value of $6,750,000, of which $6,250,000 was allocated to the investment in shares of LINICO and $500,000 was allocated to the derivative asset related to LINICO on the condensed consolidated balance sheets (Note 15). The Series A Preferred has a conversion price of $1.25 per share of LINICO common stock. Following the purchase of the Series A Preferred, we own 45.45% of LINICO fully diluted shares and 47.78% of voting shares. Our chief executive officer is a member and the Chairman of the LINICO board of directors. Judd Merrill, one of our directors, is chief financial officer of AQMS. Under the LINICO Stock Purchase Agreement, we also agreed to make $4.5 million in cash payments to LINICO (“Cash Commitment”), payable in a series of installments between February 26, 2021 and September 30, 2021. At June 30, 2021, $2.0 million was paid and recognized as an adjustment to the derivative asset related to LINICO on the condensed consolidated balance sheets (Note 15). Pursuant to the LINICO Stock Purchase Agreement, the Company and LINICO entered into a warrant agreement (“Warrant”) wherein we have the right to purchase 2,500 additional shares of Series A Preferred for a total exercise amount of $2.5 million. The Series A Preferred received by us pursuant to exercise of the Warrant may be converted into shares of LINICO common stock at a conversion price of (i) $1.25, if exercised on or before February 15, 2022, or (ii) $2.00, if exercised after February 15, 2022. Pursuant to the terms of an industrial lease between LINICO and AQMS entered into on February 15, 2021 (“LINICO Lease Agreement”), if LINICO elects not to exercise its option to purchase from AQMS land, buildings and related improvements, initially leased by AQMS to LINICO, for (i) $14,250,000, if the purchase is made on or before October 1, 2022 or (ii) $15,250,000, if the purchase is made after October 1, 2022, we can assume the purchase option. The LINICO Lease Agreement requires LINICO to make an initial deposit by October 15, 2021 in an amount equal to $1,250,000, and an additional deposit (“Additional Deposit”) by November 1, 2022, in an amount equal to $2,000,000, to be credited towards the purchase price of the facility. The LINICO Stock Purchase Agreement grants us the option to fund the Additional Deposit with shares of our common stock (in no event will we issue shares to LINICO pursuant to the LINICO Stock Purchase Agreement that exceed 19.9% of our total issued and outstanding common shares as of February 15, 2021). Mercury Clean Up, LLC The Mercury Remediation Pilot, Investment and Joint Venture Agreement ("MCU Agreement") contains a provision whereby we are required to issue additional shares of our common stock for a make whole difference between the value of the 900,000 previously issued shares of our common stock received by MCU and our required stock-based investment of $850,000. In May 2020, we issued to MCU 650,000 additional shares of our common stock to reduce the make whole difference. During January and February 2021, MCU sold the 625,000 common shares for net proceeds of $1,147,185, resulting in a $762,377 excess contribution, which was paid to us in February 2021 (Note 15). MCU Philippines, Inc. On December 4, 2020, we formalized a non-interest-bearing note receivable from MCU-P that had a fair value based on the discounted present value of future payments of $855,866, which was comprised of the $1,180,000 face amount less implied interest of $324,134, which was recognized as consideration for our December 4, 2020 investment in MCU-P. As of December 31, 2020, the net balance of the note receivable was $860,940. On March 5, 2021, we loaned an additional $820,000 to MCU-P, increasing the face value of the non-interest-bearing note receivable to $2,000,000. Implied interest of $189,337 for the additional loan increased the value of our investment in MCU-P to $513,107. The discounted present value was calculated using a rate of 7.1%, which is based on the alternative borrowing cost of MCU-P, considering market data for companies with comparable credit ratings. The additional loan amount resulted in our ownership interest in MCU increasing from 15% to 25%. As of June 30, 2021, the net balance of the note receivable is $1,540,319 which is recorded on the condensed consolidated balance sheets in notes receivable and advances, net. The note receivable matures on December 31, 2024. Sierra Springs Opportunity Fund, Inc. During 2019, Comstock invested $335,000 into a qualified opportunity zone fund, SSOF, which owns SSE, a qualified opportunity zone business. We expect to own approximately 9% of SSOF upon issuance by SSOF of all 75.0 million authorized shares to investors. As of June 30, 2021, our $335,000 investment in SSOF and 6.7 million voting shares represent 12.0% of the total as converted SSOF common shares and the $0.5 million investment and 9.2 million voting shares of our chief executive officer and two of our directors represent 16.4% of the total as converted SSOF common shares. Our chief executive officer is president and a director of SSOF and an executive and a director of SSE. At June 30, 2021, Comstock’s $335,000 investment in SSOF is recorded on the condensed consolidated balance sheets as a non-current investment asset. The investment is accounted for at cost less impairment. Management has identified no events or changes in circumstances that have a significant adverse effect on the carrying value of the investment. For the three and six months ended June 30, 2021, we advanced SSOF an additional $0.6 million and $2.7 million respectively, increasing total advances to $4.4 million, to be used by SSOF for deposits and payments on land and other facilities related to investments in qualified businesses in the opportunity zone. The advances are non-interest-bearing and are expected to be repaid during 2021, upon the sale of our Silver Springs Properties to SSE (Note 4). The $4.4 million of advances are recorded on the condensed consolidated balance sheets at June 30, 2021 in notes receivable and advances, net. Plain Sight Innovations LLC Loan On April 1, 2021, we made a loan to PSI pursuant to a secured promissory note with a face value of $750,000 ("PSI Note"). The PSI Note principal, together with interest at the rate of 12% per annum, is due and payable on September 30, 2021, and is secured by substantially all of the assets of PSI. We are currently collaborating with PSI on a number of material science advancements associated with lithium-ion battery storing, crushing, and black mass processing, and other areas of interest. On May 17, 2021, we increased the loan by $85,000 to $835,000 to fund an additional PSI intellectual property development. MANA Corporation and LP Biosciences LLC In June 2021, we placed $500,000 in an escrow account with MANA, and made a $326,258 non-refundable advance to LP Biosciences LLC ("LPB") to fund certain costs associated with a prospective transaction and related financing. The escrow balance and advance are included in restricted cash and prepaid expenses and other current assets, respectively, on our condensed consolidated balance sheets as of June 30, 2021. Divestiture Sale of Comstock Mining LLC In connection with the September 2020 sale of the membership interests of Comstock Mining LLC, there are three agreements between the Company and Tonogold: the Membership Interest Purchase Agreement, the Mineral Exploration and Mining Lease, and a Lease Option Agreement for our American Flat processing facility. Tonogold Reimbursements Under the three Tonogold agreements, Tonogold is required to reimburse payments made by Comstock including but not limited to all costs associated with owning the properties, lease and option payments, and interest expense. For the three and six months ended June 30, 2021, total reimbursements and lease income were $0.5 million and $1.8 million, respectively. For the three and six months ended June 30, 2020, total reimbursements and lease income were $0.5 million and $1.2 million, respectively. Reimbursements for the six months ended June 30, 2021 include the $812,500 reimbursement of the Northern Comstock accelerated payment, added to the Note principal balance in March 2021, and $0.4 million of additional reimbursements associated with the $1.0 million added to the Note principal balance in June 2021. As of June 30, 2021, the remaining $0.6 million to be applied to future Tonogold reimbursements is recorded to deposits liabilities on the condensed consolidated balance sheets. Tonogold Note Receivable The consideration received for Tonogold's acquisition of Comstock Mining LLC in 2020 included the Note. The Note had an initial principal balance of $5,475,000 when the Note was issued on March 20, 2020. The outstanding principal balance was $4,475,000 when the purchase agreement closed on September 8, 2020. The Note included the following features: 1) conversion feature allowing us, at our sole option, to elect payment in Tonogold common shares upon an event of default or upon a partial or whole prepayment by Tonogold; 2) change of control redemption right allowing us to redeem the Note in cash at a 125% premium; 3) event of default redemption right allowing us the right to elect redemption of the Note in cash at a 118% premium; and 4) an option for us to extend the maturity date if an event of default has occurred or is expected to occur or a fundamental transaction (as defined in the Note) has been announced but not yet closed. On March 3, 2021, we made a $812,500 accelerated payment to Northern Comstock LLC (“Northern Comstock”) pursuant to the Northern Comstock operating agreement (Note 21). Primarily as a result of the Northern Comstock accelerated payment, the Note was amended in March 2021, which included: 1) adding $812,500 for Tonogold’s Northern Comstock accelerated payment reimbursement obligation and an amendment fee of $262,500 to the principal amount of the Note, increasing the principal amount to $5,550,000 (Note 15). The Note was further amended in June 2021, to add $1.0 million for certain Tonogold, Northern Comstock and other reimbursement obligations and an amendment fee of $100,000 to the principal amount of the Note, increasing the principal amount to $6,650,000. As of and for the three months ended June 30, 2021, due and payable reimbursement obligations were credited to mining claims costs and expenses, the amendment fees were credited to other income in the condensed consolidated statements of operations, and reimbursement obligations not yet due and payable were credited to deposits liability on the condensed consolidated balance sheets. The Note has an interest rate of 12% per annum, with interest payable monthly. The outstanding principal balance is due on March 31, 2022, unless extended by us. The fair value of the Note on June 30, 2021 and December 31, 2020 was $7.2 million and $5.5 million, respectively. For the three and six months ended June 30, 2021, we recognized other expense of $1.2 million and $0.4 million respectively, for the change in fair value of the Note in the condensed consolidated statements of operations (Notes 3, 15 and 17). Tonogold Common Shares At June 30, 2021 and December 31, 2020, we held 9.5 million and 13.1 million Tonogold common shares with fair values of $1.4 million and $3.9 million, respectively. During the three and six months ended June 30, 2021, we sold 1,944,658 shares and 3,663,447 shares, respectively, for proceeds of $0.2 million and $0.9 million, respectively, and recognized a loss and gain on sale of common shares of $0.1 million and $0.1 million, respectively. For the three and six months ended June 30, 2021, we recognized unrealized losses on the change in fair value of the common shares of $1.0 million and $1.9 million, respectively (Note 15).

Notes Receivable and Advances,

Notes Receivable and Advances, Net	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Notes Receivable and Advances, Net	Notes Receivable and Advances, Net Notes receivable and advances, net at June 30, 2021 and December 31, 2020 include: June 30, 2021 December 31, 2020 Tonogold note receivable, face value $ 6,650,000 $ 4,475,000 Unrealized gain 596,000 1,023,500 Tonogold note receivable, fair value (Notes 2 and 15) 7,246,000 5,498,500 Plain Sight Innovations LLC note receivable face value (Note 2) 835,000 — SSOF advances receivable (Note 2) 4,385,000 1,650,000 Other note receivable 38,459 — Total notes receivable and advances, net - current portion 12,504,459 7,148,500 MCU-P note receivable, face value 2,000,000 1,180,000 Unamortized discount for implied interest (459,681) (319,060) MCU-P note receivable - non-current (Note 2) 1,540,319 860,940 Total notes receivable and advances, net $ 14,044,778 $ 8,009,440

Assets Held for Sale

Assets Held for Sale	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Assets Held for Sale	Assets Held for Sale We previously committed to a plan to sell certain land, buildings, and water rights. As of June 30, 2021 and December 31, 2020, we had assets, with a value of $6.3 million, that met the criteria to be classified as assets held for sale. Assets held for sale at June 30, 2021 and December 31, 2020 include: June 30, 2021 December 31, 2020 Silver Springs Properties: DTSS (Land) $ 3,589,876 $ 3,589,876 Industrial Park (Land and water rights) 2,738,462 2,738,462 Total assets held for sale $ 6,328,338 $ 6,328,338

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Land and property deposits $ — $ 12,600 Surety bond and insurance 182,548 139,527 Stock sales proceeds receivable — 200,000 Pelen option 100,000 100,000 LPB non-refundable advance 326,258 — Other 336,877 228,951 Total prepaid expenses and other current assets $ 945,683 $ 681,078 On December 16, 2020, we entered into a securities purchase agreement with Wingfield Tono, LP (“Wingfield”), and agreed to sell 15,666,667 Tonogold common shares at $0.33 per share in three closings. On December 23, 2020, we transferred 3,333,333 Tonogold common shares to Wingfield for total proceeds of $1.1 million. As of June 30, 2021 and December 31, 2020, we had received $0.9 million in connection with the securities purchase agreement. On April 13, 2021, Wingfield returned 606,601 of the Tonogold common shares previously transferred under the Wingfield securities purchase agreement. The return of the shares eliminated a $200,000 receivable from Wingfield and terminated the securities purchase agreement. On September 1, 2020, we paid $100,000 for a one-year option to purchase the remaining 75% of the membership interests of Pelen not owned by the Company for a purchase price of $3,750,000.

Mineral Rights and Properties a

Mineral Rights and Properties and Properties, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2021
Mineral Industries Disclosures [Abstract]
Mineral Rights and Properties and Properties, Plant and Equipment, Net	Mineral Rights and Properties and Properties, Plant and Equipment, Net Mineral Rights and Properties Mineral rights and properties at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Dayton resource area $ 2,971,838 $ 2,971,838 Spring Valley area 1,630,332 1,630,332 Oest area 307,522 307,522 Occidental area 1,002,172 1,002,172 Northern extension 157,205 157,205 Northern targets 161,920 121,170 Other mineral properties 317,405 317,405 Water rights 90,000 90,000 $ 6,638,394 $ 6,597,644 These mineral rights and properties are segmented based on our identified resource areas and exploration targets. During the three and six months ended June 30, 2021 and 2020, we did not recognize related depletion expense as none of the properties are in production. On January 17, 2021, we acquired two patented lode mining claims. The two patents, totaling approximately 34 acres, are located at the north end of the Occidental trend in Storey County, Nevada. The claims were purchased for a total of $40,750, with no royalty. On February 25, 2020 and September 17, 2020, we sold two patented mining claims and five unpatented mining claims (the "Wild Horse" properties) and eight unpatented mining claims (the "Como Comet" properties), respectively, to Hercules Gold USA LLC ("Hercules") for a total purchase price of $100,000 and 100,000 shares of common stock of Eclipse Gold Mining Corporation (the parent company of Hercules, "Eclipse"), with a fair value of $52,000. In February 2021, Eclipse merged with Northern Vertex and the 100,000 Eclipse common shares were converted to 109,000 Northern Vertex common shares, classified as investments in equity securities on the condensed consolidated balance sheets. All of our mineral exploration and mining lease payments are classified as mining costs and expenses in the condensed consolidated statements of operations. Properties, Plant and Equipment, Net Properties, plant and equipment at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Land and buildings leased to others Daney Ranch $ 2,261,263 $ 2,261,263 Gold Hill Hotel 753,272 753,272 Other real estate 314,526 314,526 Less accumulated depreciation (1,277,724) (1,196,426) Total, net 2,051,337 2,132,635 Property, plant, and equipment for mineral processing American Flat land and buildings 6,500,817 6,500,817 Crushing, processing, and refining plant and equipment 21,113,178 21,113,178 Less accumulated depreciation (22,050,015) (21,943,657) Total, net 5,563,980 5,670,338 Other property and equipment Comstock corporate campus 1,549,453 1,549,453 Vehicle and equipment 2,267,916 2,267,916 Furniture and fixtures 556,860 549,860 Less accumulated depreciation (3,587,383) (3,545,502) Total, net 786,846 821,727 Total properties, plant and equipment, net $ 8,402,163 $ 8,624,700 During the three and six months ended June 30, 2021, we recognized depreciation expense of $0.1 million and $0.2 million, respectively. During the three and six months ended June 30, 2020, we recognized depreciation expense of $0.1 million and $0.3 million, respectively.

Reclamation Bond Deposit

Reclamation Bond Deposit	6 Months Ended
	Jun. 30, 2021
Environmental Remediation Obligations [Abstract]
Reclamation Bond Deposit	Reclamation Bond Deposit The Nevada Revised Statutes and Regulations require a surety bond to be posted for mining projects so that, after the completion of such mining projects, the sites are left safe, stable and capable of productive post-mining uses. The bond is intended to cover the estimated costs required to safely reclaim the natural environment to the regulatory standards established by the State of Nevada’s Division of Environmental Protection. Accordingly, we have a $6.8 million reclamation surety bond through the Lexon Surety Group (“Lexon”) with the State of Nevada’s Bureau of Mining Regulation and Reclamation as of June 30, 2021. In addition, we have a $0.5 million surety bond with Storey County, Nevada related to mine reclamation as of June 30, 2021. As part of the surety agreement, we agreed to pay a 2% annual bonding fee. The total cash collateral, per the surety agreement, was $2.6 million at June 30, 2021 and December 31, 2020. The reclamation bond deposit at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Lexon surety bond cash collateral $ 2,588,875 $ 2,588,768 Other cash reclamation bond deposits 106,936 106,936 Total reclamation bond deposit $ 2,695,811 $ 2,695,704 The total cash collateral is a component of the reclamation bond deposit on the condensed consolidated balance sheets and, at June 30, 2021 and December 31, 2020 includes earned income of $88,876 and $88,768, respectively, which has been left on deposit at BNY Mellon.

Other Assets

Other Assets	6 Months Ended
	Jun. 30, 2021
Other Assets, Noncurrent [Abstract]
Other Assets	Other Assets Other assets at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Other long-term receivables and prepaid expenses $ 102,259 $ 154,950 Long-term deposits 24,354 24,354 $ 126,613 $ 179,304

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Accrued Expenses and Other Liabilities	Accrued Expenses and Other Liabilities Accrued expenses and other liabilities at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Accrued Northern Comstock LLC contributions, net — 180,833 Accrued payroll costs 187,343 153,615 Accrued board of directors' fees — 60,000 Accrued vendor liabilities 96,613 136,499 Other accrued expenses 69,716 4,000 Total accrued expenses and other liabilities $ 353,672 $ 534,947

Leases

Leases	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Leases	Leases Lease Expense We have an operating lease, as lessee, with the Sutro Tunnel Company, as lessor, 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 each November of $25 per month, which began in 2020. The operating lease is sub-leased to Gold Hill Management LLC, the operators of the Gold Hill Hotel, and not separately valued within the Gold Hill Hotel lease. For the three and six months ended June 30, 2021, the fixed operating lease expense was $2,525 and $5,049, respectively, with 7.26 years remaining on the lease at June 30, 2021. We have the following lease balances recorded on the condensed consolidated balance sheets as follows: Lease Assets and Liabilities Classification June 30, 2021 December 31, 2020 Operating lease right-of-use asset Other assets $ 49,145 $ 51,294 Operating lease liability - current Accrued expenses and other liabilities $ 4,008 $ 3,650 Operating lease liability - long-term Other liabilities 47,682 49,791 Total operating lease liabilities $ 51,690 $ 53,441 Maturities of lease liabilities by fiscal year for our operating leases are as follows: Remainder of 2021 $ 4,700 2022 9,650 2023 9,950 2024 10,250 2025 10,550 Thereafter 31,500 Total operating lease payments 76,600 Less: Imputed interest (24,910) Present value of lease liabilities $ 51,690 Lease Income Real estate revenue from operating leases on our land and buildings leased to others (Note 6) recorded on the condensed consolidated statements of operations for the three and six months ended June 30, 2021 and 2020 is as follows: Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Daney Ranch $ 27,000 $ — $ 54,000 $ — Gold Hill Hotel 13,575 24,000 20,150 48,000 Lab and office space — 7,500 — 15,000 Land 4,500 4,500 9,000 9,000 All other residential 9,550 12,375 19,975 24,800 Total real estate revenue from operating leases $ 54,625 $ 48,375 $ 103,125 $ 96,800 Maturities of lease payments for operating leases on our land and buildings leased to others are as follows: Remainder of 2021 $ 100,650 2022 180,025 2023 166,325 2024 22,725 Thereafter — Total Minimum Lease Income $ 469,725 On February 1, 2021, we signed a lease, as lessor, with Gold Hill Management LLC to lease the Gold Hill Hotel. The lease term began on April 1, 2021 and ends on March 31, 2024. The agreement includes the payment of $19,500 in previously deferred rent from the previous month to month tenant, Crown Point Management LLC. The rent is $4,525 per month for the first year, inclusive of real estate taxes, increasing to $6,050 per month for the second year, and $7,575 per month for the third year. At the end of the three-year term, the tenant may renew the lease for up to two additional five-year periods, at a rate of $8,000 per month. The options to extend are not included in the lease payments to be received on an annual basis in the above table.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt at June 30, 2021 and December 31, 2020 consisted of the following: Note Description June 30, 2021 December 31, 2020 Georges Trust Unsecured Promissory Notes - 12% interest, due September 2021 $ — $ 1,389,014 Concorde Trust Unsecured Promissory Note - 12% interest, due 2021 — 683,263 Bean Trust Unsecured Promissory Note - 12% interest, due 2021 — 290,386 GHF Inc Unsecured Promissory Note - 12% interest, due September 2021 — 916,712 Note Payable (Caterpillar Financial Services) - 5.7% interest — 404,373 Total debt — 3,683,748 Less: debt discounts and issuance costs — (126,043) Total debt, net of discounts and issuance costs — 3,557,705 Less: current maturities — (3,557,705) Long-term debt, net of discounts and issuance costs $ — $ — Unsecured Promissory Notes On March 4, 2021, we retired our unsecured promissory notes ("Promissory Notes") by paying the remaining principal balance of $3.1 million plus earned OID of $0.1 million. For the six months ended June 30, 2021, interest expense on the Promissory Notes was $139,213, which includes OID amortization of $71,289. GF Comstock 2 LP Debenture On August 11, 2020, we retired the GF Comstock 2 LP debenture ("Debenture") by paying the remaining principal balance of $4.0 million, plus the remaining make whole obligation of $0.2 million and recognized a loss on early retirement of debt of $51,000. Interest expense on the Debenture was $0.2 million and $0.3 million for the three and six months ended June 30, 2020, respectively, of which Tonogold reimbursed $0.1 million and $0.2 million, respectively. Caterpillar Equipment Facility On March 4, 2021, we retired the Caterpillar Financial Services loan by paying the remaining principal balance of $296,171.

Long-Term Reclamation Liability

Long-Term Reclamation Liability and Retirement Obligation Asset	6 Months Ended
	Jun. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]
Long-Term Reclamation Liability and Retirement Obligation Asset	Long-Term Reclamation Liability and Retirement Obligation Asset We are required to mitigate long-term environmental impacts by stabilizing, contouring, re-sloping, and re-vegetating various portions of our sites after mining and mineral processing operations are completed. These reclamation actions are conducted in accordance with plans reviewed and approved by appropriate regulatory agencies. As of June 30, 2021 and December 31, 2020, we have accrued a long-term liability of $5.3 million and $6.1 million. respectively, for our obligation to reclaim our mine facilities based on our most recent reclamation plan, as revised, submitted and approved by the Nevada State Environmental Commission and Division of Environmental Protection. Our total reclamation liability includes cost estimates for our American Flat processing facility, Dayton project and enhanced reclamation obligations in Storey County, Nevada. Under the Lease Option Agreement with Tonogold, we must preserve the property and equipment in its current state for possible resumption of processing by Tonogold through November 2022 and, if the option is exercised, Tonogold will begin processing at the American Flat facility. Tonogold has not yet announced specific plans or a definitive schedule for future processing, but has announced actions that could lead to mining operations in the vicinity of the American Flat facility. If the option is not exercised, Comstock may repurpose the plant to be used for processing another resource. Based on these facts and circumstances, management extended the timing of reclamation to five years from January 1, 2021, with an updated expected reclamation commencement date of December 31, 2025. This resulted in a reduction in the liability of $926,434. The updated liability was calculated based on a weighted average credit-adjusted risk-free rate of 6.02%, which was calculated from the discount rates used in the eight layers of asset retirement obligations recorded since 2010, and an inflation rate of 1.78% based on the average Consumer Price Index over the previous five years. The adjustment in excess of the net retirement obligation asset of $57,964 was $868,471 as of January 1, 2021 and was recorded as a credit to environmental and reclamation costs and expenses in the condensed consolidated statements of operations. In conjunction with recording the original reclamation liability, we recorded a retirement obligation asset on the consolidated balance sheets that was amortized over the period of the anticipated land disturbance and operations. Such costs were based on management’s original estimate of then expected amounts for remediation work, assuming the work is performed in accordance with current laws and regulations. It is reasonably possible that, due to uncertainties associated with the application of laws and regulations by regulatory authorities and changes in reclamation or remediation technology, the ultimate cost and timing of reclamation and remediation could change in the future. The accretion of the reclamation liability for the three and six months ended June 30, 2021 totaled $78,693 and $156,214, respectively, and was a component of environmental and reclamation costs and expenses in the condensed consolidated statements of operations. The accretion of the reclamation liability for the three and six months ended June 30, 2020 totaled $5,178 and $10,355, respectively, and was a component of environmental and reclamation costs and expenses in the condensed consolidated statements of operations. The amortization of the retirement obligation asset for the three and six months ended June 30, 2021 was $0. The amortization of the retirement obligation asset for the three and six months ended June 30, 2020 was $14,491 and $28,982, respectively, and was a component of environmental and reclamation costs and expenses in the condensed consolidated statements of operations. Following is a reconciliation of the mining retirement liability associated with our reclamation plan for the mining projects as of June 30, 2021 and December 31, 2020: June 30, 2021 December 31, 2020 Long-term reclamation liability — beginning of period $ 6,054,919 $ 6,034,208 Reduction of obligation due to extension of time (926,434) — Accretion of reclamation liability 156,214 20,711 Long-term reclamation liability — end of period $ 5,284,699 $ 6,054,919 Following is a reconciliation of the mining retirement obligation asset as of June 30, 2021 and December 31, 2020: June 30, 2021 December 31, 2020 Retirement obligation asset — beginning of period $ 57,963 $ 115,926 Reduction of obligation liability (57,963) Amortization of retirement obligation asset — (57,963) Retirement obligation asset — end of period $ — $ 57,963

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We lease certain mineral rights and properties under operating leases expiring at various dates through 2040. Future minimum annual lease payments, including royalty and rental payments, under these existing lease agreements are as follows as of June 30, 2021: Remainder of 2021 $ 51,000 2022 114,000 2023 114,000 2024 108,000 2025 110,000 Thereafter 1,686,250 $ 2,183,250 Expense under leases for the three and six months ended June 30, 2021 was $37,435 and $62,585, respectively. Tonogold reimbursements of lease costs for the three and six months ended June 30, 2021 were $25,150 and $50,300, respectively. Expense under leases for the three and six months ended June 30, 2020 was $26,150 and $51,073, respectively. Tonogold reimbursements of lease costs for the three months ended June 30, 2020 were $12,850 and $25,700, respectively. Royalty Agreements We have minimum royalty obligations for certain of our mineral properties and leases. For most of the mineral properties and leases, we are subject to a range of royalty obligations once production commences. These royalties range from 0.5% to 5% of Net Smelter Returns ("NSR") from minerals produced on the properties, with the majority being under 3%. Some of the factors that influence the amount of the royalties include ounces extracted and the price of gold. Our mining and exploration activities are subject to various laws and regulations governing environmental protection. These laws and regulations are frequently changing and generally becoming more restrictive. We believe our operations are in compliance with applicable laws and regulations, in all material respects. We continuously make expenditures to comply with such laws and regulations, but cannot predict the full amount of such future expenditures. Comstock Residents Association On January 31, 2014, the Comstock Residents Association (“CRA”) and two of its members filed a civil action in the Third Judicial District Court in Lyon County, Nevada (“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 a master plan amendment and zone changes that were approved by the Commissioners in 2014 (“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. On January 11, 2021, the Nevada Supreme Court issued a final order affirming the District Court's judgment in favor of Lyon County and Comstock Mining. On January 29, 2021, the CRA filed a Petition for Rehearing to the Nevada Supreme Court. On February 25, 2021, the Nevada Supreme Court issued an order denying a rehearing. On March 8, 2021, the CRA filed a Petition for En Banc Reconsideration to the Nevada Supreme Court. On April 9, 2021, the Nevada Supreme Court responded to the petition by issuing an order denying en banc reconsideration, once again, in favor of Lyon County and Comstock Mining. OSHA Complaint On or about February 27, 2020, the Company received notice that three former employees had filed a complaint with OSHA regarding alleged wrongful termination of employment in 2019, seeking backpay, front pay and other compensatory damages (for mental anguish and reputational harm) as well as interest and legal fees and costs. We believe that those terminations were lawful and intend to vigorously defend the complaint. As of June 30, 2021 and December 31, 2020, we have accrued severance of $84,166 in connection with this complaint, which is recorded in accrued expenses and other liabilities on the condensed consolidated balance sheets.

Equity

Equity	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Equity	Equity Equity Issuance Agreements On March 2, 2021, we entered into equity purchase agreements (“Equity Purchase Agreements”) with certain investors to issue and sell in a registered direct offering (“Offering”) 4.0 million shares of common stock at a price of $4.00 per share. The Equity Purchase Agreements contain customary representations, warranties and agreements of the Company, and customary conditions to closing, indemnification rights and obligations of the parties. The Offering of the shares closed on March 4, 2021. We paid Noble Capital Markets, Inc., the placement agent for the Offering, an aggregate cash fee of $960,000 (equal to 6% of the aggregate gross proceeds raised in the Offering), and $30,000 for other expenses, resulting in net proceeds of $15,010,000. On February 8, 2021, we entered into an equity purchase agreement (“2021 Leviston Sales Agreement”) with Leviston Resources LLC (“Leviston”) to offer and sell registered shares of common stock at an aggregate offering price of up to $5.0 million from time to time, at our option, on terms we deem favorable. The term of the agreement is 24 months. We agreed to deliver to Leviston additional shares of common stock with a fair value of $250,003, for no additional consideration, on the first settlement date with respect to a put notice delivered by us. For the three months ended March 31, 2021, we issued to Leviston 423,842 common shares with an aggregate sales price of $2,020,000, at an average price per share of $4.77, and an additional 50,907 common shares in commitment and due diligence fees. As of June 30, 2021, the 2021 Leviston Sales Agreement has $2,980,000 of remaining capacity. Gross proceeds from and fees related to the issuance of shares of our common stock pursuant to registered equity issuance agreements for the six months ended June 30, 2021 and 2020 are as follows: 2021 2020 Number of shares sold 4,423,842 638,511 Gross proceeds $ 18,020,000 $ 242,621 Common stock issuance costs (1,313,002) (50,070) Net proceeds $ 16,706,998 $ 192,551 Average price per share $ 4.07 $ 0.38 Other Common Stock Issuances We issued 3.0 million restricted shares of our common stock as consideration for the February 15, 2021 investment in LINICO, 1.0 million restricted common shares as part of the consideration for the June 18, 2021 acquisition of RPS, and an additional 3.0 million restricted common shares as part of the consideration for the June 24, 2021 investment in GenMat.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table presents our assets at June 30, 2021 measured at fair value on a recurring basis: Fair Value Measurements at June 30, 2021 Total Quoted Significant Significant Assets: Common shares of Tonogold (Note 2) $ 1,420,262 $ 1,420,262 $ — $ — Tonogold note receivable (Note 2) 7,246,000 — — 7,246,000 LINICO derivative asset (Note 2) 6,640,000 — 6,640,000 — GenMat derivative asset (Note 2) 890,000 — 890,000 — Common shares of Northern Vertex (Note 6) 28,885 28,885 — — Total Assets $ 16,225,147 $ 1,449,147 $ 7,530,000 $ 7,246,000 The following table presents our assets and liabilities at December 31, 2020 measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2020 Total Quoted Significant Significant Assets: Common shares of Tonogold (Note 2) $ 3,939,558 $ 3,939,558 $ — $ — Tonogold note receivable (Note 2) 5,498,500 — — 5,498,500 MCU derivative asset (Note 2) 265,127 265,127 — Common shares of Northern Vertex (Note 6) 40,165 — 40,165 — Total Assets $ 9,743,350 $ 3,939,558 $ 305,292 $ 5,498,500 During the six months ended June 30, 2021, the common shares of Northern Vertex (previously Eclipse) were transferred from Level 2 to Level 1 as a result of the restriction period expiring on March 1, 2021. For the six months ended June 30, 2021 and 2020, there were no other transfers of assets and liabilities between Level 1, Level 2 and Level 3. The following tables provides reconciliation between the beginning and ending balance of investments measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Beginning balance $ 7,319,000 $ 11,090,243 $ 5,498,500 $ 9,080,000 Total change in fair value recognized in earnings Tonogold convertible preferred shares — 240,000 — (45,000) Tonogold contingent forward asset — 351,091 — 1,413,382 Tonogold note receivable (Note 2) (1,173,000) — (427,500) — (1,173,000) 591,091 (427,500) 1,368,382 Additions Tonogold contingent forward asset — — — 1,232,952 Conversion of Tonogold convertible preferred shares to Tonogold common — (1,100,000) — (1,100,000) Tonogold note receivable (Note 2) 1,100,000 — 2,175,000 — 1,100,000 (1,100,000) 2,175,000 132,952 Ending balance $ 7,246,000 $ 10,581,334 $ 7,246,000 $ 10,581,334 Valuation Methodologies Following is a description of the valuation methodologies used for our financial instruments measured at fair value on a recurring basis as well as the general classification of such instruments pursuant to the valuation hierarchy. Common Shares of Tonogold The fair value of our investment in common shares of Tonogold is based on the closing price per share of the stock. At June 30, 2021 and December 31, 2020, the fair values of the common shares are based on the $0.15 and $0.30 closing share prices (OTC: TNGL), respectively. We recorded unrealized losses of $1,029,482 and $1,920,521 for the change in fair value in other income (expense) in the condensed consolidated statements of operations for the three and six months ended June 30, 2021, respectively. We recorded an unrealized gain of $1,380,929 for the change in fair value in other income (expense) in the condensed consolidated statements of operations for the three and six months ended June 30, 2020. The Tonogold common shares are classified within Level 1 of the valuation hierarchy. Tonogold Note Receivable In connection with Tonogold's acquisition of Comstock Mining LLC on September 8, 2020, we recorded the Note due from Tonogold on the consolidated balance sheets, with a principal amount of $4,475,000 and a 12% annual interest rate. Interest is due and payable monthly with the principal originally due and payable on September 20, 2021 and extended to March 31, 2022. Because of embedded features, the Company made the irrevocable election to report the Note Receivable on a fair value basis. At December 31, 2020, the fair value of the Note was $5.5 million based on a Monte Carlo model with the following inputs: Tonogold common share price – $0.30; volatility – 89%; risk free rate – 0.09%; cost of debt – 7.62%; conversion premium – 30%; probability of prepayment – 5% at both March and June 2021; probability of change in control – 5% at June 2021; probability of default – 27% at September 2021. At June 30, 2021, the fair value of the Note was $7.2 million based on a Monte Carlo model with the following inputs: Tonogold common share price – $0.15; volatility – 49%; risk free rate – 0.07%; cost of debt – 6.24%; conversion premium – 30%; probability of prepayment – 10% at August 2021; probability of default – 28% at March 2022. We recorded other expense of $1.2 million and $0.4 million in the condensed consolidated statements of operations for the three and six months ended June 30, 2021, respectively, which represented changes in fair value of the Note. The Note is classified within Level 3 of the valuation hierarchy. LINICO Derivative Asset On February 16, 2021, we recorded a derivative asset on the consolidated balance sheets in connection with the LINICO Stock Purchase Agreement. On that date, the $500,000 fair value of the derivative asset was determined based on the excess of the value of 3.0 million shares of our common stock issued to and held by LINICO over the $6,250,000 contractual consideration required under the agreement. The value of the shares was based on the $2.25 closing price per share of our common stock on that date. At June 30, 2021, the $6.6 million fair value of the derivative asset is based on the same number of shares and the $3.63 closing price per share of our common stock plus $2.0 million of Cash Commitment payments made to LINICO. We recorded an unrealized loss of $2,849,999 and an unrealized gain $4,140,000 for the change in fair value of the LINICO derivative asset in other income (expense) in the condensed consolidated statements of operations for the three and six months ended June 30, 2021, respectively. The derivative asset is classified within Level 2 of the valuation hierarchy. GenMat Derivative Asset On June 24, 2021, we recorded a derivative asset on the consolidated balance sheets in connection with the GenMat Membership Interest Purchase Agreement. On that date, the $530,000 fair value of the derivative asset was determined based on the excess of the value of 3.0 million shares of our common stock issued to and held by GenMat over the $10.0 million contractual consideration required under the agreement. The value of the shares was based on the $3.51 closing price per share of our common stock on that date. At June 30, 2021, the $890,000 fair value of the derivative asset is based on the same number of shares and the $3.63 closing price per share of our common stock on that date. We recorded $360,000 for the increase in fair value of the derivative asset in other income in the condensed consolidated statements of operations for the three months ended June 30, 2021. The derivative asset is classified within Level 2 of the valuation hierarchy. Common Shares of Northern Vertex During 2020, we sold certain mining claims in exchange for 100,000 shares of common stock of Eclipse, which were restricted from sale through March 1, 2021. At December 31, 2020, the fair value of the Company’s investment is based on the $0.43 closing price per share of the stock with a discount of $3,010 calculated based on a required holding period of 0.17 years, risk-free rate of 0.08% and volatility of 74.0%. In February 2021, Eclipse merged with Northern Vertex and our 100,000 shares of Eclipse were converted to 109,000 Northern Vertex shares. On March 1, 2021, the restriction period expired and the fair value of the shares as of June 30, 2021 is based on the closing price per share of $0.27. We recorded an unrealized loss of $1,744 and $11,280 for the reduction in fair value of the Northern Vertex shares in other expense in the condensed consolidated statements of operations for the three and six months ended June 30, 2021, respectively. Upon expiration of the restriction period, the Northern Vertex common shares were transferred from Level 2 to Level 1 of the valuation hierarchy. MCU Derivative Asset On December 4, 2020, we recorded a derivative asset on the consolidated balance sheets in connection with our $2.0 million purchase of 15% of MCU membership interests. At December 31, 2020, the $265,127 fair value of the derivative asset was based on 625,000 of our common shares issued as a portion of the purchase price, and the $1.04 closing price per share of our common stock. During the six months ended June 30, 2021, MCU sold all 625,000 shares, resulting in a final derivative asset fair value of $762,377 based on the excess of actual net proceeds and cash payments to MCU over the $2 million purchase price. We received a cash payment of $762,377 from MCU in February 2021 in full satisfaction of any excess proceeds from the sale of the stock, which was applied to the derivative asset, resulting in no remaining fair value as of June 30, 2021. We recorded $497,250 for the change in fair value of the derivative asset in other income in the condensed consolidated statements of operations for the six months ended June 30, 2021. The derivative asset was classified within Level 2 of the valuation hierarchy. Tonogold Contingent Forward On March 20, 2020, Tonogold issued a senior secured convertible note with a principal amount of $5,475,000 to the Company, reflecting Tonogold’s intent to purchase additional membership interests in Comstock Mining LLC in the future at a specified price. The Contingent Forward included the following features: 1) conversion feature allowing Comstock, at our sole option, to elect payment in Tonogold common shares upon certain events; 2) change of control redemption right allowing Comstock to redeem the note in cash at a 125% premium; 3) event of default redemption right allowing Comstock the right to redeem the note in cash at a 118% premium; and 4) a payment modification included in the Contingent Forward. The fair value of the Contingent Forward was based on a Monte Carlo model with various inputs. These inputs included the Tonogold common share price of $0.41, volatility of 94.0%, risk-free rate of 0.16%, cost of debt of 14.44%, required conversion premium of 30.0%, probability of prepayment of 5%, probability of change in control of 5% and probability of default of 29%. For the three and six months ended June 30, 2020, we recorded $0.4 million and $1.4 million, respectively, in other income in the condensed consolidated statements of operations. The contingent forward asset was netted against the gain on sale of Comstock Mining LLC recorded for the year ended December 31, 2020. Tonogold Convertible Preferred Shares The consideration received for Tonogold's acquisition of Comstock Mining LLC included shares of the Tonogold CPS. Since the CPS were not listed securities, and had no readily available market, we elected the fair value option for this instrument. The value of the CPS as of June 30, 2020 was based on a Monte Carlo model with various inputs including the Tonogold common share price of $0.41, volatility of 98%, risk-free rate of 0.18%, cost of debt of 14.44%, private placement conversion price ceiling of $0.18, redemption probability of 50%, and illiquidity discount of 5% - 15%. We recorded $0.3 million and $0.1 million in other income and other expense, respectively, for the changes in fair value of the CPS in the condensed consolidated statements of operations for the three and six months ended June 30, 2020. The Company held no shares of Tonogold CPS at June 30, 2021 and December 31, 2020. Other Financial Instruments At June 30, 2021, the carrying amount of cash and cash equivalents, notes receivable carried at amortized costs, and notes payable approximates fair value because of the short-term maturity of these financial instruments.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation 2020 Equity Incentive Plan In 2020, the Company adopted the Comstock Mining Inc. 2020 Equity Incentive Plan (“2020 Plan”). The maximum number of shares of our common stock that may be delivered pursuant to awards granted under the 2020 Plan is 1,800,000. The plan provides for the grant of various types of awards, including but not limited to restricted stock (including performance awards), restricted stock units, stock options, and other types of stock-based awards. In December 2020, 540,000 shares were granted to non-executive directors under the 2020 Plan, which vest in three equal increments of 180,000 shares each on January 1, 2022, January 1, 2023 and January 1, 2024. The fair value of the common shares issued was $1.06 per share, based on the closing price of our common stock on December 30, 2020. Compensation cost totaling $572,400 will be recognized on a straight line basis over the three years vesting period. Compensation cost for these grants totaling $47,700 and $95,400 was recorded as a general and administrative expense in the condensed consolidated statements of operations for the three and six months ended June 30, 2021, respectively. Unamortized stock-based compensation of $477,000 as of June 30, 2021 will be amortized over the remaining 30-month vesting term. In January 2021, 1,055,000 performance shares were granted to employees under the 2020 Plan. The vesting of 50% of the employee performance share awards is contingent on the achievement of performance goals over the next three years and vesting of the remaining 50% is contingent on the achievement of our common stock market price goals over the next five years, defined on a per share basis. Vesting is dependent on the employee remaining with the Company from the grant date through the vesting date. The performance shares which vest based on the achievement of performance goals were valued using the Company's common stock price on the grant date of $1.10 per share, and stock-based compensation was determined based on the probability of achieving each goal. The performance shares which vest based on the market price of the Company's shares were valued using a path-dependent model with the following inputs: beginning stock price – $1.10; annual equity volatility – 77%; risk-free rate – 0.36%; number of iterations – 100,000, which resulted in an indicated fair value of $0.41 per share, which is recognized evenly over the term derived from the model of 3.2 years. In June 2021, 60,000 performance shares were granted to employees under the 2020 Plan. The performance shares which vest based on the market price of the Company's shares were valued using a path-dependent model with the following inputs: beginning stock price – $3.51; annual equity volatility – 93%; risk-free rate – 0.79%; number of iterations – 100,000, which resulted in an indicated fair value of $2.71 per share, which is recognized evenly over the term derived from the model of 1.7 years. Stock-based compensation for all employee performance share grants totaling $57,259 and $104,975 was recorded as costs and expenses in the condensed consolidated statements of operations for the three and six months ended June 30, 2021, respectively. As of June 30, 2021, unamortized stock-based compensation for performance goals-based grants of $638,000 will be amortized over the remaining 30-month vesting term, and $261,832 for market price-based grants will be amortized over the remaining 32-month and 20-month derived vesting terms as applicable. 2011 Equity Incentive Plan In 2011, the Company adopted the Comstock Mining Inc. 2011 Equity Incentive Plan (“2011 Plan”). The maximum number of shares of our common stock that could be delivered pursuant to awards granted under the 2011 Plan was 1,200,000. The plan provided for the grant of various types of awards, including, but not limited to, restricted stock (including performance awards), restricted stock units, stock options, and other types of stock-based awards. The 2011 Plan expired June 23, 2021. As there are no further shares available for issuance, as of June 30, 2021, we will no longer disclose shares available to be issued under the plan. In May 2020, non-executive board members were granted 135,000 common shares for past services and 180,000 common shares for current services for a total of 315,000 common shares. The fair value of the common shares issued was $0.56 per share, based on the closing price per share of our common stock on May 28, 2020. Also in May 2020, employees were granted 138,800 fully vested stock options to acquire common shares with an exercise price equal to the $0.56 closing price per share of our common stock on the date of the grant, and expiring on the second anniversary of the grants. Compensation cost for the options issued totaled $27,849 and was recorded as additional paid in capital on the consolidated balance sheets for the year ended December 31, 2020. As of June 30, 2021, 56,150 options have been repurchased and cancelled. Cash paid for the options totaling $22,975 and $222,556 for the three and six months ended June 30, 2021 was deemed to be the incremental fair value of the options at the repurchase date, and was recorded as a reduction in additional paid-in capital on the condensed consolidated balance sheets. At June 30, 2021, the intrinsic value of the remaining 82,650 options outstanding was $253,736.

Other Income and Expense

Other Income and Expense	6 Months Ended
	Jun. 30, 2021
Other Income and Expenses [Abstract]
Other Income and Expense	Other Income and Expense Other income (expense) net consisted of the following for the three and six months ended June 30, 2021 and 2020: Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Change in fair value of contingent forward asset $ — $ 351,091 $ — $ 1,413,382 Change in fair value of derivative asset related to Mercury Clean Up, LLC — — 497,250 — Change in fair value of derivative asset related to LINICO Corporation (2,849,999) — 4,140,000 — Change in fair value of derivative asset related to GenMat 360,000 — 360,000 — Gain on sale of mining claims — — — 100,000 Tonogold reimbursement of Pelen acquisition costs — — — 150,000 Change in fair value of Tonogold preferred shares — 240,000 — (45,000) Change in fair value MCU make whole — 170,722 — 138,052 Realized gain (loss) on sale of Tonogold common shares (89,345) 23,740 104,320 23,740 Change in fair value of Tonogold note receivable (1,173,000) — (427,500) — Tonogold note receivable amendment fee 100,000 — 362,500 — Unrealized gain (loss) on investments in securities (1,031,226) 1,380,929 (1,931,801) 1,380,929 Recognition of grant from CARES Act PPP loan — 193,546 — 193,546 Other (159,454) 38,321 (167,964) 45,815 Total other income (expense) $ (4,843,024) $ 2,398,349 $ 2,936,805 $ 3,400,464

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesThe tax provision or benefit from income taxes for interim periods is determined using the estimated annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter, we update the estimate of the annual effective tax rate and, if the estimated tax rate changes, we make a cumulative adjustment. In 2021, our effective tax rate is not expected to be affected by increases or decreases in pre-tax income principally due to a full valuation allowance applied against net deferred tax assets, as noted below. For the six months ended June 30, 2021, we recognized no income tax benefit or expense, and paid no cash for income taxes. Income taxes are provided for using the asset and liability method under which deferred income taxes reflect the net tax effects of temporary differences between the financial reporting and tax bases of assets and liabilities. These temporary differences result in taxable or deductible amounts in future years and are measured using the tax rates and laws that are expected to be in effect when such differences are expected to reverse. We are required to establish a valuation allowance against the deferred tax assets if, based on the weight of all available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of June 30, 2021, management has determined that a full valuation allowance is necessary against our net deferred tax assets based on the weight of all available evidence. Management will continue to assess the need for a valuation allowance on a quarterly basis.

Net Income (Loss) Per Common Sh

Net Income (Loss) Per Common Share	6 Months Ended
	Jun. 30, 2021
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 income (loss) per share: Three months ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Numerator: Net income (loss) $ (6,320,992) $ 1,275,986 $ 1,867,239 $ 1,012,774 Denominator: Basic weighted average shares outstanding 43,114,856 28,253,242 40,442,281 27,758,899 Incremental shares — 11,231 69,646 5,615 Diluted weighted average shares outstanding 43,114,856 28,264,472 40,511,927 27,764,514 Net income (loss) per common share: Basic EPS $ (0.15) $ 0.05 $ 0.05 $ 0.04 Diluted EPS $ (0.15) $ 0.05 $ 0.05 $ 0.04 For the six months ended June 30, 2021, common stock equivalent shares consisted of stock options and were included in the calculation of diluted earnings per share. For the three months ended June 30, 2021, we had no common stock equivalent shares that were dilutive.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting We are organized into three operating segments, Mining, Real Estate, and Natural Resource Renewal. Our mining segment consists of mining claim, development and processing, and environmental and reclamation operations and related assets, including investments in and loans to Tonogold, investment in Pelen, and general and administrative expenses. Our real estate segment consists of real estate rental operations, including the Daney Ranch and Gold Hill Hotel, and related assets, as well as assets held for sale to SSOF, and investments in and advances to SSOF. Our natural resource renewal segment consists of investments in mineral remediation and recycling, including investments in MCU, MCU-P and LINICO, and loans to MCU-P, as well as other natural resource renewal operations, including RPS, our GenMat investments, and financing of PSI, MANA and LPB. We evaluate the performance of our operating segments based on income (loss) from operations. All intercompany transactions are eliminated. Financial information relating to our reportable operating segments and consolidated totals follows: Three Months Ended Six Months Ended 2021 2020 2021 2020 Revenue Mining $ — $ — $ — $ — Real estate 54,625 48,375 103,125 96,800 Natural resource renewal — — — — Total revenue 54,625 48,375 103,125 96,800 Costs and Expenses Mining (1,714,932) (1,243,992) (1,316,502) (2,500,702) Real estate (49,410) (15,320) (98,582) (28,916) Natural resource renewal — — — — Total costs and expenses (1,764,342) (1,259,312) (1,415,084) (2,529,618) Operating Income (Loss) Mining (1,714,932) (1,243,992) (1,316,502) (2,500,702) Real estate 5,215 33,055 4,543 67,884 Natural resource renewal — — — — Total loss from operations (1,709,717) (1,210,937) (1,311,959) (2,432,818) Other income (expense) (Note 17) (4,611,275) 2,486,923 3,179,198 3,445,592 Net income (loss) $ (6,320,992) $ 1,275,986 $ 1,867,239 $ 1,012,774 Capital Expenditures Mining $ 7,000 $ 11,000 $ 47,750 $ 11,000 Real estate — — — — Natural resource renewal — — — — Total capital expenditures $ 7,000 $ 11,000 $ 47,750 $ 11,000 Depreciation, Amortization, and Depletion Mining $ 70,487 $ 110,268 $ 141,250 $ 303,751 Real estate 44,144 5,960 88,287 11,919 Natural resource renewal — — — — Total depreciation, amortization, and depletion $ 114,631 $ 116,228 $ 229,537 $ 315,670 As of June 30, As of December 31, 2021 2020 Assets Mining $ 31,627,136 $ 29,754,182 Real estate 13,437,502 10,770,370 Natural resource renewal 32,289,258 2,599,010 Total assets $ 77,353,896 $ 43,123,562 The addition of the natural resource renewal segment reflects our growth in our new environmental, social and corporate governance ("ESG") initiatives, which expand beyond our historical focus on mining and real estate.

Related Party Disclosures

Related Party Disclosures	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions We identify, account for and disclose related party transactions. Parties, which can be entities or individuals, are considered to be related if either party has the ability, directly or indirectly, to control or exercise significant influence over the other party in making financial and operational decisions. Entities and individuals are also considered to be related if they are subject to the common control or significant influence of another party. The following related party transactions occurred during the three and six months ended June 30, 2021 and 2020 (Notes 1 and 2). Northern Comstock LLC We have an operating agreement with Northern Comstock, an entity controlled by a related party. For each of the three months ended June 30, 2021 and 2020, we made cash capital contribution payments under the Northern Comstock operating agreement of $90,000 and for the six months ended June 30, 2021 and 2020, $992,500 and $180,000, respectively. Cash payments for the six months ended June 30, 2021 included a one-time accelerated capital contribution payment of $812,500 as a result of the net proceeds of $15.0 million we received on March 4, 2021 from the Equity Purchase Agreements (Notes 2 and 14). Mercury Clean Up, LLC and MCU Philippines, Inc. For the three and six months ended June 30, 2021 and 2020, in connection with our investments in MCU and MCU-P, we have provided certain services relating to feasibility studies and permitting that are separate from those investments and not included as obligations under the MCU Agreement.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events MANA Corporation and LP Biosciences LLC On July 23, 2021, we entered into a Securities Exchange Agreement to purchase 100% of the issued and outstanding equity of MANA in exchange for 4.2 million restricted shares of our common stock. On July 23, 2021, we also acquired 50% of the issued and outstanding equity of LPB from LP Nutrition LLC and entered into a Note Purchase Agreement to purchase a secured note with a face value of $17.0 million from LPB in exchange for a purchase price of $15.0 million, including a prior non-refundable advance of $326,258. The 50% equity of LPB was acquired in exchange for 3.5 million restricted shares of our common stock issued to LPB. Solid Carbon Products As of July 26, 2021, we made a loan to Solid Carbon Products (“SCP”) pursuant to a secured promissory note with a face value of $100,000 ("SCP Note"). The SCP Note principal, together with interest at the rate of 8% per annum, is due and payable on July 26, 2023. SCP is in the business of turning waste CO₂ into profitable carbon products. Plain Sight Innovations As of June 30, 2021,we made loans to PSI pursuant to a secured promissory note with a face value of $835,000 ("PSI Note"). The PSI Note principal, together with interest at the rate of 12% per annum, is due and payable on September 30, 2021, and is secured by substantially all of the assets of PSI. On August 3, 2021, we increased the loan by $415,000 to $1,250,000 to fund additional intellectual property development and general corporate purposes. Comstock Residents Association On April 9, 2021, the Nevada Supreme Court concluded the Comstock Residents Association litigation by issuing an order denying en banc reconsideration, once again, in favor of Lyon County and Comstock Mining.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation Comstock Mining Inc. is an emerging leader in the sustainable extraction, valorization, and production of innovation-based, clean, renewable natural resources, with a focus on high-value, cash-generating, strategic minerals and materials that are essential to meeting the rapidly increasing global demand for clean energy, carbon-neutrality, and natural products. The Company has extensive, contiguous property in the historic Comstock and Silver City mining districts, is an emerging leader in sustainable, responsible mining and processing, and is currently commercializing environment-enhancing, material science-based technologies, products, and processes for precious and strategic minerals and materials recovery, including mercury remediation, lithium-ion battery materials recycling, and other natural resource renewal initiatives. The condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Comstock Mining Inc. and its wholly-owned subsidiaries, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, Comstock Real Estate Inc., Comstock Industrial LLC, Downtown Silver Springs LLC ("DTSS"), Renewable Process Solutions, Inc. (“RPS”) since its acquisition in June 2021, and, prior to its sale in September 2020, Comstock Mining LLC. Intercompany transactions and balances have been eliminated. The condensed consolidated financial statements do not include all disclosures required of annual consolidated financial statements and, accordingly, should be read in conjunction with our consolidated financial statements for the years ended December 31, 2020 and 2019. As used in the notes to the condensed consolidated financial statements, we refer to Comstock Mining Inc., and its wholly-owned subsidiaries as "Comstock," "Company," "we," “us,” or "our." Operating results for the three and six months ended June 30, 2021 may not be indicative of the results expected for the full year ending December 31, 2021. For further information, refer to the consolidated financial statements and notes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2020. In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of our financial position as of June 30, 2021, and our results of operations, cash flows, and changes in equity for the three and six months ended June 30, 2021 and 2020. We currently estimate our annual effective income tax rate to be 0%. Our effective tax rate differs from the federal rate of 21% primarily due to recording a full valuation allowance. Liquidity and Capital Resources
Variable-Interest Entity	Variable Interest Entities A variable interest entity (“VIE”) refers to a legal business structure in which an investor has a controlling interest despite not having a majority of voting rights, including when the entity invested in is thinly capitalized and its equity is not sufficient to fund its activities without additional subordinated financial support. An investor in a VIE has a controlling interest if the investor is determined to be the primary beneficiary of the VIE, defined as having the (i) power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, or (ii) obligation to absorb losses of the VIE that could potentially be significant to the VIE, or (iii) right to receive benefits from the VIE that could potentially be significant to the VIE.
Use of Estimates	Use of Estimates In preparing financial statements in conformity with GAAP, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and related income, costs, expenses, receipts and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may include those pertaining to the useful lives and valuation of properties, plant and equipment, carrying values of assets held for sale and, mineral rights, deferred tax assets, derivative assets and liabilities, the Tonogold Series D Convertible Junior Participating Non-Cumulative Perpetual Preferred Stock ("CPS") redeemed in 2020, notes receivable accounted for at fair value or amortized cost, discount rates on non-interest bearing notes receivable, reclamation liabilities, stock-based compensation, and contingent liabilities.
Business Combinations	Business Combinations We apply the acquisition method of accounting for business combinations to all acquisitions where we gain a controlling interest, regardless of whether consideration was exchanged. With respect to business combinations, we a) recognize and measure in our financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree; b) recognize and measure the goodwill acquired in the business combination or a gain from a bargain purchase; and c) disclose the nature and financial effects of the business combination. Accounting for acquisitions requires us to recognize, separately from goodwill, the assets acquired and the liabilities assumed at their acquisition-date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition-date fair values of the assets acquired and the liabilities assumed. While we use our best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we may record adjustments to the assets, including intangible assets, acquired and liabilities assumed with corresponding offsets to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired and liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our consolidated statements of operations.
Cash and Cash Equivalents	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include bank deposits and highly liquid investments purchased with maturities of three months or less. Cash deposits with banks may exceed Federal Deposit Insurance Corporation ("FDIC") insured limits. Restricted cash as of June 30, 2021 consists of a $500,000 escrow account with MANA Corporation (“MANA”) related to an expected transaction and related loan (Notes 2 and 22).
Investments	Investments Investments in Debt and Equity From time to time, we hold investments in the form of debt securities and other instruments, and equity securities. Investments in debt are classified as trading, available for sale or held to maturity, in certain cases electing the fair value option. Upon sale of a debt security, the realized gain or loss is recognized in current earnings. At June 30, 2021, we are the holder of one debt security, the Note. In addition, we hold other debt instruments due from third parties, including a secured note receivable from MCU Philippines, Inc. ("MCU-P") and a secured note receivable from Plain Sight Innovations LLC ("PSI"). We have elected the fair value option for the Note with unrealized gains and losses resulting from changes in fair value recognized in current earnings at the end of each reporting period. The MCU-P note receivable, which is secured by all MCU-P equipment, and the PSI note receivable, which is secured by substantially all PSI assets, are classified as held to maturity and accounted for at amortized cost less impairment. At the end of each reporting period, we consider whether impairment indicators exist to evaluate if a debt investment security or loan is impaired and, if so, record an impairment loss (Note 2). Investments in equity securities are generally measured at fair value. Unrealized gains and losses for equity securities resulting from changes in fair value are recognized in current earnings. If an equity security does not have a readily determinable fair value, we may elect to measure the security at its cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment in the same issuer. At the end of each reporting period, we reassess whether an equity investment security without a readily determinable fair value qualifies to be measured at cost less impairment. At the end of each reporting period, we also consider whether impairment indicators exist to evaluate if an equity investment security is impaired and, if so, record an impairment loss. At the end of each reporting period, unrealized gains and losses resulting from changes in fair value are recognized in current earnings. Upon sale of an equity security, the realized gain or loss is recognized in current earnings. At June 30, 2021, we hold three investments in equity securities, which include both Tonogold and Northern Vertex Mining Corp. ("Northern Vertex") common stock, that have readily determinable fair values for which unrealized gains or losses resulting from changes in fair value are recognized in current earnings, and SSOF common stock that does not have a readily determinable fair values and, accordingly, is accounted for at cost less impairment (Note 2). Investments - Equity Method and Joint Ventures: Investments in companies and joint ventures for which we have the ability to exercise significant influence, but do not control, are accounted for under the equity method. Under the equity method of accounting, our share of the net earnings or losses of the investee are included in other income (expense) in the condensed consolidated statements of operations. At the end of each reporting period, we consider whether impairment indicators exist to evaluate whether an equity method investment is impaired and, if so, record an impairment loss.
Intangible Assets and Goodwill	Intangible Assets and Goodwill Purchased Intangible Assets Purchased intangible assets represent the estimated acquisition date fair value of acquired intangible assets used in our business. We expense the cost of modifying and updating purchased intangible assets in the period such costs are incurred. We amortize our purchased intangible assets on a straight-line basis, generally over lives of 3-10 years. Goodwill Goodwill represents the cost in excess of the fair value of the net assets acquired in a business combination. Goodwill is tested for impairment at the reporting unit level on an annual basis, and on an interim basis if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. We perform our annual goodwill impairment tests as of December 31.
Reclamation Liabilities and Asset Retirement Obligations	Reclamation Liabilities and Asset Retirement Obligations Minimum standards for site reclamation and closure have been established for us by various government agencies and contractual obligations with lessors. Asset retirement obligations are recognized when incurred and recorded as liabilities at fair value. The liability is accreted over time through periodic charges to earnings. In addition, the asset retirement cost is capitalized and amortized over the life of the related asset. Reclamation costs are periodically adjusted to reflect changes in the estimated present value resulting from the passage of time, and revisions to the estimates of either the timing or amount of reclamation and abandonment costs. We review, on an annual basis, unless otherwise deemed necessary, the asset retirement obligation at each mine site and processing facility. Separately, we accrue costs associated with environmental remediation obligations when it is probable that such costs will be incurred and they are reasonably estimable.
Stock-Based Compensation	Stock-Based Compensation All transactions in which goods or services are received for the issuance of shares of our common stock or options to purchase shares of our common stock are accounted for based on the fair value of the equity interest issued. The fair value of shares of common stock is determined based upon the closing price per share of our common stock on the date of issuance. We estimate the fair value of certain stock-based compensation (e.g., options) using the Black-Scholes model, which requires the input of various subjective assumptions. These assumptions include estimating the length of time recipients will retain their vested stock options before exercising them (“expected life”), the estimated volatility of our common stock price over the expected term (“volatility”), the risk-free interest rate and the dividend yield. Changes in the subjective assumptions can materially affect the estimate of the fair value of stock-based compensation. We recognize forfeitures of unvested common stock, performance shares and stock option grants as they occur. The fair value of common stock grants is based on the closing price per share of our common stock at date of grant. We recognize stock-based compensation for common stock grants evenly over the related vesting period. The fair value of market condition performance share awards is determined based on path-dependent valuation techniques and inputs including the closing price per share of our common stock at date of grant, volatility and the risk-free interest rate. We recognize stock-based compensation for market condition performance share awards evenly over the derived service period resulting from the path-dependent valuation. The fair value of performance condition share awards is determined based on the closing price per share of our common stock at date of grant and the probability of achieving the performance condition during the term of the award agreement. We recognize stock-based compensation for performance condition share awards evenly over the term of the award agreement.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2020-06–Debt–Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The update is to address issues identified as a result of the complexity associated with applying GAAP for certain financial instruments with characteristics of liabilities and equity. The update is effective for fiscal years beginning after December 15, 2021, including condensed periods within those fiscal years and with early adoption permitted. We are currently evaluating the impact of adopting this standard on our consolidated financial statements. In January 2020, the FASB issued ASU No. 2020-01–Investments–Equity Securities (Topic 321), Investments–Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)–Clarifying the Interactions Between Topic 321, Topic 323 and Topic 815 (A Consensus of the Emerging Issues Task Force) which makes improvements related to accounting for certain equity securities when the equity method of accounting is applied or discontinued, and scope considerations related to forward contracts and purchased options on certain securities. ASU 2020-01 is effective for fiscal years beginning after December 15, 2020. Our adoption of this standard on January 1 2021 did not have a material impact on our condensed consolidated financial statements.

Acquisitions, Investments and_2

Acquisitions, Investments and Divestitures (Tables)	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of Non-current Investments	At June 30, 2021 and December 31, 2020, non-current investments included: June 30, 2021 December 31, 2020 Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 12,000,000 37.50% $ — —% LINICO Corporation 6,103,990 48.78% — —% Mercury Clean Up, LLC 2,000,616 25.0% 2,010,113 15.0% MCU Philippines, Inc. 507,788 50.0% 323,770 50.0% Pelen Limited Liability Company 574,773 25.0% 603,714 25.0% Total equity method investments $ 21,187,167 $ 2,937,597 Sierra Springs Opportunity Fund, Inc. 335,000 335,000 Total Investments $ 21,522,167 $ 3,272,597

Receivables, Loans, Notes Recei

Receivables, Loans, Notes Receivable, and Others (Tables)	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Schedule of Notes Receivable and Advances, Net	Notes receivable and advances, net at June 30, 2021 and December 31, 2020 include: June 30, 2021 December 31, 2020 Tonogold note receivable, face value $ 6,650,000 $ 4,475,000 Unrealized gain 596,000 1,023,500 Tonogold note receivable, fair value (Notes 2 and 15) 7,246,000 5,498,500 Plain Sight Innovations LLC note receivable face value (Note 2) 835,000 — SSOF advances receivable (Note 2) 4,385,000 1,650,000 Other note receivable 38,459 — Total notes receivable and advances, net - current portion 12,504,459 7,148,500 MCU-P note receivable, face value 2,000,000 1,180,000 Unamortized discount for implied interest (459,681) (319,060) MCU-P note receivable - non-current (Note 2) 1,540,319 860,940 Total notes receivable and advances, net $ 14,044,778 $ 8,009,440

Assets Held for Sale (Tables)

Assets Held for Sale (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of Assets Held for Sale	Assets held for sale at June 30, 2021 and December 31, 2020 include: June 30, 2021 December 31, 2020 Silver Springs Properties: DTSS (Land) $ 3,589,876 $ 3,589,876 Industrial Park (Land and water rights) 2,738,462 2,738,462 Total assets held for sale $ 6,328,338 $ 6,328,338

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Land and property deposits $ — $ 12,600 Surety bond and insurance 182,548 139,527 Stock sales proceeds receivable — 200,000 Pelen option 100,000 100,000 LPB non-refundable advance 326,258 — Other 336,877 228,951 Total prepaid expenses and other current assets $ 945,683 $ 681,078

Mineral Rights and Properties_2

Mineral Rights and Properties and Properties, Pland and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2021
Mineral Industries Disclosures [Abstract]
Schedule of Mineral Rights and Properties	Mineral rights and properties at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Dayton resource area $ 2,971,838 $ 2,971,838 Spring Valley area 1,630,332 1,630,332 Oest area 307,522 307,522 Occidental area 1,002,172 1,002,172 Northern extension 157,205 157,205 Northern targets 161,920 121,170 Other mineral properties 317,405 317,405 Water rights 90,000 90,000 $ 6,638,394 $ 6,597,644
Schedule of Properties, Plant and Equipment	Properties, plant and equipment at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Land and buildings leased to others Daney Ranch $ 2,261,263 $ 2,261,263 Gold Hill Hotel 753,272 753,272 Other real estate 314,526 314,526 Less accumulated depreciation (1,277,724) (1,196,426) Total, net 2,051,337 2,132,635 Property, plant, and equipment for mineral processing American Flat land and buildings 6,500,817 6,500,817 Crushing, processing, and refining plant and equipment 21,113,178 21,113,178 Less accumulated depreciation (22,050,015) (21,943,657) Total, net 5,563,980 5,670,338 Other property and equipment Comstock corporate campus 1,549,453 1,549,453 Vehicle and equipment 2,267,916 2,267,916 Furniture and fixtures 556,860 549,860 Less accumulated depreciation (3,587,383) (3,545,502) Total, net 786,846 821,727 Total properties, plant and equipment, net $ 8,402,163 $ 8,624,700

Reclamation Bond Deposit (Table

Reclamation Bond Deposit (Tables)	6 Months Ended
	Jun. 30, 2021
Environmental Remediation Obligations [Abstract]
Schedule of Reclamation Bond Deposits	The reclamation bond deposit at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Lexon surety bond cash collateral $ 2,588,875 $ 2,588,768 Other cash reclamation bond deposits 106,936 106,936 Total reclamation bond deposit $ 2,695,811 $ 2,695,704

Other Assets (Tables)

Other Assets (Tables)	6 Months Ended
	Jun. 30, 2021
Other Assets, Noncurrent [Abstract]
Schedule of Other Assets	Other assets at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Other long-term receivables and prepaid expenses $ 102,259 $ 154,950 Long-term deposits 24,354 24,354 $ 126,613 $ 179,304

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Liabilities	Accrued expenses and other liabilities at June 30, 2021 and December 31, 2020 consisted of the following: June 30, 2021 December 31, 2020 Accrued Northern Comstock LLC contributions, net — 180,833 Accrued payroll costs 187,343 153,615 Accrued board of directors' fees — 60,000 Accrued vendor liabilities 96,613 136,499 Other accrued expenses 69,716 4,000 Total accrued expenses and other liabilities $ 353,672 $ 534,947

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Schedule of Lease Balances Recorded in Balance Sheet	We have the following lease balances recorded on the condensed consolidated balance sheets as follows: Lease Assets and Liabilities Classification June 30, 2021 December 31, 2020 Operating lease right-of-use asset Other assets $ 49,145 $ 51,294 Operating lease liability - current Accrued expenses and other liabilities $ 4,008 $ 3,650 Operating lease liability - long-term Other liabilities 47,682 49,791 Total operating lease liabilities $ 51,690 $ 53,441
Schedule of Maturities of Lease Liabilities	Maturities of lease liabilities by fiscal year for our operating leases are as follows: Remainder of 2021 $ 4,700 2022 9,650 2023 9,950 2024 10,250 2025 10,550 Thereafter 31,500 Total operating lease payments 76,600 Less: Imputed interest (24,910) Present value of lease liabilities $ 51,690 Remainder of 2021 $ 51,000 2022 114,000 2023 114,000 2024 108,000 2025 110,000 Thereafter 1,686,250 $ 2,183,250
Schedule of Lease Income	Real estate revenue from operating leases on our land and buildings leased to others (Note 6) recorded on the condensed consolidated statements of operations for the three and six months ended June 30, 2021 and 2020 is as follows: Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Daney Ranch $ 27,000 $ — $ 54,000 $ — Gold Hill Hotel 13,575 24,000 20,150 48,000 Lab and office space — 7,500 — 15,000 Land 4,500 4,500 9,000 9,000 All other residential 9,550 12,375 19,975 24,800 Total real estate revenue from operating leases $ 54,625 $ 48,375 $ 103,125 $ 96,800 Maturities of lease payments for operating leases on our land and buildings leased to others are as follows: Remainder of 2021 $ 100,650 2022 180,025 2023 166,325 2024 22,725 Thereafter — Total Minimum Lease Income $ 469,725

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt at June 30, 2021 and December 31, 2020 consisted of the following: Note Description June 30, 2021 December 31, 2020 Georges Trust Unsecured Promissory Notes - 12% interest, due September 2021 $ — $ 1,389,014 Concorde Trust Unsecured Promissory Note - 12% interest, due 2021 — 683,263 Bean Trust Unsecured Promissory Note - 12% interest, due 2021 — 290,386 GHF Inc Unsecured Promissory Note - 12% interest, due September 2021 — 916,712 Note Payable (Caterpillar Financial Services) - 5.7% interest — 404,373 Total debt — 3,683,748 Less: debt discounts and issuance costs — (126,043) Total debt, net of discounts and issuance costs — 3,557,705 Less: current maturities — (3,557,705) Long-term debt, net of discounts and issuance costs $ — $ —

Long-Term Reclamation Liabili_2

Long-Term Reclamation Liability and Retirement Obligation Asset (Tables)	6 Months Ended
	Jun. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Reconciliation of the Aggregate Reclamation Liability	Following is a reconciliation of the mining retirement liability associated with our reclamation plan for the mining projects as of June 30, 2021 and December 31, 2020: June 30, 2021 December 31, 2020 Long-term reclamation liability — beginning of period $ 6,054,919 $ 6,034,208 Reduction of obligation due to extension of time (926,434) — Accretion of reclamation liability 156,214 20,711 Long-term reclamation liability — end of period $ 5,284,699 $ 6,054,919
Schedule of Reconciliation of the Aggregate Retirement Obligation Asset	Following is a reconciliation of the mining retirement obligation asset as of June 30, 2021 and December 31, 2020: June 30, 2021 December 31, 2020 Retirement obligation asset — beginning of period $ 57,963 $ 115,926 Reduction of obligation liability (57,963) Amortization of retirement obligation asset — (57,963) Retirement obligation asset — end of period $ — $ 57,963

Commitment and Contingencies (T

Commitment and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2021
Lessee, Lease, Description [Line Items]
Schedule of Maturities of Lease Liabilities	Maturities of lease liabilities by fiscal year for our operating leases are as follows: Remainder of 2021 $ 4,700 2022 9,650 2023 9,950 2024 10,250 2025 10,550 Thereafter 31,500 Total operating lease payments 76,600 Less: Imputed interest (24,910) Present value of lease liabilities $ 51,690 Remainder of 2021 $ 51,000 2022 114,000 2023 114,000 2024 108,000 2025 110,000 Thereafter 1,686,250 $ 2,183,250

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of Stock by Class	Gross proceeds from and fees related to the issuance of shares of our common stock pursuant to registered equity issuance agreements for the six months ended June 30, 2021 and 2020 are as follows: 2021 2020 Number of shares sold 4,423,842 638,511 Gross proceeds $ 18,020,000 $ 242,621 Common stock issuance costs (1,313,002) (50,070) Net proceeds $ 16,706,998 $ 192,551 Average price per share $ 4.07 $ 0.38

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our assets at June 30, 2021 measured at fair value on a recurring basis: Fair Value Measurements at June 30, 2021 Total Quoted Significant Significant Assets: Common shares of Tonogold (Note 2) $ 1,420,262 $ 1,420,262 $ — $ — Tonogold note receivable (Note 2) 7,246,000 — — 7,246,000 LINICO derivative asset (Note 2) 6,640,000 — 6,640,000 — GenMat derivative asset (Note 2) 890,000 — 890,000 — Common shares of Northern Vertex (Note 6) 28,885 28,885 — — Total Assets $ 16,225,147 $ 1,449,147 $ 7,530,000 $ 7,246,000 The following table presents our assets and liabilities at December 31, 2020 measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2020 Total Quoted Significant Significant Assets: Common shares of Tonogold (Note 2) $ 3,939,558 $ 3,939,558 $ — $ — Tonogold note receivable (Note 2) 5,498,500 — — 5,498,500 MCU derivative asset (Note 2) 265,127 265,127 — Common shares of Northern Vertex (Note 6) 40,165 — 40,165 — Total Assets $ 9,743,350 $ 3,939,558 $ 305,292 $ 5,498,500
Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following tables provides reconciliation between the beginning and ending balance of investments measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Beginning balance $ 7,319,000 $ 11,090,243 $ 5,498,500 $ 9,080,000 Total change in fair value recognized in earnings Tonogold convertible preferred shares — 240,000 — (45,000) Tonogold contingent forward asset — 351,091 — 1,413,382 Tonogold note receivable (Note 2) (1,173,000) — (427,500) — (1,173,000) 591,091 (427,500) 1,368,382 Additions Tonogold contingent forward asset — — — 1,232,952 Conversion of Tonogold convertible preferred shares to Tonogold common — (1,100,000) — (1,100,000) Tonogold note receivable (Note 2) 1,100,000 — 2,175,000 — 1,100,000 (1,100,000) 2,175,000 132,952 Ending balance $ 7,246,000 $ 10,581,334 $ 7,246,000 $ 10,581,334

Other Income and Expense (Table

Other Income and Expense (Tables)	6 Months Ended
	Jun. 30, 2021
Other Income and Expenses [Abstract]
Schedule of Other Nonoperating Income (Expense)	Other income (expense) net consisted of the following for the three and six months ended June 30, 2021 and 2020: Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Change in fair value of contingent forward asset $ — $ 351,091 $ — $ 1,413,382 Change in fair value of derivative asset related to Mercury Clean Up, LLC — — 497,250 — Change in fair value of derivative asset related to LINICO Corporation (2,849,999) — 4,140,000 — Change in fair value of derivative asset related to GenMat 360,000 — 360,000 — Gain on sale of mining claims — — — 100,000 Tonogold reimbursement of Pelen acquisition costs — — — 150,000 Change in fair value of Tonogold preferred shares — 240,000 — (45,000) Change in fair value MCU make whole — 170,722 — 138,052 Realized gain (loss) on sale of Tonogold common shares (89,345) 23,740 104,320 23,740 Change in fair value of Tonogold note receivable (1,173,000) — (427,500) — Tonogold note receivable amendment fee 100,000 — 362,500 — Unrealized gain (loss) on investments in securities (1,031,226) 1,380,929 (1,931,801) 1,380,929 Recognition of grant from CARES Act PPP loan — 193,546 — 193,546 Other (159,454) 38,321 (167,964) 45,815 Total other income (expense) $ (4,843,024) $ 2,398,349 $ 2,936,805 $ 3,400,464

Net Income (Loss) Per Common _2

Net Income (Loss) Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of 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 income (loss) per share: Three months ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Numerator: Net income (loss) $ (6,320,992) $ 1,275,986 $ 1,867,239 $ 1,012,774 Denominator: Basic weighted average shares outstanding 43,114,856 28,253,242 40,442,281 27,758,899 Incremental shares — 11,231 69,646 5,615 Diluted weighted average shares outstanding 43,114,856 28,264,472 40,511,927 27,764,514 Net income (loss) per common share: Basic EPS $ (0.15) $ 0.05 $ 0.05 $ 0.04 Diluted EPS $ (0.15) $ 0.05 $ 0.05 $ 0.04

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of Financial Information Relating to Reportable Operating Segments and Reconciliation to Consolidated Totals	All intercompany transactions are eliminated. Financial information relating to our reportable operating segments and consolidated totals follows: Three Months Ended Six Months Ended 2021 2020 2021 2020 Revenue Mining $ — $ — $ — $ — Real estate 54,625 48,375 103,125 96,800 Natural resource renewal — — — — Total revenue 54,625 48,375 103,125 96,800 Costs and Expenses Mining (1,714,932) (1,243,992) (1,316,502) (2,500,702) Real estate (49,410) (15,320) (98,582) (28,916) Natural resource renewal — — — — Total costs and expenses (1,764,342) (1,259,312) (1,415,084) (2,529,618) Operating Income (Loss) Mining (1,714,932) (1,243,992) (1,316,502) (2,500,702) Real estate 5,215 33,055 4,543 67,884 Natural resource renewal — — — — Total loss from operations (1,709,717) (1,210,937) (1,311,959) (2,432,818) Other income (expense) (Note 17) (4,611,275) 2,486,923 3,179,198 3,445,592 Net income (loss) $ (6,320,992) $ 1,275,986 $ 1,867,239 $ 1,012,774 Capital Expenditures Mining $ 7,000 $ 11,000 $ 47,750 $ 11,000 Real estate — — — — Natural resource renewal — — — — Total capital expenditures $ 7,000 $ 11,000 $ 47,750 $ 11,000 Depreciation, Amortization, and Depletion Mining $ 70,487 $ 110,268 $ 141,250 $ 303,751 Real estate 44,144 5,960 88,287 11,919 Natural resource renewal — — — — Total depreciation, amortization, and depletion $ 114,631 $ 116,228 $ 229,537 $ 315,670 As of June 30, As of December 31, 2021 2020 Assets Mining $ 31,627,136 $ 29,754,182 Real estate 13,437,502 10,770,370 Natural resource renewal 32,289,258 2,599,010 Total assets $ 77,353,896 $ 43,123,562

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Narrative (Details)	6 Months Ended
	Jun. 30, 2021USD ($)investment	Aug. 04, 2021county	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Finite-Lived Intangible Assets [Line Items]
Effective income tax rate	0.00%
Accumulated deficit	$ 219,091,829		$ 220,959,068
Cash and cash equivalents and restricted cash	5,252,548		$ 2,431,944	$ 968,211	$ 1,015,857
Restricted cash	500,000
Other net working capital	27,000,000
Escrow deposit	$ 500,000
Number of investments in debt securities | investment	1
Number of investments in equity securities | investment	3
Subsequent Event
Finite-Lived Intangible Assets [Line Items]
Number of counties meeting threshold for requiring masks | county		12
Number of counties | county		17
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	3 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	10 years

Acquisitions, Investments and_3

Acquisitions, Investments and Divestitures - Renewable Process Solutions (Details) - Renewable Process Solutions - USD ($)	Jun. 18, 2021	Jun. 30, 2021	Jun. 30, 2020
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Liabilities assumed	$ 100,000
Pro forma revenue		$ 111,285
Pro forma earnings		$ 98,184	$ 22,699
Net assets acquired	$ 2,300,000
Restricted Stock
Business Acquisition [Line Items]
Shares issued in acquisition (in shares)	1,000,000
Restricted stock lockup provision period	4 years 6 months
Value of stock issued in transaction	$ 2,400,000

Acquisitions, Investments and_4

Acquisitions, Investments and Divestitures - Schedule of Non-current Investments (Details)	Jun. 30, 2021USD ($)investment	Dec. 31, 2020USD ($)
Business Acquisition [Line Items]
Number of investments recorded at cost less impairment | investment	1
Equity method investments	$ 21,187,167	$ 2,937,597
Total Investments	21,522,167	3,272,597
Quantum Generative Materials LLC
Business Acquisition [Line Items]
Equity method investments	$ 12,000,000	$ 0
Ownership interest percentage	37.50%	0.00%
LINICO
Business Acquisition [Line Items]
Equity method investments	$ 6,103,990	$ 0
Ownership interest percentage	48.78%	0.00%
MCU
Business Acquisition [Line Items]
Equity method investments	$ 2,000,616	$ 2,010,113
Ownership interest percentage	25.00%	15.00%
MCU Philippines Inc
Business Acquisition [Line Items]
Equity method investments	$ 507,788	$ 323,770
Ownership interest percentage	50.00%	50.00%
Pelen LLC
Business Acquisition [Line Items]
Equity method investments	$ 574,773	$ 603,714
Ownership interest percentage	25.00%	25.00%
Sierra Springs Opportunity Fund, Inc.
Business Acquisition [Line Items]
Sierra Springs Opportunity Fund, Inc.	$ 335,000	$ 335,000

Acquisitions, Investments and_5

Acquisitions, Investments and Divestitures - Equity Method Investments (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Assets	$ 77,353,896			$ 77,353,896		$ 43,123,562
Current assets	34,010,175			34,010,175		20,834,710
Current liabilities	1,751,543			1,751,543		4,825,690
Equity	70,257,845			70,257,845		$ 31,779,206
Revenue	$ 54,625		$ 48,375	103,125	$ 96,800
Loss from equity method investments				$ 190,767	$ 0
LINICO
Schedule of Equity Method Investments [Line Items]
Assets		$ 16,900,000
Current assets		14,600,000
Current liabilities		9,100,000
Equity		7,800,000
Revenue		0
Loss from equity method investments		$ (300,000)

Acquisitions, Investments and_6

Acquisitions, Investments and Divestitures - Quantum Generative Materials LLC (Details) - USD ($)	Jun. 30, 2021	Jun. 30, 2021	Jun. 24, 2021	Jun. 30, 2021
Quantum Generative Materials LLC | Restricted Stock
Related Party Transaction [Line Items]
Shares issued in acquisition (in shares)		3,000,000	3,000,000
Quantum Generative Materials LLC
Related Party Transaction [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures			$ 10,000,000
Affiliated entity | Quantum Generative Materials LLC | Restricted Stock
Related Party Transaction [Line Items]
Shares issued in acquisition (in shares)	3,000,000	3,000,000
Excess fair value of shares issued				$ 360,000
Affiliated entity | Quantum Generative Materials LLC
Related Party Transaction [Line Items]
Cash and stock committed as investment in affiliates, subsidiaries and joint ventures			15,000,000
Additional investment upon realization of key development milestones			$ 35,000,000
Ownership interest in affiliate after realization of key development milestones (percent)			50.00%
Investment in affiliates, subsidiaries and joint ventures	$ 2,000,000	$ 2,000,000		$ 2,000,000
Cash committed as investment in affiliates, subsidiaries and joint ventures			$ 5,000,000
Stock committed as investment in affiliates, subsidiaries and joint ventures			$ 10,000,000
Affiliated entity | Quantum Generative Materials LLC | Voting Membership Units
Related Party Transaction [Line Items]
Ownership interest percentage	37.50%	37.50%		37.50%
Affiliated entity | Quantum Generative Materials LLC | Membership Units
Related Party Transaction [Line Items]
Investment in affiliates, subsidiaries and joint ventures (in membership units)			465,000
Ownership interest percentage	48.19%	48.19%		48.19%

Acquisitions, Investments and_7

Acquisitions, Investments and Divestitures - LINICO (Details) - USD ($)	Feb. 15, 2021	Jun. 30, 2021	Sep. 30, 2021	Nov. 01, 2022	Oct. 15, 2021	Feb. 16, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity method investments		$ 21,187,167					$ 2,937,597
LINICO
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage, fully diluted shares	45.45%
Ownership interest percentage, voting shares	47.78%
Warrants, right to purchase (in shares)	2,500
Warrants, exercise amount	$ 2,500,000
Purchase on or before October 1, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Property, plant and Equipment, purchase price option, amount	14,250,000
Purchase after October 1, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Property, plant and Equipment, purchase price option, amount	$ 15,250,000
Exercised on or before February 15, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants conversion prince (in dollars per share)	$ 1.25
Exercised after February 15, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants conversion prince (in dollars per share)	$ 2
LINICO
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common shares issued on conversion (in shares)	3					3,000,000
Equity method investments	$ 6,250,000					$ 6,250,000
Derivative asset	$ 500,000
Preferred shares, conversion price (in dollars per share)	$ 1.25
Cash consideration		$ 2,000,000
Share issuance limit (percent)	19.90%
LINICO | Forecast
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash consideration			$ 4,500,000
Lease deposit				$ 2,000,000	$ 1,250,000
LINICO | Restricted Stock
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of equity issued in acquisition	$ 6,750,000
LINICO | Series A Preferred Stock
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible preferred stock, initial purchase (in shares)	6,250
Convertible preferred stock dividend (percent)	8.00%

Acquisitions, Investments and_8

Acquisitions, Investments and Divestitures - Mercury Cleanup LLC Pilot and Joint Venture Agreements (Details)	Mar. 05, 2021USD ($)$ / shares	Feb. 28, 2021USD ($)shares	Jun. 30, 2021USD ($)shares	Dec. 31, 2020USD ($)	Dec. 04, 2020USD ($)shares	May 31, 2020shares
Mercury Clean Up LLC
Schedule of Equity Method Investments [Line Items]
Joint venture, common stock issued (in shares) | shares			900,000		625,000	650,000
Issuable common stock value			$ 850,000
Joint venture, common stock sold (in shares) | shares		625,000	625,000
Net proceeds from common stock		$ 1,147,185
Joint venture, excess capital contribution		$ 762,377	$ 762,377
MCU Philippines Inc
Schedule of Equity Method Investments [Line Items]
Notes receivable at fair value					$ 855,866
Notes receivable, face amount	$ 2,000,000				1,180,000
Notes receivable, implied interest	189,337				324,134
Note receivable balance			$ 1,540,319	$ 860,940	$ 860,940
Note receivable, additional principal	820,000
Investment in affiliates, subsidiaries and joint ventures	$ 513,107
Percent interest in joint venture	25.00%			15.00%
MCU Philippines Inc | Discount Rate
Schedule of Equity Method Investments [Line Items]
Measurement input | $ / shares	0.071

Acquisitions, Investments and_9

Acquisitions, Investments and Divestitures - Sierra Springs Opportunity Fund Inc. Investment (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2021USD ($)directorshares	Jun. 30, 2021USD ($)directorshares	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Advance to affiliate		$ 326,258	$ 0
Sierra Springs Opportunity Fund, Inc.
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Prepaid Investment	$ 335,000	$ 335,000			$ 335,000
Variable interest entity, ownership percentage		9.00%
Variable interest entity shares authorized | shares	75,000,000	75,000,000
Advance to affiliate	$ 600,000	$ 2,700,000
Advances	4,385,000	4,385,000		$ 1,650,000
Sierra Springs Opportunity Fund, Inc. | Non-current Investment
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Prepaid Investment	335,000	335,000
Sierra Springs Opportunity Fund, Inc. | Chief Executive Officer and Directors
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Prepaid Investment	$ 500,000	$ 500,000
Variable interest entity, ownership percentage		16.40%
Variable interest entity, ownership (in shares) | shares	9,200,000	9,200,000
Sierra Springs Opportunity Fund, Inc. | The Company
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Variable interest entity, ownership percentage		12.00%
Variable interest entity, ownership (in shares) | shares	6,700,000	6,700,000
Sierra Springs Opportunity Fund, Inc. | The Company | Directors
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of directors | director	2	2

Acquisitions, Investments an_10

Acquisitions, Investments and Divestitures - Plain Sight Innovations LLC Loan (Details) - Plain Sight Innovations LLC - USD ($)	May 17, 2021	Jun. 30, 2021	Apr. 01, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Notes receivable, face amount		$ 835,000		$ 0
Affiliated entity
Related Party Transaction [Line Items]
Notes receivable, face amount	$ 835,000	$ 835,000	$ 750,000
Stated interest rate (percent)		12.00%	12.00%
Note receivable, additional principal	$ 85,000

Acquisitions, Investments an_11

Acquisitions, Investments and Divestitures - Mana Corporaton and LP Biosciences LLC (Details)	Jun. 30, 2021USD ($)
Business Acquisition [Line Items]
Escrow deposit	$ 500,000
MANA Corporation
Business Acquisition [Line Items]
Escrow deposit	500,000
LPB
Business Acquisition [Line Items]
Advances	$ 326,258

Acquisitions, Investments an_12

Acquisitions, Investments and Divestitures - Tonogold Resources, Inc. (Details)	Mar. 03, 2021USD ($)	Jun. 30, 2021USD ($)agreementshares	Mar. 31, 2021USD ($)	Jun. 30, 2021USD ($)agreementshares	Jun. 30, 2020USD ($)	Dec. 31, 2021USD ($)	Jun. 30, 2021USD ($)agreementshares	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)shares	Sep. 08, 2020USD ($)	Mar. 20, 2020USD ($)
Business Acquisition [Line Items]
Number of counterparty agreements | agreement		3		3			3
Income recognized on change in fair value							$ (400,000)
Common stock, shares outstanding (in shares) | shares		46,455,515		46,455,515			46,455,515		34,980,766
Issuance of common stock		$ 30,579		$ 30,579			$ 30,579		$ 22,937
Realized gain (loss) on sale of Tonogold common shares				(89,345)	$ 23,740		104,320	$ 23,740
Affiliated entity | Comstock Mining LLC
Business Acquisition [Line Items]
Payment of accelerated capital contribution	$ 812,500						812,500
Note receivable, additional principal		1,000,000					1,000,000
Note receivable, amendment fee		100,000	$ 262,500
Affiliated entity | Comstock Mining LLC | Notes receivable and advances, net
Business Acquisition [Line Items]
Note receivable, additional principal							400,000
Affiliated entity | Comstock Mining LLC | Deposit liabilities | Forecast
Business Acquisition [Line Items]
Note receivable, additional principal						$ 600,000
Tonogold Resources, Inc.
Business Acquisition [Line Items]
Expense reimbursement and lease income				500,000	$ 500,000		1,800,000	$ 1,200,000
Notes receivable at fair value		$ 7,200,000		$ 7,200,000			$ 7,200,000		$ 5,500,000
Common stock, shares outstanding (in shares) | shares		9,500,000		9,500,000			9,500,000		13,100,000
Issuance of common stock		$ 1,400,000		$ 1,400,000			$ 1,400,000		$ 3,900,000
Number of shares sold (in shares) | shares				1,944,658			3,663,447
Net proceeds from common stock				$ 200,000			$ 900,000
Tonogold Resources, Inc. | Common Stock
Business Acquisition [Line Items]
Realized gain (loss) on sale of Tonogold common shares				(100,000)			100,000
Gain (loss) on change in fair value of CPS				(1,000,000)			(1,900,000)
Tonogold Resources, Inc. | Convertible Debt
Business Acquisition [Line Items]
Principal amount		$ 6,650,000	$ 5,550,000	$ 6,650,000			$ 6,650,000			$ 4,475,000	$ 5,475,000
Change of control redemption price, percent		125.00%		125.00%			125.00%
Default, redemption price, percent		118.00%		118.00%			118.00%
Interest rate		12.00%		12.00%			12.00%			12.00%
Income recognized on change in fair value				$ (1,200,000)
Northern Comstock LLC | Affiliated entity
Business Acquisition [Line Items]
Payment of accelerated capital contribution							$ 812,500

Receivables, Loans, Notes Rec_2

Receivables, Loans, Notes Receivable, and Others (Details) - USD ($)	Jun. 30, 2021	Mar. 05, 2021	Dec. 31, 2020	Dec. 04, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other note receivable	$ 38,459		$ 0
Total notes receivable and advances, net - current portion	12,504,459		7,148,500
Total notes receivable and advances, net	14,044,778		8,009,440
Tonogold Resources, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable, face value	6,650,000		4,475,000
Unrealized gain	596,000		1,023,500
Notes receivable, fair value	7,246,000		5,498,500
Plain Sight Innovations LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, fair value	835,000		0
Sierra Springs Opportunity Fund, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances	4,385,000		1,650,000
MCU Philippines Inc
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, fair value		$ 2,000,000		$ 1,180,000
MCU-P note receivable, face value	2,000,000		1,180,000
Unamortized discount for implied interest	(459,681)		(319,060)
MCU-P note receivable - non-current (Note 2)	$ 1,540,319		$ 860,940	$ 860,940

Assets Held for Sale - Narrativ

Assets Held for Sale - Narrative (Details)	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2021USD ($)	Sep. 26, 2019USD ($)aproperty
Property, Plant and Equipment [Line Items]
Total assets held for sale	$ 6,328,338		$ 6,328,338
Deposits	419,266		1,011,291
Deposit Toward Sale of Silver Springs Properties
Property, Plant and Equipment [Line Items]
Deposits	400,000		400,000
Silver springs
Property, Plant and Equipment [Line Items]
Number of properties sold | property				2
Proceeds from assets held for sale	100,000	$ 300,000
Disposal Group, Held-for-sale, Not Discontinued Operations
Property, Plant and Equipment [Line Items]
Total assets held for sale	$ 6,328,338		$ 6,328,338
Disposal Group, Held-for-sale, Not Discontinued Operations | Downtown Silver Springs, LLC Equity Purchase Agreement | Silver springs
Property, Plant and Equipment [Line Items]
Total assets held for sale				$ 3,600,000
Disposal Group, Held-for-sale, Not Discontinued Operations | Industrial, land and senior water rights | Silver springs
Property, Plant and Equipment [Line Items]
Area of land | a				98
Disposal Group, Held-for-sale, Not Discontinued Operations | 98 Acres | Downtown Silver Springs, LLC Equity Purchase Agreement | Silver springs
Property, Plant and Equipment [Line Items]
Total assets held for sale				$ 6,500,000
Disposal Group, Held-for-sale, Not Discontinued Operations | Commercial land | Silver springs
Property, Plant and Equipment [Line Items]
Area of land | a				160

Assets Held for Sale - Schedule

Assets Held for Sale - Schedule of Assets Held for Sale (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	$ 6,328,338	$ 6,328,338
Disposal Group, Held-for-sale, Not Discontinued Operations
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	6,328,338	6,328,338
Disposal Group, Held-for-sale, Not Discontinued Operations | DTSS (Land)
Long Lived Assets Held-for-sale [Line Items]
Total assets held for sale	3,589,876	3,589,876
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

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Land and property deposits	$ 0	$ 12,600
Surety bond and insurance	182,548	139,527
Stock sales proceeds receivable	0	200,000
Other	336,877	228,951
Total prepaid expenses and other current assets	945,683	681,078
Pelen LLC
Related Party Transaction [Line Items]
Advances	$ 100,000	100,000
LPB
Related Party Transaction [Line Items]
Advances		$ 0

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets - Narrative (Details) - USD ($)	Jun. 30, 2021	Apr. 13, 2021	Dec. 31, 2020	Dec. 23, 2020	Dec. 16, 2020	Sep. 01, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 08, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from issuance of common stock							$ 18,020,000	$ 242,621
Pelen LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Membership interest						75.00%
Wingfield Tono LP
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of shares sold (in shares)				3,333,333	15,666,667
Sale of stock, price per share (in dollars per share)					$ 0.33
Proceeds from issuance of common stock	$ 900,000		$ 900,000	$ 1,100,000
Shares returned to eliminate receivable (shares)		606,601
Decrease in consideration receivable under securities purchase agreement		$ 200,000
Pelen LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Option fee						$ 100,000
Option term						1 year
Purchase price						$ 3,750,000
LPB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances	$ 326,258						$ 326,258		$ 326,258

Mineral Rights and Properties_3

Mineral Rights and Properties and Properties, Plant and Equipment, Net - Summary (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Mineral Properties [Line Items]
Mineral rights and properties, net	$ 6,638,394	$ 6,597,644
Dayton resource area
Mineral Properties [Line Items]
Mineral rights and properties, net	2,971,838	2,971,838
Spring Valley area
Mineral Properties [Line Items]
Mineral rights and properties, net	1,630,332	1,630,332
Oest area
Mineral Properties [Line Items]
Mineral rights and properties, net	307,522	307,522
Occidental area
Mineral Properties [Line Items]
Mineral rights and properties, net	1,002,172	1,002,172
Northern extension
Mineral Properties [Line Items]
Mineral rights and properties, net	157,205	157,205
Northern targets
Mineral Properties [Line Items]
Mineral rights and properties, net	161,920	121,170
Other mineral properties
Mineral Properties [Line Items]
Mineral rights and properties, net	317,405	317,405
Water rights
Mineral Properties [Line Items]
Mineral rights and properties, net	$ 90,000	$ 90,000

Mineral Rights and Properties_4

Mineral Rights and Properties and Properties, Plant and Equipment, Net - Narrative (Details) shares in Thousands	Jan. 17, 2021USD ($)amining_claim	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Sep. 17, 2020USD ($)mining_claimshares	Feb. 28, 2021shares	Feb. 25, 2020mining_claim
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depletion | $		$ 0	$ 0	$ 0	$ 0
Total consideration received (in shares) | shares						100
Total consideration value | $						$ 52,000
Total consideration after merger (in shares) | shares							109
Hercules Gold USA LLC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price | $						$ 100,000
Total consideration received (in shares) | shares						100
Wild Horses Properties
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of patented mining claims | mining_claim								2
Unpatented mining claims, sold | mining_claim								5
Como Project Claims
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Unpatented mining claims, sold | mining_claim						8
Lauri Nitz Revocable Trust
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Unpatented mining claims, purchased | mining_claim	2
Mining claim acreage | a	34
Payments to acquire mineral rights | $	$ 40,750

Mineral Rights and Properties_5

Mineral Rights and Properties and Properties, Plant and Equipment, Net - Schedule of Properties, Plant and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Less accumulated depreciation	$ (1,277,724)		$ (1,277,724)		$ (1,196,426)
Total, net	2,051,337		2,051,337		2,132,635
Less accumulated depreciation	(22,050,015)		(22,050,015)		(21,943,657)
Total, net	5,563,980		5,563,980		5,670,338
Less accumulated depreciation	(3,587,383)		(3,587,383)		(3,545,502)
Total, net	786,846		786,846		821,727
Total properties, plant and equipment, net	8,402,163		8,402,163		8,624,700
Depreciation expense	100,000	$ 100,000	200,000	$ 300,000
Daney Ranch
Property, Plant and Equipment [Line Items]
Land and buildings gross	2,261,263		2,261,263		2,261,263
Gold Hill Hotel
Property, Plant and Equipment [Line Items]
Land and buildings gross	753,272		753,272		753,272
Other real estate
Property, Plant and Equipment [Line Items]
Land and buildings gross	314,526		314,526		314,526
American Flat land and buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment mineral processing, gross	6,500,817		6,500,817		6,500,817
Crushing, processing, and refining plant and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment mineral processing, gross	21,113,178		21,113,178		21,113,178
Comstock corporate campus
Property, Plant and Equipment [Line Items]
Other property and equipment, gross	1,549,453		1,549,453		1,549,453
Vehicle and equipment
Property, Plant and Equipment [Line Items]
Other property and equipment, gross	2,267,916		2,267,916		2,267,916
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Other property and equipment, gross	$ 556,860		$ 556,860		$ 549,860

Reclamation Bond Deposit (Detai

Reclamation Bond Deposit (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,695,811	$ 2,695,704
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Bond fee (percent)	2.00%
Total reclamation bond deposit	$ 2,588,875	2,588,768
Earned interest	88,876	$ 88,768
Other | Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Long-term reclamation liability	6,800,000
Other | Reclamation surety bond with Storey County
Loss Contingencies [Line Items]
Long-term reclamation liability	$ 500,000

Reclamation Bond Deposit - Sche

Reclamation Bond Deposit - Schedule of Reclamation Bond Deposit (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,695,811	$ 2,695,704
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Total reclamation bond deposit	2,588,875	2,588,768
Other cash reclamation bond deposits
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 106,936	$ 106,936

Other Assets - Schedule of Othe

Other Assets - Schedule of Other Assets (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Other Assets, Noncurrent [Abstract]
Other long-term receivables and prepaid expenses	$ 102,259	$ 154,950
Long-term deposits	24,354	24,354
Other assets	$ 126,613	$ 179,304

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued Northern Comstock LLC contributions, net	$ 0	$ 180,833
Accrued payroll costs	187,343	153,615
Accrued board of directors' fees	0	60,000
Accrued vendor liabilities	96,613	136,499
Other accrued expenses	69,716	4,000
Total accrued expenses and other liabilities	$ 353,672	$ 534,947

Accrued Expenses and Other Li_4

Accrued Expenses and Other Liabilities - Loan Assumed (Details)	Jun. 30, 2021USD ($)
Economic Injury Disaster Loan | Renewable Process Solutions
Debt Instrument [Line Items]
Loan assumed in acquisition	$ 56,300

Leases - Narrative (Details)

Leases - Narrative (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2021USD ($)	Jun. 30, 2021USD ($)
Leases [Abstract]
Monthly rent expense		$ 750
Automatic annual increase in monthly rent expense		25
Operating lease expense	$ 2,525	$ 5,049
Remaining lease term	7 years 3 months 3 days	7 years 3 months 3 days

Leases - Lease Balances Recorde

Leases - Lease Balances Recorded in Balance Sheet (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease right-of-use asset	$ 49,145	$ 51,294
Operating lease liability - current	4,008	3,650
Operating lease liability - long-term	47,682	49,791
Total operating lease liabilities	$ 51,690	$ 53,441
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssets	us-gaap:OtherAssets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent	us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities (Note 10)	Other liabilities (Note 10)

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remainder of 2021	$ 4,700
2022	9,650
2023	9,950
2024	10,250
2025	10,550
Thereafter	31,500
Total operating lease payments	76,600
Less: Imputed interest	(24,910)
Present value of lease liabilities	$ 51,690	$ 53,441

Leases - Lease Income (Details)

Leases - Lease Income (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Lessor, Lease, Description [Line Items]
Total real estate revenue from operating leases	$ 54,625	$ 48,375	$ 103,125	$ 96,800
Daney Ranch
Lessor, Lease, Description [Line Items]
Total real estate revenue from operating leases	27,000	0	54,000	0
Gold Hill Hotel
Lessor, Lease, Description [Line Items]
Total real estate revenue from operating leases	13,575	24,000	20,150	48,000
Lab and office space
Lessor, Lease, Description [Line Items]
Total real estate revenue from operating leases	0	7,500	0	15,000
Land
Lessor, Lease, Description [Line Items]
Total real estate revenue from operating leases	4,500	4,500	9,000	9,000
All other residential
Lessor, Lease, Description [Line Items]
Total real estate revenue from operating leases	$ 9,550	$ 12,375	$ 19,975	$ 24,800

Leases - Schedule of Maturity o

Leases - Schedule of Maturity of Minimum Lease Income (Details)	Jun. 30, 2021USD ($)
Leases [Abstract]
Remainder of 2021	$ 100,650
2022	180,025
2023	166,325
2024	22,725
Thereafter	0
Total Minimum Lease Income	$ 469,725

Leases - New Lease (Details)

Leases - New Lease (Details) - Gold Hill Hotel	Apr. 01, 2021USD ($)renewalOption
Lessor, Lease, Description [Line Items]
Proceeds from collection of previously deferred rent	$ 19,500
Monthly rent, first year	4,525
Monthly rent, second year	6,050
Monthly rent, third year	$ 7,575
Lease term	3 years
Number of renewal options | renewalOption	2
Lease renewal term	5 years
Monthly rent during renewal term	$ 8,000

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 3,683,748
Less: debt discounts and issuance costs	0	(126,043)
Total debt, net of discounts and issuance costs		3,557,705
Less: current maturities	0	(3,557,705)
Long-term debt, net of discounts and issuance costs	0	0
Note Payable (Caterpillar Financial Services) - 5.7% interest
Debt Instrument [Line Items]
Long-term debt	$ 0	404,373
Interest rate	5.70%
Unsecured Debt | Georges Trust Unsecured Promissory Notes - 12% interest, due September 2021
Debt Instrument [Line Items]
Long-term debt	$ 0	1,389,014
Interest rate	12.00%
Unsecured Debt | Concorde Trust Unsecured Promissory Note - 12% interest, due 2021
Debt Instrument [Line Items]
Long-term debt	$ 0	683,263
Interest rate	12.00%
Unsecured Debt | Bean Trust Unsecured Promissory Note - 12% interest, due 2021
Debt Instrument [Line Items]
Long-term debt	$ 0	290,386
Interest rate	12.00%
Unsecured Debt | GHF Inc Unsecured Promissory Note - 12% interest, due September 2021
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 916,712
Interest rate	12.00%

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($)	Mar. 04, 2021	Aug. 11, 2020	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Debt Instrument [Line Items]
Discount on issuance of debt				$ 71,289
Interest payments				$ 139,213
Promissory Notes Retired | Unsecured Debt
Debt Instrument [Line Items]
Principal payment, debt amount	$ 3,100,000
Discount on issuance of debt	100,000
Senior Secured Debenture - GF Comstock 2 LP | Secured Debt
Debt Instrument [Line Items]
Principal payment, debt amount		$ 4,000,000
Interest payments			$ 200,000		$ 300,000
Remaining balance of make whole obligation		200,000
Loss on extinguishment of debt		$ 51,000
Interest Expense, Borrowings, Reimbursed By Counterparty			$ 100,000		$ 200,000
Caterpillar Equipment Facility and Capital Lease
Debt Instrument [Line Items]
Repayments of long-term debt	$ 296,171

Long-Term Reclamation Liabili_3

Long-Term Reclamation Liability and Retirement Obligation Asset - Additional Information (Details)	Jan. 01, 2021USD ($)layer	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Regulatory Liabilities [Line Items]
Long-term reclamation liability		$ 5,284,699		$ 5,284,699		$ 6,054,919	$ 6,034,208
Regulatory liability reclamation period	5 years
Reduction of obligation due to extension of time	$ 926,434			926,434		0
Reclamation liability calculation, weighted average, credit-adjusted, risk-free rate (percent)	6.02%
Reclamation liability calculation, number of layers of asset retirement obligations | layer	8
Reclamation liability calculation, inflation rate (percent)	1.78%
Reclamation liabiity calculation rate, period of inflation rate	5 years
Retirement obligation asset	$ 57,964	0		0		57,963	$ 115,926
Accretion of reclamation liability		78,693	$ 5,178	156,214	$ 10,355	20,711
Amortization of retirement obligation asset		$ 0	$ 14,491	$ 0	$ 28,982	$ 57,963
Other Income
Regulatory Liabilities [Line Items]
Downward adjustment in retirement asset obligation	$ 868,471

Long-Term Reclamation Liabili_4

Long-Term Reclamation Liability and Retirement Obligation Asset - Reconciliation of Aggregate Retirement Liability (Details) - USD ($)	Jan. 01, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Mine Reclamation and Closing Liability [Roll Forward]
Long-term reclamation liability — beginning of period	$ 6,054,919			$ 6,054,919	$ 6,034,208	$ 6,034,208
Reduction of obligation due to extension of time	$ (926,434)			(926,434)		0
Accretion of reclamation liability		$ 78,693	$ 5,178	156,214	$ 10,355	20,711
Long-term reclamation liability — end of period		$ 5,284,699		$ 5,284,699		$ 6,054,919

Long-Term Reclamation Liabili_5

Long-Term Reclamation Liability and Retirement Obligation Asset - Reconciliation of Aggregate Retirement Asset (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Retirement obligation asset — beginning of period			$ 57,963	$ 115,926	$ 115,926
Reduction of obligation liability			(57,963)
Amortization of retirement obligation asset	$ 0	$ (14,491)	0	$ (28,982)	(57,963)
Retirement obligation asset — end of period	$ 0		$ 0		$ 57,963

Commitment and Contingencies -

Commitment and Contingencies - Minimum Annual Lease Payments (Details)	Jun. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2021	$ 4,700
2022	9,650
2023	9,950
2024	10,250
2025	10,550
Thereafter	31,500
Total operating lease payments	76,600
Third Party
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2021	51,000
2022	114,000
2023	114,000
2024	108,000
2025	110,000
Thereafter	1,686,250
Total operating lease payments	$ 2,183,250

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details)	Feb. 27, 2020plaintiff	Jan. 31, 2014plaintiff	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Loss Contingencies [Line Items]
Operating lease expense			$ 37,435	$ 26,150	$ 62,585	$ 51,073
Reimbursement of lease costs			25,150	$ 12,850	$ 50,300	$ 25,700
Percentage of royalty obligations, majority are less than					3.00%
Comstock Residents Association
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff		2
OSHA Complaint
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff	3
Accrued severance			$ 84,166		$ 84,166		$ 84,166
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations					0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations					5.00%

Equity - Equity Issuance Agreem

Equity - Equity Issuance Agreements (Details) - USD ($)	Mar. 04, 2021	Feb. 08, 2021	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Feb. 28, 2021
Class of Stock [Line Items]
Payments of issuance fees				$ 1,063,000	$ 50,070
Proceeds from issuance of common stock				$ 18,020,000	$ 242,621
Equity Purchase Agreements
Class of Stock [Line Items]
Number of shares sold (in shares)	4,000,000
Sale of stock, price per share (in dollars per share)	$ 4
Payments of issuance fees	$ 960,000
Issuance fee as percent of gross offering proceeds	6.00%
Payment of other expenses	$ 30,000
Proceeds from issuance of common stock	$ 15,010,000
2021 Sales Agreement | Leviston Resources LLC
Class of Stock [Line Items]
Proceeds from issuance of common stock			$ 2,020,000
Aggregate offering price		$ 5,000,000
Equity purchase agreement, period in force		24 months
Common stock issued for fees, value						$ 250,003
Number of shares sold (in shares)			423,842
Average price per share (in dollars per share)			$ 4.77	$ 4.77
Common stock, shares issued as commitment fee (in shares)			50,907	50,907
Remaining capacity			$ 2,980,000	$ 2,980,000

Equity - Reconciliation of Tran

Equity - Reconciliation of Transactions Under ATM Agreement (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Class of Stock [Line Items]
Net proceeds	$ 18,020,000	$ 242,621
ATM Agreement
Class of Stock [Line Items]
Number of shares sold (in shares)	4,423,842	638,511
Gross proceeds	$ 18,020,000	$ 242,621
Common stock issuance costs	(1,313,002)	(50,070)
Net proceeds	$ 16,706,998	$ 192,551
Average price per share (in dollars per share)	$ 4.07	$ 0.38

Equity - Other Common Stock Iss

Equity - Other Common Stock Issuances (Details) - shares	Jun. 30, 2021	Jun. 24, 2021	Jun. 18, 2021	Feb. 16, 2021	Feb. 15, 2021
Renewable Process Solutions | Restricted Common Shares
Business Acquisition [Line Items]
Issuance of common stock (in shares)			1,000,000
Quantum Generative Materials LLC | Restricted Common Shares
Business Acquisition [Line Items]
Issuance of common stock (in shares)	3,000,000	3,000,000
LINICO
Business Acquisition [Line Items]
Common shares issued on conversion (in shares)				3,000,000	3
LINICO | Restricted Common Shares
Business Acquisition [Line Items]
Common shares issued on conversion (in shares)					3,000,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Liabilities Measured on Recurring Basis (Details) - USD ($)	Jun. 30, 2021	Jun. 24, 2021	Feb. 16, 2021	Dec. 31, 2020
Assets:
Equity securities	$ 1,449,147			$ 3,979,723
Fair Value, Measurements, Recurring
Assets:
Total Assets	16,225,147			9,743,350
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Assets:
Total Assets	1,449,147			3,939,558
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets:
Total Assets	7,530,000			305,292
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets:
Total Assets	7,246,000			5,498,500
Tonogold Resources, Inc.
Assets:
Notes receivable at fair value	7,200,000			5,500,000
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring
Assets:
Notes receivable at fair value	7,246,000			5,498,500
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Common Stock
Assets:
Equity securities	1,420,262			3,939,558
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Assets:
Notes receivable at fair value	0			0
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Common Stock
Assets:
Equity securities	1,420,262			3,939,558
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets:
Notes receivable at fair value	0			0
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Common Stock
Assets:
Equity securities	0			0
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets:
Notes receivable at fair value	7,246,000			5,498,500
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Common Stock
Assets:
Equity securities	0			0
LINICO
Assets:
Derivative asset			$ 500,000
LINICO | Fair Value, Measurements, Recurring
Assets:
Derivative asset	6,640,000
LINICO | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Assets:
Derivative asset	0
LINICO | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets:
Derivative asset	6,640,000
LINICO | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets:
Derivative asset	0
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring
Assets:
Derivative asset	890,000	$ 530,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Assets:
Derivative asset	0
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets:
Derivative asset	890,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets:
Derivative asset	0
Northern Vertex Mining Corp. | Fair Value, Measurements, Recurring | Common Stock
Assets:
Equity securities	28,885			40,165
Northern Vertex Mining Corp. | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Common Stock
Assets:
Equity securities	28,885			0
Northern Vertex Mining Corp. | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Common Stock
Assets:
Equity securities	0			40,165
Northern Vertex Mining Corp. | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Common Stock
Assets:
Equity securities	$ 0			0
MCU | Fair Value, Measurements, Recurring
Assets:
Derivative asset				265,127
MCU | Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Assets:
Derivative asset
MCU | Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets:
Derivative asset				265,127
MCU | Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets:
Derivative asset				$ 0

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total change in fair value recognized in earnings	$ (1,173,000)	$ 591,091	$ (427,500)	$ 1,368,382
Additions	1,100,000	(1,100,000)	2,175,000	132,952
Equity Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	7,319,000	11,090,243	5,498,500	9,080,000
Total change in fair value recognized in earnings	0	240,000	0	(45,000)
Conversion of Tonogold convertible preferred shares to Tonogold common	0	(1,100,000)	0	(1,100,000)
Ending balance	7,246,000	10,581,334	7,246,000	10,581,334
Tonogold contingent forward asset
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total change in fair value recognized in earnings	0	351,091	0	1,413,382
Additions	0	0	0	1,232,952
Tonogold note receivable (Note 2)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total change in fair value recognized in earnings	(1,173,000)	0	(427,500)	0
Additions	$ 1,100,000	$ 0	$ 2,175,000	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details)	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 24, 2021USD ($)$ / sharesshares	Dec. 04, 2020USD ($)shares	Mar. 20, 2020USD ($)$ / shares	Feb. 28, 2021USD ($)$ / sharesshares	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / shares	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / shares	Dec. 31, 2020USD ($)$ / sharesshares	Mar. 31, 2021USD ($)	Feb. 16, 2021USD ($)$ / sharesshares	Feb. 15, 2021USD ($)shares	Sep. 17, 2020shares	Sep. 08, 2020USD ($)	May 31, 2020shares
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share) | $ / shares	$ 3.63	$ 3.51				$ 3.63		$ 3.63				$ 2.25
Change in fair value of contingent forward asset						$ 0	$ 351,091	$ 0	$ 1,413,382
Income recognized on change in fair value								(400,000)
Stock based investment	$ 21,187,167					21,187,167		21,187,167		$ 2,937,597
Total consideration received (in shares) | shares														100,000
Issuance of convertible preferred stock	$ 0					0		0		0
Equity method, fully diluted equity ownership			15.00%
Quantum Generative Materials LLC | Restricted Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Shares issued in acquisition (in shares) | shares	3,000,000	3,000,000
Tonogold Resources, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of contingent forward asset							400,000		1,400,000
Notes receivable at fair value	$ 7,200,000					7,200,000		7,200,000		5,500,000
Tonogold Resources, Inc. | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes receivable at fair value	7,246,000					7,246,000		7,246,000		$ 5,498,500
Tonogold Resources, Inc. | Convertible Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Principal amount	$ 6,650,000			$ 5,475,000		$ 6,650,000		$ 6,650,000			$ 5,550,000				$ 4,475,000
Interest rate	12.00%					12.00%		12.00%							12.00%
Income recognized on change in fair value						$ (1,200,000)
Tonogold Resources, Inc. | Convertible Debt | Change Of Control, Redemption Right
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption price percentage				125.00%
Tonogold Resources, Inc. | Convertible Debt | Default Redemption Right
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption price percentage				118.00%
Tonogold Resources, Inc. | Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share) | $ / shares	$ 0.15					$ 0.15		$ 0.15		$ 0.30
Change in fair value of contingent forward asset						$ 1,029,482	$ 1,380,929	$ 1,920,521	$ 1,380,929
Gain (loss) on change in fair value of stock						(1,000,000)		(1,900,000)
Tonogold Resources, Inc. | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on change in fair value of stock						300,000		100,000
Issuance of convertible preferred stock	$ 0					$ 0		$ 0		$ 0
Tonogold Resources, Inc. | Risk-Free Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.0007			0.0016		0.0007		0.0007		0.0009
Tonogold Resources, Inc. | Risk-Free Rate | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input							0.0018		0.0018
Tonogold Resources, Inc. | Common Share Price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input | $ / shares	0.15			0.41		0.15		0.15		0.30
Tonogold Resources, Inc. | Common Share Price | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input | $ / shares							0.41		0.41
Tonogold Resources, Inc. | Volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.49			0.940		0.49		0.49		0.89
Tonogold Resources, Inc. | Volatility | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input							0.98		0.98
Tonogold Resources, Inc. | Cost of Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.0624			0.1444		0.0624		0.0624		0.0762
Tonogold Resources, Inc. | Cost of Debt | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input							0.1444		0.1444
Tonogold Resources, Inc. | Private Placement Conversion Price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.30			0.300		0.30		0.30		0.30
Tonogold Resources, Inc. | Private Placement Conversion Price | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input | $ / shares							0.18		0.18
Tonogold Resources, Inc. | Redemption Probability Rate | Convertible Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input							0.50		0.50
Tonogold Resources, Inc. | Discount Rate | Convertible Preferred Stock | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input							0.05		0.05
Tonogold Resources, Inc. | Discount Rate | Convertible Preferred Stock | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input							0.15		0.15
Tonogold Resources, Inc. | Probability of Prepayment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.10			0.05		0.10		0.10		0.05
Tonogold Resources, Inc. | Probability of Change in Control
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input				0.05						0.05
Tonogold Resources, Inc. | Probability of Default
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.28			0.29		0.28		0.28		0.27
LINICO
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on change in fair value of stock						$ (2,849,999)		$ 4,140,000
Derivative asset												$ 500,000
Common shares issued on conversion (in shares) | shares												3,000,000	3
Stock based investment												$ 6,250,000	$ 6,250,000
Derivative asset, cash commitment payments	$ 2,000,000					2,000,000		2,000,000
LINICO | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 6,640,000					6,640,000		6,640,000
LINICO | Restricted Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common shares issued on conversion (in shares) | shares													3,000,000
Eclipse
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share) | $ / shares										$ 0.43
Total consideration received (in shares) | shares										100,000
Common stock, discount on shares										$ 3,010
Equity securities holding period										2 months 1 day
Eclipse | Risk-Free Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input | $ / shares										0.0008
Eclipse | Volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input | $ / shares										0.740
Northern Vertex Mining Corp.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share) | $ / shares					$ 0.27
Gain (loss) on change in fair value of stock						(1,744)		(11,280)
Total consideration received (in shares) | shares					109,000
Mercury Clean Up LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in dollars per share) | $ / shares										$ 1.04
Income recognized on change in fair value								$ 497,250
Capital contribution, total			$ 2,000,000			$ 2,000,000
Joint venture, common stock issued (in shares) | shares	900,000		625,000			900,000		900,000								650,000
Joint venture, common stock sold (in shares) | shares					625,000	625,000
Joint venture, excess capital contribution					$ 762,377	$ 762,377
Joint venture, proceeds from return of excess capital contribution					$ 762,377
Mercury Clean Up LLC | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset										$ 265,127
Quantum Generative Materials LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Income recognized on change in fair value						360,000
Stock committed as investment in affiliates, subsidiaries and joint ventures		$ 10,000,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 890,000	$ 530,000				$ 890,000		$ 890,000

Compensation Related Costs, Sha

Compensation Related Costs, Share Based Payments (Details)	Dec. 30, 2020USD ($)$ / shares	Jun. 30, 2021USD ($)iteration$ / sharesshares	Jan. 31, 2021iteration$ / sharesshares	Dec. 31, 2020trancheshares	May 31, 2020$ / sharesshares	Jun. 30, 2021USD ($)$ / sharesshares	Mar. 31, 2021USD ($)	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 24, 2021$ / shares	Feb. 16, 2021$ / shares	Dec. 31, 2011shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in dollars per share) | $ / shares		$ 3.63				$ 3.63		$ 3.63	$ 3.51	$ 2.25
Share-based Payment Arrangement, Nonemployee | Vesting Period One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)				180,000
Share-based Payment Arrangement, Nonemployee | Vesting Period Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)				180,000
Share-based Payment Arrangement, Nonemployee | Vesting Period Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)				180,000
2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock that may be delivered (in shares)				1,800,000
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director restricted stock grants (in shares)				540,000
Number of vesting tranches | tranche				3
Fair value of common shares issued (in dollars per share) | $ / shares	$ 1.06
Compensation cost | $	$ 572,400
Award vesting period	3 years
Unamortized stock compensation expense | $		$ 477,000				$ 477,000		$ 477,000
Unamortized stock compensation expense, remaining period								30 months
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | General and Administrative Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost | $						47,700		$ 95,400
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Achievement of Performance Objectives
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized stock compensation expense | $		638,000				638,000		$ 638,000
Unamortized stock compensation expense, remaining period								30 months
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Achievement of Targeted Growth
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized stock compensation expense | $		$ 261,832				261,832		$ 261,832
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Achievement of Targeted Growth, Group 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized stock compensation expense, remaining period								32 months
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Achievement of Targeted Growth, Group 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized stock compensation expense, remaining period								20 months
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)		60,000	1,055,000
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Achievement of Performance Objectives | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost | $						$ 57,259		$ 104,975
Award vesting period		1 year 8 months 12 days	3 years 2 months 12 days
Vesting percentage			50.00%
Award target period			3 years
Closing stock price (in dollars per share) | $ / shares		$ 3.51	$ 1.10			$ 3.51		$ 3.51
Expected volatility rate		93.00%	77.00%
Risk free interest rate		0.79%	0.36%
Number of iterations | iteration		100,000	100,000
Indicated fair value (in dollars per share) | $ / shares		$ 2.71	$ 0.41			$ 2.71		$ 2.71
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Achievement of Targeted Growth | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			50.00%
Award target period			5 years
2011 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock that may be delivered (in shares)											1,200,000
Remaining shares available for grant under the plan (in shares)		0				0		0
2011 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director restricted stock grants (in shares)					315,000
Fair value of common shares issued (in dollars per share) | $ / shares					$ 0.56
2011 Equity Incentive Plan | Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost | $							$ 27,849
Closing stock price (in dollars per share) | $ / shares					$ 0.56
Options granted in period (in shares)					138,800
Options repurchased and cancelled in the period (in shares)								56,150
Cash paid for repurchased and cancelled in period | $						$ 22,975		$ 222,556
Options outstanding (in shares)		82,650				82,650		82,650
Intrinsic value | $		$ 253,736				$ 253,736		$ 253,736
2011 Equity Compensation Plan, Past Services | Share-based Payment Arrangement, Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director restricted stock grants (in shares)					135,000
2011 Equity Compensation Plan, Current Services | Share-based Payment Arrangement, Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director restricted stock grants (in shares)					180,000

Other Income and Expense (Detai

Other Income and Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Other Non Operating, Income And Expense [Line Items]
Change in fair value of contingent forward asset	$ 0	$ 351,091	$ 0	$ 1,413,382
Gain on sale of mining claims	0	0	0	100,000
Tonogold reimbursement of Pelen acquisition costs	0	0	0	150,000
Change in fair value of Tonogold preferred shares	0	240,000	0	(45,000)
Realized gain (loss) on sale of Tonogold common shares	(89,345)	23,740	104,320	23,740
Change in fair value of Tonogold note receivable	(1,173,000)	0	(427,500)	0
Tonogold note receivable amendment fee	100,000	0	362,500	0
Unrealized Gain (Loss) on Investments, Gross	(1,031,226)	1,380,929	(1,931,801)	1,380,929
Recognition of grant from CARES Act PPP loan	0	193,546	0	193,546
Other	(159,454)	38,321	(167,964)	45,815
Other income (expense) (Note 17)	(4,843,024)	2,398,349	2,936,805	3,400,464
MCU
Other Non Operating, Income And Expense [Line Items]
Change in fair value of derivative asset related to Mercury Clean Up, LLC	0	0	497,250	0
Change in fair value MCU make whole	0	170,722	0	138,052
LINICO
Other Non Operating, Income And Expense [Line Items]
Change in fair value of derivative asset related to Mercury Clean Up, LLC	(2,849,999)	0	4,140,000	0
Quantum Generative Materials LLC
Other Non Operating, Income And Expense [Line Items]
Change in fair value of derivative asset related to Mercury Clean Up, LLC	$ 360,000	$ 0	$ 360,000	$ 0

Income Taxes (Details)

Income Taxes (Details)	6 Months Ended
	Jun. 30, 2021USD ($)
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 0
Income taxes paid	$ 0

Net Income (Loss) Per Common _3

Net Income (Loss) Per Common Share - Reconciliation of Net Loss Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Numerator:
Net income (loss)	$ (6,320,992)	$ 8,188,231	$ 1,275,986	$ (263,212)	$ 1,867,239	$ 1,012,774
Denominator:
Basic weighted average shares outstanding (in shares)	43,114,856		28,253,242		40,442,281	27,758,899
Incremental shares (in shares)	0		11,231		69,646	5,615
Diluted weighted average shares outstanding (in shares)	43,114,856		28,264,472		40,511,927	27,764,514
Net income (loss) per common share:
Basic EPS (in dollars per share)	$ (0.15)		$ 0.05		$ 0.05	$ 0.04
Diluted EPS (in dollars per share)	$ (0.15)		$ 0.05		$ 0.05	$ 0.04

Segment Reporting - Schedule of

Segment Reporting - Schedule of Reportable Operating Segments (Details)	3 Months Ended				6 Months Ended
	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Jun. 30, 2021USD ($)segment	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment					3
Segment Reporting Information [Line Items]
Revenue	$ 54,625		$ 48,375		$ 103,125	$ 96,800
Costs and Expenses	(1,764,342)		(1,259,312)		(1,415,084)	(2,529,618)
Operating Income (Loss)	(1,709,717)		(1,210,937)		(1,311,959)	(2,432,818)
Other income (expense) (Note 17)	(4,611,275)		2,486,923		3,179,198	3,445,592
Net income (loss)	(6,320,992)	$ 8,188,231	1,275,986	$ (263,212)	1,867,239	1,012,774
Capital Expenditures	7,000		11,000		47,750	11,000
Depreciation, Amortization, and Depletion	114,631		116,228		229,537	315,670
Assets	77,353,896				77,353,896		$ 43,123,562
Mining
Segment Reporting Information [Line Items]
Revenue	0		0		0	0
Costs and Expenses	(1,714,932)		(1,243,992)		(1,316,502)	(2,500,702)
Operating Income (Loss)	(1,714,932)		(1,243,992)		(1,316,502)	(2,500,702)
Capital Expenditures	7,000		11,000		47,750	11,000
Depreciation, Amortization, and Depletion	70,487		110,268		141,250	303,751
Assets	31,627,136				31,627,136		29,754,182
Real estate
Segment Reporting Information [Line Items]
Revenue	54,625		48,375		103,125	96,800
Costs and Expenses	(49,410)		(15,320)		(98,582)	(28,916)
Operating Income (Loss)	5,215		33,055		4,543	67,884
Capital Expenditures	0		0		0	0
Depreciation, Amortization, and Depletion	44,144		5,960		88,287	11,919
Assets	13,437,502				13,437,502		10,770,370
Natural Resource Renewal
Segment Reporting Information [Line Items]
Revenue	0		0		0	0
Costs and Expenses	0		0		0	0
Capital Expenditures	0		0		0	0
Depreciation, Amortization, and Depletion	0		$ 0		0	$ 0
Assets	$ 32,289,258				$ 32,289,258		$ 2,599,010

Related Party Disclosures (Deta

Related Party Disclosures (Details) - USD ($)	Mar. 04, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Related Party Transaction [Line Items]
Proceeds from equity purchase agreements	$ 15,000,000
Affiliated entity | Northern Comstock LLC
Related Party Transaction [Line Items]
Cash payments under joint venture agreement		$ 90,000	$ 90,000	$ 992,500	$ 180,000
Payment of accelerated capital contribution				$ 812,500

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) shares in Millions	Aug. 03, 2021	Jul. 30, 2021	Jul. 23, 2021	May 17, 2021	Jun. 30, 2021	Jun. 30, 2020	Jul. 26, 2021	Apr. 01, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Purchase price of note receivable					$ 820,000
LPB
Subsequent Event [Line Items]
Advances					326,258
Plain Sight Innovations LLC
Subsequent Event [Line Items]
Notes receivable, face amount					$ 835,000				$ 0
Plain Sight Innovations LLC | Affiliated entity
Subsequent Event [Line Items]
Stated interest rate (percent)					12.00%			12.00%
Notes receivable, face amount				$ 835,000	$ 835,000			$ 750,000
Note receivable, additional principal				$ 85,000
Subsequent Event
Subsequent Event [Line Items]
Attorney fees and costs paid by the plaintiffs		$ 203,151.47
Subsequent Event | MANA Corporation
Subsequent Event [Line Items]
Equity interest acquired (percent)			100.00%
Subsequent Event | MANA Corporation | Restricted Common Shares
Subsequent Event [Line Items]
Shares issued in acquisition (in shares)			4.2
Subsequent Event | LPB
Subsequent Event [Line Items]
Equity interest acquired (percent)			50.00%
Note receivable, face value			$ 17,000,000
Purchase price of note receivable			$ 15,000,000
Subsequent Event | LPB | Restricted Common Shares
Subsequent Event [Line Items]
Shares issued in acquisition (in shares)			3.5
Subsequent Event | Solid Carbon Products
Subsequent Event [Line Items]
Note receivable, face value							$ 100,000
Stated interest rate (percent)							8.00%
Subsequent Event | Plain Sight Innovations LLC | Affiliated entity
Subsequent Event [Line Items]
Notes receivable, face amount	$ 1,250,000
Note receivable, additional principal	$ 415,000
Subsequent Event | Lyon County
Subsequent Event [Line Items]
Attorney fees and costs paid by the plaintiffs		$ 50,000