Comstock (LODE) 10-Q 2 May 22 2022 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2022	Apr. 28, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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, Virginia City, NV
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, par value $0.000666 per share
Trading Symbol	LODE
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		69,943,776
Document Transition Report	false
Amendment Flag	false
Entity Central Index Key	0001120970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 2,249,007	$ 5,912,188
Investments in equity securities	1,107,742	925,819
Notes receivable and advances, net - current portion	4,962,043	4,964,545
Derivative assets	0	342,000
Deposits, current portion	288,606	347,454
Prepaid expenses and other current assets	1,576,962	1,336,983
Total current assets	10,184,360	13,828,989
Noncurrent Assets:
Investments	18,901,056	25,850,879
Mineral rights and properties	13,513,585	6,669,111
Properties, plant and equipment, net	15,208,357	14,563,672
Construction in progress	4,020,473	3,219,607
Reclamation bond deposit	2,696,008	2,695,944
Notes receivable and advances, net	0	8,853,841
Intangible assets, net	22,756,992	23,175,301
Goodwill	12,788,671	12,788,671
Finance lease - right of use asset, net	14,907,725	15,033,000
Other assets	142,166	275,617
Total noncurrent assets	104,935,033	113,125,643
TOTAL ASSETS	115,119,393	126,954,632
Current Liabilities:
Accounts payable	1,243,341	633,223
Accrued expenses and other liabilities	986,400	939,443
Deposits	420,183	420,183
Derivative liabilities	6,403,162	8,873,162
Finance lease - right of use lease liability	13,035,110	13,043,499
Total current liabilities	22,088,196	23,909,510
Long-term Liabilities:
Reclamation liability	6,470,156	5,445,672
Debt, net	4,529,068	4,486,256
Other liabilities	177,154	142,672
Total long-term liabilities	11,176,378	10,074,600
Total liabilities	33,264,574	33,984,110
COMMITMENTS AND CONTINGENCIES (Note 10)
Stockholders' Equity
Preferred Stock $.000666 par value, 50,000,000 shares authorized, no shares outstanding	0	0
Common stock, $.000666 par value, 158,000,000 shares authorized, 67,707,832 and 71,207,832 shares issued and outstanding at March 31, 2022 and December 31, 2021, respectively	44,853	47,065
Treasury stock 2,998,515 and 3,000,000 shares, at cost, at March 31, 2022 and December 31, 2021, respectively	(3,868,084)	(3,870,000)
Additional paid-in capital	333,867,761	338,936,145
Accumulated deficit	(251,921,243)	(245,542,688)
Total equity - Comstock Mining Inc.	78,123,287	89,570,522
Non-controlling interest	3,731,532	3,400,000
Total stockholders' equity	81,854,819	92,970,522
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 115,119,393	$ 126,954,632

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
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 outstanding (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Common stock, shares authorized (in shares)	158,000,000	158,000,000
Common stock, shares issued (in shares)	67,707,832	71,207,832
Common stock, shares outstanding (in shares)	67,707,832	71,207,832
Treasury stock, (in shares)	2,998,515	3,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Revenue	$ 54,625	$ 48,500
Operating expenses:
Selling, general and administrative expenses	2,402,766	(465,226)
Research and development	1,195,418	0
Depreciation and amortization	844,529	115,968
Total operating expenses	4,442,713	(349,258)
Income (loss) from operations	(4,388,088)	397,758
Other Income (Expense)
Gain (loss) on investments	351,624	(706,911)
Interest expense	(324,724)	(144,829)
Interest income	356,861	155,473
Change in fair value of derivative instruments	3,065,000	7,487,249
Impairment of investments and intangible assets	(4,476,889)	0
Other income (expense)	(1,130,807)	999,491
Total other income  (expense), net	(2,158,935)	7,790,473
Net income (loss)	(6,547,023)	8,188,231
Net income (loss) attributable to noncontrolling interest	(168,468)	0
Net income (loss) available to Comstock Mining Inc,	$ (6,378,555)	$ 8,188,231
Weighted average common shares outstanding, basic (in shares)	67,351,776	37,740,011
Weighted average common shares outstanding, diluted (in shares)	67,351,776	37,814,652
Earnings per Share - Basic:
Net income (loss) per share - basic (in dollars per share)	$ (0.09)	$ 0.22
Earnings per Share - Diluted:
Net income (loss) per share - diluted (in dollars per share)	$ (0.09)	$ 0.22

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock	Additional Paid in Capital	Accumulated Deficit	Treasury Stock	Non-Controlling Interest
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	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Investment in LINICO Corporation (in shares)		3,000,000
Investment in LINICO Corporation	6,750,000	$ 1,998	6,748,002
Issuance of common stock for cash (in shares)		4,423,842
Issuance of common stock for cash	18,020,000	$ 2,946	18,017,054
Non-cash issuance of common stock (in shares)		50,907
Non-cash issuance of common stock	250,003	$ 35	249,968
Common stock issuance costs	(1,248,002)		(1,248,002)
Employee and director share-based compensation	97,010		97,010
Repurchase of employee stock options	(194,581)		(194,581)
Sale of treasury stock	0
Net income (loss)	8,188,231			8,188,231
Ending balance (in shares) at Mar. 31, 2021		42,455,515
Ending balance at Mar. 31, 2021	63,641,867	$ 27,916	276,384,788	(212,770,837)	0	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	0
Ending balance (in shares) at Dec. 31, 2021		71,207,832
Ending balance at Dec. 31, 2021	92,970,522	$ 47,065	338,936,145	(245,542,688)	(3,870,000)	3,400,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Investment in LINICO Corporation	500,000					500,000
Common stock issuance costs	(70,000)		(70,000)
Employee and director share-based compensation	108,599	$ 119	108,480
Common stock received and cancelled in the rescission of the LPB transaction (in shares)		(3,500,000)
Common stock received and cancelled in the rescission of the LPB transaction	(5,110,000)	$ (2,331)	(5,107,669)
Sale of treasury stock	2,721		805		1,916	0
Net income (loss)	(6,547,023)			(6,378,555)		(168,468)
Ending balance (in shares) at Mar. 31, 2022		67,707,832
Ending balance at Mar. 31, 2022	$ 81,854,819	$ 44,853	$ 333,867,761	$ (251,921,243)	$ (3,868,084)	$ 3,731,532

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss)	$ (6,547,023)	$ 8,188,231
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	264,257	114,906
Amortization of intangibles	580,274	0
Accretion (reduction) of reclamation liability	82,316	(790,950)
Accretion of discount on MCU Philippines, Inc. note receivable	(30,093)	(20,267)
Amortization of debt discount and other debt-related items	42,812	(45,791)
Employee and director share based compensation	108,599	97,010
Change in fair value of derivative instruments	(3,065,000)	(7,487,249)
Gain (loss) on investments in securities	(407,393)	900,575
Loss from equity method investments	266,903	31,454
Impairment of MCU-P and MCU note receivable and investments	4,084,268	0
Impairment of Flux Photon deposit	338,034	0
Realized gains (losses) on sales of Tonogold Resources, Inc. common shares	55,769	(193,664)
Change in fair value of Tonogold Resources, Inc. note receivable	605,000	(1,008,000)
Impairment of LPB investment	54,587	0
Gain on reimbursements of mining costs	0	(812,500)
Changes in operating assets and liabilities:
Prepaid expenses	(139,979)	(194,019)
Deposits	58,848	0
Other assets	33,451	(8,073)
Accounts payable	(327,140)	(91,883)
Accrued expenses, other liabilities and deposits	80,272	(887,078)
Net cash used in operating activities	(3,861,238)	(2,207,298)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of intangible asset	500,000	0
Proceeds from Lucerne's mineral properties option	750,000	0
Purchase of mineral rights and properties, plant and equipment	(553,200)	(40,750)
Purchases related to construction in progress	(95,214)	0
Proceeds from principal payment on note receivable	2,502	144
Proceeds from sale of Tonogold Resources, Inc. common shares	169,701	502,951
Change in reclamation bond deposit	(64)	(65)
Net cash used in investing activities	(226,275)	(3,245,343)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on debt principal and financing lease	(8,389)	(3,511,914)
Proceeds from the issuance of common stock	0	18,020,000
Sale of treasury stock	2,721	0
Investment in LINICO by Aqua Metals	500,000	0
Common stock issuance costs	(70,000)	(997,999)
Repurchase of employee stock options	0	(194,581)
Net cash provided by (used) in financing activities	424,332	13,315,506
Net increase (decrease) in cash	(3,663,181)	7,862,865
Cash at beginning of period	5,912,188	2,431,944	$ 2,431,944
Cash at end of period	2,249,007	10,294,809	$ 5,912,188
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock received in the rescission of the LPB transaction	5,110,000	0
Note receivable exchanged for investment in Comstock Mining LLC	(6,650,000)	0
Issuance of common shares for stock issuance costs	0	250,003
Issuance of common shares for investment in LINICO Corporation	0	6,250,000
Initial value of common shares for derivative asset related to investment in LINICO Corporation	0	500,000
Mercury Clean Up LLC
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from collection of advance to affiliate	0	762,377
MCU Philippines, Inc.
CASH FLOW FROM INVESTING ACTIVITIES:
Addition to MCU Philippines, Inc. note receivable	0	820,000
LINICO acquisition derivative liability
CASH FLOW FROM INVESTING ACTIVITIES:
Cash commitment payments to LINICO Corporation	0	(1,500,000)
Sierra Springs Opportunity Fund, Inc., at cost
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from collection of advance to affiliate	1,300,000	0
Advances to Sierra Springs Opportunity Fund, Inc.	$ (1,300,000)	$ (2,150,000)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES REFERENCES TO THE COMPANY Unless context otherwise indicates, the terms we , us , our , Comstock , or the Company mean Comstock Mining Inc., and its subsidiaries on a consolidated basis. BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION Comstock Mining Inc. and its wholly-owned subsidiaries (we, us, our, Comstock, or the Company), is a leading innovator of technologies that enable systemic decarbonization and circularity by efficiently converting under-utilized waste and renewable natural resources into fuels and electrification products that contribute to balancing global uses and emissions of carbon. We expect to generate revenue by developing, using, selling, and supporting new clean technologies that facilitate the more efficient use of scarce natural resources. We are commercializing environment-enhancing, material science-based technologies, products, and processes including carbon neutral cellulosic bio-fuels and carbon reducing lithium-ion battery metal recycling. 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 Innovation Corporation (“CIC”) and Comstock IP Holdings LLC ("CIP") since their acquisition in September 2021, Comstock Engineer Corporation.(“CEC”) since its acquisition in June 2021, MANA Corporation (“MANA”) since its acquisition in July 2021, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, and, Comstock Mining LLC, since its re-acquisition on March 31, 2022, Comstock Real Estate Inc., Comstock Industrial LLC, Downtown Silver Springs LLC ("DTSS"), and the 90% owned LINICO Corporation since its majority acquisition on December 31, 2021. 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 and notes thereto in our Annual Report on Form 10-K for the fiscal years ended December 31, 2021 and 2020. Operating results for the three months ended March 31, 2022 may not be indicative of full year results expected for 2022. In management's opinion, the accompanying condensed consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, necessary for a fair statement of our financial position as of March 31, 2022, and our results of operations, cash flows and changes in equity for the three months ended March 31, 2022 and 2021. DESCRIPTION OF THE BUSINESS Comstock innovates technologies that enable systemic decarbonization and circularity by efficiently converting under-utilized waste and renewable natural resources into fuels and electrification products that contribute to balancing global uses and emissions of carbon. Comstock plans to achieve financial, natural, and social gains by building, owning, and operating a fleet of advanced carbon neutral extraction and refining facilities, commercializing complimentary process solutions and related services, and licensing selected technologies to strategic partners. Our strategic plan is based on innovating and using our technologies and the renewable energy products that they enable to reduce reliance on long cycle fossil fuels, to shift to and maximize throughput of short cycle fuels, and to lead and support the adoption and growth of a highly profitable, balanced worldwide short cycle ecosystem that continuously offsets, recycles, and contributes to neutralizing global carbon emissions by rapidly growing and replenishing vast quantities of feedstock for renewable circular fuels. We also make strategic and other investments that contribute to our mission of enabling systemic decarbonization and help to realize our vision of a net zero carbon world. Comstock historically focused on natural resource exploration, development, and production, with an emphasis on mining gold and silver resources from its extensive contiguous property holdings in the historic Comstock and Silver City mining districts in Nevada. During 2021 and 2022, we completed a series of transactions that were designed to build on our competencies and position us to address and capitalize on the global transition to clean energy. Those transactions primarily included (i) our sale and subsequent optioning for sale of Comstock Mining LLC, the owner of our Lucerne resource area in Storey County, Nevada, and related permits, (ii) our acquisitions of 100% of Comstock Innovations Corporation (F/K/A Plain Sight Innovations Corporation), 100% of Comstock Engineering Corporation (F/K/A Renewable Process Solutions, Inc.), 100% of MANA Corporation, and 90% of LINICO Corporation, (iii) our acquisition of intellectual property assets from FLUX Photon Corporation, and (iv) our purchase of 48.19% of Quantum Generative Materials LLC and other minority investments. Collectively, these transactions added the management, employees, facilities, intellectual properties, and other assets we needed to restructure and transform our Company and business into an emerging leader in the innovation and sustainable production of renewable energy products, including cellulosic fuels and electrification metals. Additional information on these transactions is provided in Note 2, Acquisitions and Investments . LIQUIDITY AND CAPITAL RESOURCES The Condensed Consolidated Financial Statements are prepared on the going concern basis of accounting that assumes the realization of assets and the satisfaction of liabilities in the ordinary course of business. The Company has had recurring net losses from operations and had an accumulated deficit of $251.9 million at March 31, 2022. For the three months ended March 31, 2022, the Company recognized a net loss of $6.4 million and cash and cash equivalents decreased by $3.7 million from $5.9 million at December 31, 2021 to $2.2 million at March 31, 2022. The Company intends to fund our operations over the next twelve months from (i) existing cash and cash equivalents, (ii) sales of engineering services and technology licenses (iii) the repayment of advances from SSOF, (iv) planned sales of Tonogold Resources, Inc. ("Tonogold") common shares and other Tonogold reimbursements and (v) sales of equity securities. Based on these expected funding sources, management believes the Company will have sufficient funds to sustain our operations and meet our commitments under our investment agreements during the 12 months following the date of issuance of the Condensed Consolidated Financial Statements included herein. While the Company has been successful in the past in obtaining the necessary capital to support our operations, including registered equity financings from our existing shelf registration statement, borrowings and other means, there is no assurance the Company will be able to obtain additional equity capital or other financing, if needed. Risks to our liquidity include future operating expenditures above management’s expectations, including but not limited to exploration, pre-development, research and development, selling, general and administrative, and investment related expenditures in excess of planned proceeds from the sale of Tonogold securities, repayment of advances to SSOF, the sale of the Silver Springs Properties, and amounts to be raised from the issuance of equity under our existing shelf registration statement. Declines in the market value of properties held for sale, or declines in the share price of our common stock would also adversely affect our results of operations, financial condition and cash flows. If the Company is 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, the Company 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 the Company would be able to take any such actions on favorable terms, in a timely manner, or at all. RECLASSIFICATIONS Certain prior period amounts have been reclassified to conform to the 2022 financial statement presentation. Reclassifications had no effect on net income (loss), stockholders' equity, or cash flows as previously reported. COVID-19 The outbreak in 2020 of the novel coronavirus (“COVID-19”) resulted in governments worldwide enacting emergency measures to combat the spread of the virus. These measures, including the implementation of social distancing measures, quarantine periods and travel bans, have caused material disruptions to many businesses and negatively impacted economic activities. Global equity markets have experienced significant volatility. Governments and their central banks have reacted with significant fiscal and monetary interventions designed to mitigate the impacts and stabilize economic conditions. The impact and ultimate duration of the COVID-19 outbreak is currently unknown, as is the efficacy of these governmental interventions. For more than two years 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 February 10, 2022, after a marked decline in new omicron variant cases, Nevada Governor Steve Sisolak issued Directive 052 and announced that the state was dropping its statewide mask mandate, "effective immediately". We are operating in alignment with these guidelines for protecting the health of our employees, partners and suppliers. ADOPTION OF NEW ACCOUNTING STANDARDS 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 generally accepted accounting principles for certain financial instruments with characteristics of liabilities and equity. The update was effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The adoption of this update on January 1, 2022 did not have a material impact on our condensed consolidated financial statements. In March 2021, the FASB issued ASU 2021-07 (Topic 323), Investments – Equity Method and Joint Ventures. The new guidance eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. The guidance is effective for fiscal years, beginning after December 15, 2021. The adoption of this update on January 1, 2022 did not have a material impact on our condensed consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

ACQUISTITIONS AND INVESTMENTS

ACQUISTITIONS AND INVESTMENTS	3 Months Ended
	Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISTITIONS AND INVESTMENTS	ACQUISITIONS AND INVESTMENTS Acquisition of Comstock Innovations Corporation (F/K/A Plain Sight Innovations Corporation) On September 7, 2021, we acquired 100% of the issued and outstanding voting equity of Comstock Innovations Corporation (“Comstock Innovations”), in exchange for 8,500,000 restricted shares of our common stock with a fair value of $14,952,806. The Comstock Innovations acquisition brings an array of patented, patent-pending and proprietary process technologies that were designed to convert low cost, ubiquitous woody biomass feedstocks into renewable fuels and other carbon neutral alternatives for fossil fuel derivatives. Comstock Innovations operates a commercial pilot cellulosic fuel facility that converts woody biomass into cellulosic ethanol and co-product precursors for renewable diesel and other carbon neutral alternatives to fossil fuels. In connection with the Comstock Innovations closing, the Company agreed to appoint a designee of one of the former shareholders of Comstock Innovations, Triple Point Asset Management LLC (“TPAM”), to the Company’s board of directors and as Comstock’s president and chief financial officer, and agreed to appoint a designee of another one of the former shareholders of Comstock Innovations, Global Catalytic Disruptor Fund LLC (“GCDF”), to serve as Comstock’s chief technology officer. TPAM’s appointee is Kevin Kreisler, the beneficial owner and sole manager, executive officer and director of TPAM. GCDF’s appointee is David Winsness, the beneficial owner and sole manager, executive officer and director of GCDF. For the three months ended March 31, 2022, Comstock Innovations recognized no revenue and incurred a loss of $1,324,467. The pro forma financial information below represents the combined results of operations for the three months ended March 31, 2021 as if the acquisition had occurred as of Comstock Innovations' date of incorporation of March 1, 2021, with pro forma amortization expense related to acquired intangible assets included from January 1, 2021. The pro forma financial information is presented for informational purposes only and is neither indicative of the results of operations that would have occurred if the acquisition had taken place at the beginning of the period presented nor indicative of future operating results. March 31, 2021 Revenue $ 48,500 Net income (loss) 8,129,285 Acquisition of Assets from FLUX Photon Corporation On September 7, 2021, we purchased all of the intellectual property assets of Comstock Innovations’s affiliate, FLUX Photon Corporation (“FPC”), in exchange for performance-based cash payments equal to 20% of our future consolidated Net Cash Flow (as defined in the related Asset Purchase Agreement) up to $18,000,000. The acquired FPC intellectual property includes new approaches to carbon capture and utilization, atmospheric water harvesting, waste heat and energy recovery, industrial photosynthesis for mass scale decarbonization, and the sustainable production of very large agricultural outputs. On December 10, 2021, the Asset Purchase Agreement was amended to provide for the payment by the Company of a $350,000 down payment against the purchase price, thereby decreasing the potential performance-based cash payment to $17,650,000. We have not recorded the purchased assets or related contingent purchase consideration (other than the $350,000 down payment mentioned above), as we have determined the fair value of the intellectual property is not realizable in the foreseeable future, and the contingent purchase consideration is neither probable nor reasonably estimable. The FPC intangible assets will recognized as payments are made under the Asset Purchase Agreement or when payments become probable and reasonably estimable. Based on historical and continuing losses and no current evidence the value of the asset would be recoverable through the use FPC's research activities, the intangible asset was deemed unrecoverable as of March 31, 2022 and was fully impaired. We recognized an impairment loss of $338,034 (net of accumulated amortization) in impairment of investments and intangible assets in the statement of operations during the three months ended March 31, 2022 in the renewable energy products segment. Acquisition of MANA Corporation On July 23, 2021, we acquired 100% of the issued and outstanding equity and voting shares of MANA (“MANA”), an industrial hemp technology development, marketing, and management company, in exchange for 4,200,000 restricted shares of our common stock with a fair value of $6,528,453. For the three months ended March 31, 2022, MANA recognized no revenue and net income of $252,000. The pro forma financial information below represents the combined results of operations for the three months ended March 31, 2021, as if the acquisition had occurred as of MANA’s February 16, 2021 date of incorporation, with pro forma amortization expense related to acquired intangible assets included from January 1, 2021. The pro forma financial information is presented for informational purposes only and is neither indicative of the results of operations that would have occurred if the acquisition had taken place at the beginning of the period presented nor indicative of future operating results. March 31, 2021 Revenue $ 48,500 Net loss $ 8,111,310 Acquisition of Assets in LINICO Corporation On February 15, 2021, the Company, Aqua Metals, Inc. (“AQMS”) and LINICO entered into a Series A Preferred Stock Purchase Agreement (“February Agreement”). The chief financial officer of AQMS is also a member of the Company’s board of directors. Pursuant to the February Agreement, we purchased 6,250 shares of LINICO Series A 8% Convertible Preferred Stock (“Series A Preferred”) and issued 3,000,000 shares of our restricted common stock with a fair value of $6,750,000 in payment of the purchase price; $6,250,000 of which was in connection with our investment and $500,000 of which was recognized as a related derivative asset. 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 owned 45.45% of LINICO in substance common shares and 48.78% of voting shares. Our chief executive officer is a member and Chairman of the LINICO board of directors. On December 30, 2021, the Company entered into an agreement to acquire 3,129,081 LINICO common shares from its former chief executive officer and director equating to 90% ownership. The former chief executive officer resigned from LINICO as a member of its board of directors and in all other capacities, effective as of such date. In connection with the acquisition of such LINICO shares, the Company issued 3,500,000 common shares of the Company (“Comstock Shares”) to the former chief executive officer. If and to the extent that the sale of the Comstock shares results in net proceeds greater than $7,258,162, then the former chief executive officer is required to pay all of such excess proceeds to the Company. If and to the extent that the sale of the Comstock Shares results in net proceeds less than $7,258,162, then the Company is required to pay cash to the former chief executive officer equal to such shortfall. The Company retained the right to purchase the Comstock Shares from the former chief executive officer for the purchase price of $7,258,162 less the amount of cash proceeds received by the former chief executive officer from any previous sale of the Comstock Shares by the former chief executive officer, at any time during or prior to his sale of the Comstock shares. At December 31, 2021, we owned 90% of LINICO's issued and outstanding equity and the remaining 10% was owned by AQMS. During the three months ended March 31, 2022, the Company and AQMS made additional investments in LINICO of $1,140,000 and $500,000, respectively. As a result, as of March 31, 2022, we own 88.35% of LINICO's issued and outstanding equity and the remaining 11.65% is owned by Aqua Metals Inc. (“AQMS”). On June 18, 2021, we acquired 100% of the issued and outstanding equity and voting shares of Comstock Engineering Corporation ("Comstock Engineering"), a process engineering and renewable technology development company, in exchange for 1,000,000 restricted shares of our common stock, with a fair value of $2,304,806. For the three months ended March 31, 2022, Comstock Engineering recognized no revenue and net loss of $64,659. The pro forma financial information below represents the combined results of operations for the three months ended March 31, 2021 as if the acquisition had occurred at the beginning of the periods presented. The pro forma financial information is presented for informational purposes only and is neither indicative of the results of operations that would have occurred if the acquisition had taken place at the beginning of the periods presented nor indicative of future operating results. March 31, 2021 Revenue $ 48,500 Net income (loss) $ 8,076,141 Summary of Noncurrent Investments Our investments are accounted for under the equity method, with one investment accounted for at cost less impairment. At March 31, 2022 and December 31, 2021, our non-current investments include: March 31, 2022 December 31, 2021 Investment Ownership % Investment Ownership % LP Biosciences LLC $ — —% $ 4,227,587 48.19% Quantum Generative Materials LLC 13,440,541 48.19% 13,645,946 48.19% Green Li-ion 4,517,710 20.22% 4,577,000 20.22% Mercury Clean Up, LLC — 25.00% 1,975,026 25.00% MCU Philippines, Inc. — 50.00% 499,269 50.00% Pelen Limited Liability Company 607,805 25.00% 591,051 25.00% Total equity method investments 18,566,056 25,515,879 Sierra Springs Opportunity Fund, Inc., at cost 335,000 335,000 Total Investments $ 18,901,056 $ 25,850,879 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method is as follows: 2022* 2021 Current assets $ 8,897,693 $ 8,218,932 Non-current assets 13,873,703 11,585,338 Current liabilities 2,530,296 3,101,523 Non-current liabilities 2,000,000 2,000,000 Three Months Ended Three Months Ended March 31, 2022 March 31, 2021 Revenues 89,714 19,700 Gross Profit 76,892 19,700 Net income (loss) and net income (loss) attributable to the entity $ (901,502) $ (354,852) * Information presented as of December 31, 2021 and September 30, 2021, and for the three months ended December 31, 2021 and 2020, respectively. All equity method investments are accounted for on a one-quarter lag. The excess of our investment values over the net assets of the individual investees is primarily comprised of goodwill. We periodically assess the net assets of our equity method investees and confirm there are no other assets that may require adjustments. Significant amounts due to and from equity method investees included in the summarized financial information include the aggregate value of the Company's common stock in the table above held by investees and make-whole derivatives of $10 million and $8 million, which is included in non-current assets as of March 31, 2022 and December 31, 2021 in the table above, respectively, and long-term debt due to the Company of $2 million, which is included in non-current liabilities as of both March 31, 2022 and December 31, 2021. Investment in Quantum Generative Materials LLC On June 24, 2021, we 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 harness emerging quantum computing technologies and develop new materials for use in our strategically aligned fields of interest, including global mining, battery recycling, and carbon capture. At closing, we received 465,000 membership units and committed $5,000,000 in cash and $10,000,000 in stock for a total of $15,000,000 for the initial seed investment and committed an additional $35,000,000 based upon GenMat’s realization of key development milestones, for up to 50% ownership of GenMat membership units. In 2021, we paid $4,250,000 in cash toward the $5,000,000 in scheduled cash commitment. At closing, we issued 3,000,000 restricted shares of our common stock with a fair value of $10,530,000 toward the $10,000,000 required stock purchase price and recorded a $530,000 related derivative asset. For the three months ended March 31, 2022, the Company recorded $205,405 in equity loss from affiliates for the investment in GenMat. Investment in LP Biosciences LLC On February 28, 2022, the Company and the other parties to the LP Biosciences LLC ("LPB") transactions mutually agreed to terminate the transaction documents. Upon termination of the transactions, each of the parties were relieved of their respective rights, liabilities, expenses, and obligations under the transactions except for payment obligations under the termination agreement and tax obligations in respect of their ownership of LPB through the date of termination. In connection with the termination, 3,500,000 restricted shares of the Company’s common stock were transferred back to the Company for cancellation upon receipt. The carrying value of our investment as of the settlement date was $4,173,000, after an impairment loss of $54,587, and the derivative asset was valued at $937,000, a total combined value of $5,110,000, which was recorded directly to additional paid-in capital in the statement of equity. No gain or loss between the recorded amount at the disposition date and the original value recorded to equity in the July 2021 acquisition of $10,812,669 was recognized. The Company incurred additional expenses of approximately $250,000 in connection with the termination of the transaction, which was recorded as other expense in the statement of operations for the three months ended March 31, 2022. As of December 31, 2021, the notes receivable, prepaid assets and other deposits associated with LP Biosciences of $1,076,258 were written off, including $500,000 of restricted cash held in escrow, which LPB had rights to under the termination agreement Transactions Involving Comstock Minerals, Sale of Comstock Mining LLC On January 24, 2019, the Company entered into a membership interest purchase agreement, as amended and restated on September 8, 2020, to sell its interests in Comstock Mining LLC, a wholly-owned subsidiary with sole net assets of the Lucerne properties and related permits (“Comstock Lucerne”), to Tonogold Resources, Inc. ("Tonogold"). The transfer of 100% ownership of Comstock Mining LLC to Tonogold was completed in September 2020. There were three agreements between the Company and Tonogold associated with the September 2020 sale of the membership interests of Comstock Mining LLC: the Membership Interest Purchase Agreement, the Mineral Exploration and Mining Lease, and a Lease Option Agreement for our American Flat processing facility. Under the two agreements, Tonogold was required to reimburse certain payments made by Comstock including but not limited to all costs associated with owning certain properties, and certain option, interest expense and lease payments. We agreed to receive a portion of the purchase price through a note receivable issued by Tonogold in the principal amount of $4,475,000 in September 2020 (the "Tono Note"), which increased to $5,550,000 in March 2021 and to $6,650,000 in June 2021. The Tono Note bore interest at the rate of 12% per annum, payable monthly in arrears, and default interest at the rate of 18% per annum. Tonogold was in default for nonpayment of its interest and reimbursement obligations beginning on September 1, 2021. The Tono Note had a maturity date of March 31, 2022. On March 26, 2022, we entered into an Option Agreement with Tonogold, as modified on March 31, 2022 (the "Option Agreement") whereby we agreed to extinguish the note in exchange for the membership interests of Comstock Mining LLC. The agreement also provided Tonogold an option to repurchase the Comstock Mining LLC membership interests by December 31, 2022 for $7,750,000 in exchange for an option payment of $750,000, extendable to July 1, 2023 with payment of an extension fee of $500,000 before December 31, 2022. Further, the agreement required payment of $250,000 toward the outstanding accrued interest and reimbursements due, which were not extinguished. To maintain the option, Tonogold agreed to continue to reimburse all costs associated with owning the properties, and certain option, interest expense and lease payments. The acquisition of the membership interests was accounted for as an asset acquisition as of March 31, 2022. The face value of the note at maturity of $6,650,000 approximated its fair value, and this amount plus acquisition costs of approximately $2,300 were netted with the $750,000 option payment received from Tonogold and applied to the net assets acquired as follows: Fair value of consideration transferred: Tonogold note receivable $ 6,650,000 Direct costs of acquisition 2,306 Less option payment received from Tonogold (750,000) Total fair value of consideration 5,902,306 Recognized amounts of identifiable assets acquired and liabilities assumed: Mineral properties 6,844,474 Asset retirement obligation (942,168) Total identifiable net assets $ 5,902,306 Investment in Mercury Clean Up LLC On June 21, 2019, as amended July 3, 2019, April 10, 2020 and December 4, 2020, the Company entered into a Mercury Remediation Pilot, Investment and Joint Venture Agreement (the “MCU Agreement”) with MCU. Pursuant to the MCU Agreement, the Company committed $2.0 million of capital contributions that was payable in cash of $1.15 million and shares of the Company's common stock with a value of $0.85 million, in exchange for 15% of the fully-diluted membership interest of MCU and the first right to participate in 50% of the equity of any future joint ventures formed with MCU (the “Joint Ventures”). For the three months ended March 31, 2022 and 2021, respectively, the Company recorded $14,578 in equity loss and $1,193 in equity income from affiliates for the investment in MCU. Based on recent findings related to MCU-P operations, the lack of a known, cash-generating alternative operating site, and the costs associated with relocating and deploying to a new site, there is no known reasonable possibility of future cash flows from MCU and we no longer expect to recover the investment. During the three months ended March 31, 2022, the investment of $1,960,448 in Mercury Clean Up LLC was deemed unrecoverable and was fully impaired. Investment in MCU Philippines, Inc. On April 10, 2020, the Company entered into a second amendment of the MCU Agreement, wherein MCU and the Company have identified an opportunity to remediate mercury in the Philippines, specifically in the province of Davao d' Oro (the “Philippine Opportunity”). In July 2020, MCU formed MCU-P to engage in the Philippine Opportunity. The Company’s chief executive officer is a director of MCU-P. At December 31, 2021, the net balance of the note receivable was $2,000,000. For the three months ended March 31, 2022 and 2021, we recognized implied interest income of $30,072 and $20,267, respectively. For the three months ended March 31, 2022 and 2021, respectively, the Company recorded $4,385 and $23,940 in equity loss from affiliates for the investment in MCU-P.

NOTES RECEIVABLE AND ADVANCES,

NOTES RECEIVABLE AND ADVANCES, NET	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
NOTES RECEIVABLE AND ADVANCES, NET	NOTES RECEIVABLE AND ADVANCES, NET Notes receivable and advances, net at March 31, 2022 and December 31, 2021 include: 03/31/22 12/31/21 Current portion Sierra Springs advances receivable $ 4,935,000 $ 4,935,000 Other notes receivable 27,043 29,545 Total notes receivable and advances, current portion $ 4,962,043 $ 4,964,545 Non-current portion Tonogold note receivable, face value — 6,650,000 Unrealized gain — 605,000 Tonogold note receivable, fair value — 7,255,000 MCU-P note receivable, face value — 2,000,000 Unamortized discount for implied interest — (401,159) MCU-Philippines note receivable, non-current portion, net — 1,598,841 Total notes receivable and advances, net $ 4,962,043 $ 13,818,386 Tonogold Option Agreement, Reconveyance of Lucerne mine and related assets, and Tonogold Note Receivable We recognized a loss on the change in fair value of $605,000 and a gain of $745,500 in other income and expense for the three months ended March 31, 2022 and 2021, respectively. On March 31, 2022, we agreed to extinguish the Tonogold note receivable principal of $6,650,000 in exchange for the membership interests of Comstock Mining LLC under the Option Agreement (see Note 2, Acquisitions and Investments ). Advances to Sierra Springs Opportunity Fund, Inc. On January 3, 2022, the Company made an additional SSOF Advance of $1,300,000, for use by SSE in paying deposits for contracted property purchases. This amount was fully repaid on January 26, 2022. SSE assigned all assignable rights, title and interest in SSE’s property purchases to the Company until such time as the SSOF Advances are repaid.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS Properties, plant and equipment at March 31, 2022 and December 31, 2021, respectively, include the following: 03/31/22 12/31/21 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 3,298,312 3,298,311 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 5,221,158 4,438,657 Accumulated depreciation (27,284,196) (27,146,379) Total property, plant and equipment, net $ 15,208,357 $ 14,563,672 During the three months ended March 31, 2022 and 2021, the Company recognized depreciation expense of $137,816 and $114,906, respectively. Mineral Rights and Properties Comstock and its subsidiaries own, control, or retain an interest in 9,358 acres located in Storey and Lyon Counties, Nevada, just south of Virginia City, Nevada (referred to collectively herein as the “Comstock Mineral Estate”), including 2,396 acres of patented claims and surface parcels, approximately 6,962 acres of unpatented claims administered by the BLM, five mineral leases, one joint venture (providing exclusive rights to exploration, development, mining and production), royalty interests, and fee ownership of real property, including 126 patented and 392 unpatented mineral lode claims, as well as 39 unpatented placer claims. These mineral properties include the reconveyance of the Lucerne mine and related mineral properties now subject to the Lucerne Option with Tonogold. Our properties at March 31, 2022 and December 31, 2021 consisted of the following: 03/31/22 12/31/21 Comstock Mineral Estate $ 6,261,706 $ 6,261,706 Lucerne mineral properties 6,844,474 — Other mineral properties 317,405 317,405 Water rights 90,000 90,000 Total mineral rights and properties $ 13,513,585 $ 6,669,111 The Comstock Mineral Estate is partitioned for management purposes based on identified resource areas and exploration targets. During the three months ended March 31, 2022 and 2021, we did not record any depletion expense, as none of the properties are in production. All of our mineral exploration and mining lease payments are classified as selling, general and administrative expenses in the condensed consolidated statements of operations. LINICO Construction in Progress At March 31, 2022 and December 31, 2021, respectively, LINICO had $4,020,473 and $3,219,607 in construction in progress which included $3,931,339 and $3,219,607, respectively, in deposits with various vendors for the plant and equipment. Depreciation for the related assets will begin once they are placed in service.

RECLAMATION BOND DEPOSIT

RECLAMATION BOND DEPOSIT	3 Months Ended
	Mar. 31, 2022
Environmental Remediation Obligations [Abstract]
RECLAMATION BOND DEPOSIT	RECLAMATION BOND DEPOSIT The Nevada Revised Statutes and Regulations require a surety bond to be posted for mining projects so that after the completion of such mining projects the sites are left safe, stable and capable of productive post-mining uses. The bond is intended to cover the estimated costs required to safely reclaim the natural environment to the regulatory standards established by the State of Nevada’s Division of Environmental Protection. Accordingly, the Company has a $6.8 million reclamation surety bond through the Lexon Surety Group (“Lexon”) with the State of Nevada’s Bureau of Mining Regulation and Reclamation at March 31, 2022. The Company also has a $0.5 million surety bond with Storey County for mine reclamation at March 31, 2022. As part of the surety agreement, the Company agreed to pay a 2.0% annual bonding fee. The total cash collateral, per the surety agreement, was $2.6 million at March 31, 2022, and December 31, 2021. The reclamation bond deposit at March 31, 2022 and December 31, 2021 consisted of the following: 03/31/22 12/31/21 Lexon surety bond cash collateral 2,589,072 2,589,008 Other cash reclamation bond deposits 106,936 106,936 Total reclamation bond deposit $ 2,696,008 $ 2,695,944 The Lexon collateral at March 31, 2022 and 2021 includes earned income of $89,072 and $89,008 respectively, which has been left on deposit at BNY Mellon. The total cash collateral is a component of the reclamation bond deposit on the condensed consolidated balance sheets at March 31, 2022 and December 31, 2021.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at March 31, 2022 and December 31, 2021 include the following: Description Estimated Economic Life March 31, 2022 December 31, 2021 Developed technologies 10 years $ 19,382,401 $ 18,882,401 Lease intangible 30 years 3,621,488 3,621,488 License agreements 10 years 510,752 510,752 In-process research and development 10 years — 350,000 Customer agreements 1 year 122,885 122,885 Distribution agreements 8 years 19,733 19,733 Trademarks 10 years 7,000 7,000 Accumulated amortization (907,267) (338,958) Intangible assets, net $ 22,756,992 $ 23,175,301 Accumulated amortization as of March 31, 2022 and December 31, 2021 consisted of the following: March 31, 2022 December 31, 2021 Developed technologies $ 691,042 $ 231,920 Lease intangible 30,325 — License agreements 60,981 20,625 In-process research and development — 2,991 Customer agreements 122,613 81,923 Distribution agreements 2,130 1,499 Trademarks 176 — Accumulated amortization $ 907,267 $ 338,958 Amortization expense related to intangible assets of $568,309 was recorded for the three months ended March 31, 2022. Accumulated amortization of $11,964 was written off as part of the impairment of the Flux Photon intangible asset during the three months ended March 31, 2022. The estimated economic lives shown above were at the closing dates of the respective acquisitions. The estimated economic lives of license agreements and developed technologies are based on the midpoint of the indicated lives derived from the related valuation analyses. The estimated economic lives of customer and distribution agreements are based on the specified terms of the respective agreements. The Company is party to three license agreements with American Science and Technology Corporation (“AST”), pursuant to which Comstock Innovations agreed to license AST’s intellectual properties for use at three facilities in exchange for three facility-specific license fees of $500,000 each, and a royalty fee equal to 1.0% of the gross revenue of each of the first three licensed facilities. Comstock IP Holdings is also party to a research agreement with Virginia Polytechnic Institute and State University (“Virginia Tech”), and an exclusive license agreement with Virginia Tech’s affiliate, Virginia Tech Intellectual Properties, Inc. (“VTIP”) pursuant to which Comstock IP Holdings agreed to (i) pay Virginia Tech $438,410 to conduct sponsored research; and (ii), license VTIP’s related intellectual property on a worldwide exclusive basis in exchange for a royalty fee equal to 1.0% of the applicable net sales, subject to a minimum annual royalty of $5,000 per year. The Company also has developed technologies valued at $19,382,401 (See Note 2, Acquisitions and Investments ). During the three months ended March 31, 2022, the Company paid $500,000 toward the license fees. Future minimum amortization expense is as follows at March 31, 2022: Remainder of 2022 $ 1,592,316 2023 2,118,936 2024 2,114,784 2025 2,114,784 2026 2,114,784 Thereafter 12,701,388 $ 22,756,992 Changes in the intangible assets and goodwill balances for the three months ended March 31, 2022 are presented below: As of December 31, 2021 Additions Impairment Amortization As of March 31, 2022 Intangible assets 23,514,259 500,000 (350,000) 23,664,259 Accumulated amortization (338,958) — (568,309) (907,267) Goodwill 12,788,671 — — — 12,788,671 Total intangible assets and goodwill 35,963,972 500,000 (350,000) (568,309) 35,545,663 All intangibles and goodwill are associated with the Renewable Energy Products segment.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
LEASES	LEASES The Company has the following lease balances recorded on the condensed consolidated balance sheets as follows: Lease Assets and Liabilities Classification March 31, 2022 December 31, 2021 Finance lease right-of-use asset, net Right of use asset $ 14,907,725 $ 15,033,000 Operating lease right-of-use asset, net Other assets 45,732 46,897 Total right of use assets $ 14,953,457 $ 15,079,897 Operating lease liability - current Accrued expenses and other liabilities $ 4,585 $ 4,388 Operating lease liability - long-term Other liabilities 44,166 45,403 Finance lease liability Lease liability 13,035,110 $ 13,043,499 Total lease liabilities $ 13,083,861 $ 13,093,290 The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows: Three Months Ended 03/31/22 03/31/21 Finance lease cost: Amortization of right-of-use assets $ 125,275 $ — Interest on lease liabilities 195,611 — Operating lease cost 2,525 2,525 Total lease cost $ 323,411 $ 2,525 Other information Operating cash flows from operating leases $ 9,350 $ 9,050 Financing cash flows from finance leases $ 8,389 $ — Weighted-average remaining lease term - finance leases 0.50 — Weighted-average remaining lease term - operating leases 6.50 6.75 Weighted-average discount rate - finance leases 6 % 6 % Weighted-average discount rate - operating leases 11 % 11 % Finance Lease LINICO has a finance lease, as lessee, with Aqua Metals Reno Inc., a subsidiary of AQMS, for an industrial lease, including the land, buildings and related improvements (the “Battery Recycling Facility”). AQMS is the non-controlling interest holder for LINICO and is also a related party. We expect the make lease payments of $81,600 from April to September 2022, and we expect to exercise the option to purchase the facility for an additional $13,000,000 (for a total of $14,250,000 with deposits made to date) on or before October 1, 2022. Maturities of lease liabilities for the Company's finance lease are $13,693,600, all payable in 2022, with imputed interest of $650,101. Operating Lease The Company has an operating lease, as lessee, with Sutro 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 of $25 per month every November, beginning in 2020. The operating lease is sub-leased to Crown Point Management LLC, the operators of the Gold Hill Hotel, and not separately valued within the Gold Hill Hotel lease. For the three months ended March 31, 2022 and 2021, the fixed operating lease expense was $2,525 and $2,525, respectively. At March 31, 2022, the remaining lease term is 6.51 years. Minimum lease payments by fiscal year for the Company's operating lease is as follows: For the remainder of 2022 7,250 2023 9,950 2024 10,250 2025 10,550 2026 10,850 Thereafter 20,650 Total lease payments 69,500 Less: Imputed interest at 11% (20,749) Present value of operating lease liabilities $ 48,751 Operating Lease Income Revenues from operating leases on our land and building leased to others totaled $54,625 and $48,500 for the three months ended March 31, 2022 and 2021, respectively. Minimum lease payments for operating leases to others are as follows: For the remainder of 2022 $ 139,450 2023 166,325 2024 22,725 2025 96,000 2026 96,000 Thereafter 288,000 Total Minimum Lease Income $ 808,500

DEBT OBLIGATIONS

DEBT OBLIGATIONS	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
DEBT OBLIGATIONS	DEBT OBLIGATIONS Debt at March 31, 2022 and December 31, 2021 consisted of the following: 03/31/22 12/31/21 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 5,000,000 $ 5,000,000 Less: debt discounts and issuance costs (470,932) (513,744) Total debt, net of discounts and issuance costs 4,529,068 4,486,256 GHF, Inc. Unsecured Promissory Notes We entered into a long-term promissory note ("GHF 2021 Note") with GHF, Inc. on December 15, 2021, with a principal amount of $5,000,000, of which $4,550,000 was funded and $450,000 was an original issue discount ("OID"). The full principal is due on December 15, 2024. Interest is payable monthly at a rate of 6% annually. Prepayment is allowed in full or in part at any time without premium or penalty. The loan is secured by all non-mining related assets of the Company, Silver Springs land and water rights, and the Daney Ranch, excluding the Lucerne and Dayton properties. The Company is required to prepay the promissory note with any net cash proceeds received in the sale of any collateral. If the promissory note has not been paid in full on or prior to December 15, 2022, the Company will issue warrants to GHF allowing them to purchase 1,000,000 shares of the Company’s common stock, half of which are exercisable at a price per share of 150% of the 20-day volume weighted average closing price (“VWAP”) of the Company’s common stock on its primary trading market for the 20 consecutive trading days preceding December 15, 2021, and the remainder at a price per share of 135% of the 20-day VWAP as determined on December 15, 2022. At December 31, 2021, the warrants were valued at $70,879. We recognized interest expense of $86,301 which includes OID amortization of $42,812 during the three months ended March 31, 2022 in connection with the GHF 2021 Note. Concorde Trust, Bean Trust, Georges Trust, GHF, Inc. & Scott H. Jolcover 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 three months ended March 31, 2021, interest expense on the Promissory Notes was $139,213, which includes OID amortization of $71,289.

LONG-TERM RECLAMATION LIABILITY

LONG-TERM RECLAMATION LIABILITY	3 Months Ended
	Mar. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
LONG-TERM RECLAMATION LIABILITY	LONG-TERM RECLAMATION LIABILITY At March 31, 2022 and December 31, 2021, we had asset retirement obligations of $6,470,156, and $5,445,672. 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 and Lucerne, Dayton project, and enhanced reclamation obligations in Storey County. Effective January 1, 2021, we updated the expected reclamation commencement date from December 31, 2022 to December 31, 2025. This resulted in a reduction in the liability of $926,434 at January 1, 2021 and was recorded in selling, general and administrative expenses on the condensed consolidated statements of operations. On March 31, 2022, the Company reacquired the membership interests of Comstock Mining LLC and recognized an asset retirement obligation associated with the Lucerne mine assets of $942,168 (see Note 2 Acquisitions and Investments) . To calculate the estimated obligation, we used estimated reclamation costs of $1,159,236, an inflation rate of 2.94%, a credit-adjusted risk-free rate of 8.45% and an estimated reclamation date of December 31, 2025. Following is a reconciliation of the mining retirement obligation associated with our reclamation plan for the mining projects at March 31, 2022 and December 31, 2021: March 31, 2022 December 31, 2021 Long-term reclamation liability — beginning of period $ 5,445,672 $ 6,054,919 Addition associated with the Lucerne mine 942,168 — Reduction of obligation due to extension of time (926,434) Accretion of reclamation liability 82,316 317,187 Long-term reclamation liability — end of period $ 6,470,156 $ 5,445,672

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES CONTINGENT PAYMENT OBLIGATIONS FLUX Photon Corporation The purchase price payable for the FPC Assets is $18,000,000 payable in cash to FPC with 20% of the future monthly consolidated sales, less total variable costs, less operating expenses, maintenance, tax payments, and debt service payments of the Company and its now and hereafter-existing subsidiaries, until the purchase price of $18,000,000 has been fully paid. On December 10, 2021, the Asset Purchase Agreement was amended to provide for the payment by the Company of a $350,000 down payment against the purchase price, which reduced the stated purchase price to $17,650,000 at December 31, 2021. The intangible asset was deemed unrecoverable as of March 31, 2022 and was fully impaired (See Note 2, Acquisitions and Investments ). MANA Corporation On July 23, 2021, the Company entered into a Securities Exchange Agreement to purchase 100% of the issued and outstanding equity of MANA Corporation. MANA provides industrial hemp origination, toll processing, sales, marketing, commodities, co-products management, and related products and services. MANA has a contingent payment obligation equal to 20% of MANA’s future net cash flow deriving from sales of industrial hemp and its derivatives, as defined in the applicable agreement, in an amount up to $8,600,000. This amount has not been recorded in our condensed consolidated financial statements for the three months ended March 31, 2022, as it has been determined to be neither probable nor reasonably estimable. Comstock Innovations - Pilot Facility In April 2021, Comstock Innovations, our wholly-owned technology research and development subsidiary, entered into a license agreement and an asset purchase agreement with American Science and Technology Corporation (“AST”). Pursuant to the terms of the asset purchase agreement, Comstock Innovations agreed to purchase substantially all of the real and personal property located at 6445 Packer Drive, Wausau, Wisconsin 54401 (“Pilot Facility”), including pilot scale processing equipment used in connection with some of our cellulosic fuels and electrification metals extraction and refining processes. The purchase agreement calls for a purchase price of $3,920,000 in installments of $35,000 per month from May 1, 2022 to April 30, 2023, $1,750,000 on April 30, 2023, and $1,750,000 on April 30, 2024. The costs associated with the Pilot Facility’s research and development support operations are allocated (on a time and materials basis at cost) to our cellulosic fuels, electrification metals, cleantech engineering, technology licensing, and strategic and other investments segments, as applicable. The license agreement provided for use of the Pilot Facility through April 30, 2022 and all payments under this agreement were fully satisfied in January 2022. COMSTOCK MINERAL ESTATE LEASE PAYMENTS We lease certain mineral rights and properties under 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 at March 31, 2022: Year Leases Remainder of 2022 $ 72,000 2023 114,000 2024 108,000 2025 110,000 2026 150,000 Thereafter 1,662,250 Total minimum annual lease payments $ 2,216,250 We have minimum royalty obligations with certain of its mineral properties and leases. For most of the mineral properties and leases, we are subject to a range of royalty obligations to the extent that 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 will influence the amount of the royalties include ounces extracted and the price of extracted metals. Our mining and exploration activities are subject to various laws and regulations governing the protection of the environment. These laws and regulations are continually changing and generally become more restrictive. The Company believes its operations are in compliance with applicable laws and regulations in all material respects. The Company has made, and expects to make in the future, expenditures to comply with such laws and regulations, but cannot predict the full amount of such future expenditures. Mineral and Mining Leases The Company is party to lease agreements with Tonogold. On September 16, 2019, as amended and restated on December 23, 2019, the Company, as lessor, entered into a 10-year, renewable mineral exploration and mining lease with Tonogold for certain mineral properties owned or controlled by the Company (the "Exploration Lease"). The Exploration Lease grants Tonogold the right to use these properties for mineral exploration and development, and ultimately the production, removal and sale of minerals and certain other materials. Tonogold pays to the Company a quarterly lease fee of $10,050. The lease fee will escalate 10% each year on the anniversary date of the Exploration Lease. Tonogold also reimburses the Company for all costs associated with owning the properties, including, but not limited to, lease payments for underlying, third-party leases. The Exploration Lease also provides for royalty payments when mining operations commence. On November 18, 2019, the Company, entered into an agreement to lease its permitted American Flat property, plant and equipment to Tonogold for crushing, leaching and processing material from the Lucerne Mineral Properties (the "Lease Option Agreement"). Under the Lease Option Agreement, Tonogold is required to reimburse the Company approximately $1,100,000 in expenses per year to maintain the option. The Lease Option Agreement remains in effect, but has not yet been exercised. The Lease Option Agreement expires in November 2025. Expense under leases for the three months ended March 31, 2022 and 2021was $20,321 and $41,446, respectively. Tonogold reimbursements of lease costs for the three months ended March 31, 2022 and 2021 were $25,150 and $21,050, respectively. OTHER On August 20, 2021, former employees of the Company filed a wrongful termination lawsuit against the Company, its Board of Directors, its Audit and Finance Committee, its Chief Executive Officer and certain of its managers for the termination of their employment. On March 4, 2022, the Company and the former employees agreed to a settlement, which will result in the litigation being dismissed. At March 31, 2022 and December 31, 2021, the agreed upon severance and related costs are included in accrued expenses and other liabilities on the condensed consolidated balance sheet. At March 31, 2022, the Company accrued an additional $175,000 in other severance and related costs. From time to time, we are involved in claims and proceedings that arise in the ordinary course of business. There are no matters pending that we expect to have a material adverse impact on our business, results of operations, financial condition or cash flows.

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
EQUITY	EQUITY Issuance of Unregistered Shares of Common Stock There were no issuance of restricted shares of our common stock in connection with acquisitions, investments and other endeavors during the three months ended March 31, 2022. On February 28, 2022, the Company and the other parties to the LP Biosciences transactions mutually agreed to terminate the Transaction Documents. In connection with the termination, 3,500,000 restricted shares of the Company’s common stock were transferred back to the Company for cancellation upon receipt. Noncontrolling Interest On December 30, 2021, we entered into an agreement with LINICO to purchase additional shares resulting in a 90% controlling interest (see Note 2, Acquisitions and Investments ). The remaining 10% ownership is held by AQMS (see Note 17, Related Party ) and is accounted for as a noncontrolling interest in our condensed consolidated financial statements. During the three months ended March 31, 2022, the Company and AQMS made $1,140,000 and $500,000 in additional investments, respectively. Losses attributable to the non-controlling interest owner were $168,468 for the three months ended March 31, 2022. Treasury Stock

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following table presents our assets and liabilities measured at fair value on a recurring basis at March 31, 2022: Fair Value Measurements at March 31, 2022 Total Quoted Significant Significant Assets: Tonogold common shares $ 1,100,293 $ 1,100,293 $ — $ — Other equity securities 7,449 7,449 — — Total assets measured at fair value $ 1,107,742 $ 1,107,742 $ — $ — Liabilities: LINICO acquisition derivative liability $ (1,413,162) $ — $ (1,413,162) $ — GenMat derivative liability (4,990,000) — (4,990,000) — Total liabilities measured at fair value $ (6,403,162) $ — $ (6,403,162) $ — The following table presents our assets and liabilities at December 31, 2021, which are measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2021 Total Quoted Significant Significant Assets: Tonogold common shares $ 910,559 $ 910,559 $ — $ — Tonogold note receivable 7,255,000 — — 7,255,000 MCU derivative asset 342,000 — 342,000 — Other equity securities 15,260 15,260 — — Total assets measured at fair value $ 8,522,819 $ 925,819 $ 342,000 $ 7,255,000 Liabilities: LINICO acquisition derivative liability $ (2,743,162) $ — $ (2,743,162) $ — GenMat derivative liability (6,130,000) — (6,130,000) — Total liabilities measured at fair value $ (8,873,162) $ — 0 $ (8,873,162) -8873162 $ — The following table provides reconciliation between the beginning and ending balance of investments measured at fair value on a recurring basis using significant unobservable inputs (Level 3). 03/31/22 12/31/21 Beginning Balance $ 7,255,000 $ 5,498,500 Total change in fair value recognized in earnings Tonogold note receivable (605,000) (418,500) Additions Tonogold note receivable — 2,175,000 Deductions Exchange of note receivable associated with Tonogold agreement (6,650,000) — Ending balance $ — $ 7,255,000 VALUATION METHODOLOGIES Following is a description of the valuation methodologies used for the Company's financial instruments measured at fair value on a recurring basis as well as the general classification of such instruments pursuant to the valuation hierarchy. Tonogold Common Shares The fair value of our investment in common shares of Tonogold is based on the closing price per share of the stock. At March 31, 2022 and December 31, 2021, we held 7,419,375 and 8,671,985 Tonogold common shares with fair values of $1,100,293 and $910,558, respectively. The fair values of the common shares are based on the $0.15 and $0.11 closing share prices (OTC: TNGL), at March 31, 2022 and December 31, 2021, respectively. We recorded a gain of $415,205 and a loss of $891,039 on this investment in the condensed consolidated statements of operations for the three months ended March 31, 2022 and 2021, respectively. Tonogold Note Receivable On March 26, 2022, as amended March 31, 2022, the Company entered into an Option Agreement with Tonogold (the “Lucerne Option”). Tonogold re-conveyed 100% of the previously sold membership interests of Comstock Mining LLC, the entity that owns the Lucerne mine, to the Company, in exchange for the Company exchanging Tonogold’s payment obligations under secured note in the principal amount owed of $6,650,000 to the Company. The Company recorded a loss of $605,000 and a gain of $745,500 for the change in fair value in other expense in the condensed consolidated statements of operations for the three months ended March 31, 2022 and 2021, respectively. LINICO Derivative Instruments On February 15, 2021, we recorded a derivative asset on the condensed consolidated balance sheets in connection with the LINICO Stock Purchase Agreement. On that date, the February 15, 2021, the fair value of the derivative asset was determined based on the excess of the fair value of 3,000,000 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. The derivative was settled in December 2021 when the Company purchased a majority interest in LINICO (see Note 2, Acquisitions and Investments). We recorded $0 and $6,989,999 for the change in fair value in other income in the condensed consolidated statements of operations for the three months ended March 31, 2022 and 2021, respectively. On December 30, 2021, the Company entered into an agreement to acquire 3,129,081 LINICO common shares from its former chief executive officer and director in exchange for 3,500,000 Comstock Shares. If and to the extent that the sale of the Company's shares results in net proceeds greater than $7,258,162, then former chief executive officer is required to pay all of such excess proceeds to the Company. If and to the extent that the sale of the Comstock Shares results in net proceeds less than $7,258,162, then the Company is required to pay the former chief executive officer equal to such shortfall. At December 31, 2021, the fair value of the shares was based on the closing price per share of our common stock of $1.29. At March 31, 2022, the fair value of the shares was based on the closing price per share of our common stock of $1.67. The fair value of the derivative liability as of March 31, 2022 was $1,413,162 We recorded an unrealized gain on the change in fair value of the derivative liability of $1,330,000 in the condensed consolidated statements of operations for the three months ended March 31, 2022. The derivative liability is classified within Level 2 of the valuation hierarchy. GenMat Derivative Instruments On June 24, 2021, we recorded a derivative asset on the condensed 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 fair value of 3,000,000 shares of our common stock issued to and held by GenMat over the $10,000,000 contractual stock 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 December 31, 2021, the fair value of the shares was based on the closing price per share of our common stock of $1.29. At March 31, 2022, the fair value of the shares was based on the closing price per share of our common stock of $1.67. At March 31, 2022, the fair value of the derivative liability was $4,990,000. We recorded an unrealized gain on the change in fair value of the derivative liability of $1,140,000 in the condensed consolidated statements of operations for the three months ended March 31, 2022. The derivative liability is classified within Level 2 of the valuation hierarchy. LPB Derivative Instrument On July 23, 2021, we recorded a derivative asset on the condensed consolidated balance sheets in connection with the LPB Contribution Agreement. On that date, the $6,642,000 fair value of the derivative asset was determined based on the excess of the fair value of 3,500,000 shares of our common stock issued to and held by LPB over the $4,173,000 fair value of our contractual consideration under the LPB Partnership Interest Purchase Agreement. The value of the shares was based on the $3.09 closing price per share of our common stock on that date. On February 28, 2022, the Company and the other parties to the LPB transactions mutually agreed to terminate the transaction documents. At December 31, 2021, the fair value of the shares was based on the closing price per share of our common stock of $1.29. Prior to settlement, the fair value of the shares was based on the closing price per share of our common stock of $1.46, and we recorded a gain on the change in fair value of the derivative liability of $595,000 in the condensed consolidated statements of operations for the three months ended March 31, 2022. The fair value of the derivative as of the settlement date of $937,000 was derecognized, along with the value of the investment in LPB, and the fair value of the 3,500,000 shares was $5,110,000 and was recognized as a decrease first to the par value of the common stock returned, and the remainder to additional paid in capital. Other Financial Instruments At March 31, 2022, the carrying amount of cash and cash equivalents, notes receivable and note payable, approximates fair value because of the short-term maturity of these financial instruments.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2022
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION 2020 EQUITY INCENTIVE PLAN During the three months ended March 31, 2022 and 2021, the Company recognized $47,700 and $47,700 for the vesting of stock awards issued in 2020. During 2021, we granted, 1,170,000 performance shares 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 value basis. Vesting is dependent on the employee remaining with the Company from the grant date through the vesting date. The performance shares that vest based on the achievement of performance goals were valued using the Company's common stock price on the grant date, and the estimated stock-based compensation expense is determined based on the probability of achieving each goal. In March 2022, 40,000 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 $1.68 per share, and stock-based compensation was determined based on the probability of achieving each goal. The performance vesting based on the Company share price were valued using a path-dependent model with the following inputs: January 4, 2021 June 8, 2021 July 12, 2021 August 30, 2021 March 28, 2022 Total shares granted 1,055,000 60,000 25,000 30,000 40,000 Performance condition valuation inputs: Performance condition shares 527,500 30,000 12,500 15,000 20,000 Stock price at grant date $ 1.10 $ 3.51 $ 3.17 $ 3.04 $ 1.68 Market condition valuation inputs: Market condition shares 527,500 30,000 12,500 15,000 20,000 Beginning stock price $ 1.10 $ 3.51 $ 3.17 $ 3.04 $ 1.68 Volatility 77 % 93 % 93 % 95 % 95 % Risk-free rate 0.36 % 0.79 % 0.71 % 0.65 % 2.51 % Number of iterations 100,000 100,000 100,000 100,000 100,000 Fair value per share $ 0.41 $ 2.71 $ 2.38 $ 2.26 $ 0.91 Term (in years) 3.2 1.7 1.8 1.8 2.2 Stock-based compensation for employee performance share grants totaling $60,899 and $49,311 was recorded in the condensed consolidated statements of operations for the three months ended March 31, 2022 and 2021, respectively. No shares have vested at March 31, 2022. During the three months ended March 31, 2022, 30,000 performance shares were forfeited. At March 31, 2022, unamortized stock-based compensation for the 2020 equity incentive plan was $1,150,014 and will be amortized over the remaining vesting terms. 2011 EQUITY INCENTIVE PLAN In March 2021, 48,650 of the stock options were repurchased and cancelled in lieu of being exercised. Cash paid for the stock options totaling $194,581 for the three months ended March 31, 2021 was deemed to be the incremental fair value of the stock options at the repurchase date, and was recorded as a reduction in additional paid-in capital on the condensed consolidated balance sheets. At March 31, 2022, the intrinsic value of the remaining 72,650 stock options outstanding was $80,642.

OTHER INCOME AND EXPENSES

OTHER INCOME AND EXPENSES	3 Months Ended
	Mar. 31, 2022
Other Income and Expenses [Abstract]
OTHER INCOME AND EXPENSES	OTHER INCOME AND EXPENSES Other income (expense) net consisted of the following for the three months ended March 31, 2022 and March 31, 2021: 03/31/22 03/31/21 Change in fair value Tonogold note receivable (605,000) 745,500 Tonogold amendment fee and charges 14,652 262,500 LPB settlement and related expenses (250,000) — Equity loss in affiliates (266,903) (31,454) All other (23,556) 22,945 Total other income (expense) $ (1,130,807) $ 999,491

NET INCOME (LOSS) PER COMMON SH

NET INCOME (LOSS) PER COMMON SHARE	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER COMMON SHARE	NET INCOME (LOSS) PER COMMON SHARE Basic earnings per share is computed by dividing net income (loss) available to common shareholders 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 outstanding stock options were exercised into common stock. For March 31, 2022, all common stock equivalent shares are antidilutive. For March 31, 2021, we had no common stock equivalent shares that were dilutive. The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net loss per share: March 31, 2022 March 31, 2021 Numerator: Net income (loss) attributable to Comstock Mining Inc. $ (6,378,555) $ 8,188,231 Denominator: Basic weighted average shares outstanding 67,351,776 37,740,011 Incremental shares - stock options — 74,641 Diluted weighted average shares outstanding 67,351,776 37,814,652 Net income (loss) per common share: Basic EPS $ (0.09) $ 0.22 Diluted EPS $ (0.09) $ 0.22

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We have the following segments and reporting units: production and sale of renewable energy products and strategic and other investments. Summarized financial information relating to our reportable segments is provided below. Certain amounts have been reclassified to conform to the current period presentation, most notably to reclassify our historical activities to our strategic and other investments segment. Our renewable energy products segment includes our new technologies and the resulting renewable energy products. Our strategic and other investments segment includes all other activities, including real estate, mining, equity method investments and general corporate costs. Strategic and other investments revenue is from real estate activities. For the Three Month Period Ended March 31, 2022: Renewable Energy Products: Strategic and Other Investments Inter-segment Elimination Total Revenue: Revenue from external customers $ — 54,625 $ — $ 54,625 Inter-segment revenue 877,974 — (877,974) — Total segment revenue 877,974 54,625 (877,974) 54,625 Gross Profit 205,543 54,625 (205,543) 54,625 Operating expenses Depreciation and amortization 400,083 444,446 — 844,529 Operating expenses 1,871,893 1,931,834 (205,543) 3,598,184 Total operating expenses 2,271,976 2,376,280 (205,543) 4,442,713 Loss from Operations (2,066,433) (2,321,655) — (4,388,088) Other income (expense) Gain (loss) on investments — 351,624 — 351,624 Interest expense (265,407) (129,113) 69,796 (324,724) Interest income 1,616 425,041 (69,796) 356,861 Change in fair value of derivative instruments — 3,065,000 — 3,065,000 Equity loss in affiliates — (266,903) — (266,903) Impairment of investment and assets (54,587) (4,422,302) — (4,476,889) Other expenses (56,889) (807,015) — (863,904) Total other expense, net (375,267) (1,783,668) — (2,158,935) Net loss (2,441,700) (4,105,323) — (6,547,023) Capital expenditures for three months ended March 31, 2022 $ — $ 782,500 $ — $ 782,500 Total assets at March 31, 2022 $ 43,096,560 $ 72,022,833 $ — $ 115,119,393 Investments, non-current at March 31, 2022 $ 4,517,710 $ 14,383,346 $ — $ 18,901,056 Goodwill at March 31, 2022 $ 12,788,671 $ — $ — $ 12,788,671 Construction in progress at March 31, 2022 $ 4,020,473 $ — $ — $ 4,020,473 For the Three Month Period Ended March 31, 2021 Renewable Energy Products: Strategic and Other Investments Inter-segment Elimination Total Revenue: Revenue from external customers $ — $ 48,500 $ — $ 48,500 Gross Profit — 48,500 — 48,500 Operating expenses Depreciation and amortization — 115,968 — 115,968 Operating expenses — (465,226) — (465,226) Total operating expenses — (349,258) — (349,258) Income from Operations — 397,758 — 397,758 Other income (expense) Gain (loss) on investments — (706,911) — (706,911) Interest expense — (144,829) — (144,829) Interest income — 155,473 — 155,473 Change in fair value of derivative instruments — 7,487,249 — 7,487,249 Equity loss in affiliates — (31,454) — (31,454) Impairment of investment and assets — — — — Other income, net — 1,030,945 — 1,030,945 Total other income, net — 7,790,473 — 7,790,473 — Net income — 8,188,231 — 8,188,231 — Capital expenditures for three months ended March 31, 2021 $ — $ 40,750 $ — $ 40,750 Total assets at December 31, 2021 $ 43,001,837 $ 83,952,795 $ — $ 126,954,632 Investments, non-current at December 31, 2021 $ 8,804,587 $ 17,046,292 $ — $ 25,850,879 Goodwill at December 31, 2021 $ 12,788,671 $ — $ — $ 12,788,671 Construction in progress at December 31, 2021 $ 3,219,607 $ — $ — $ 3,219,607

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS In addition to the related party disclosures included in Note 2, Acquisitions and Investments , the following related party transactions occurred during the March 31, 2022 and 2021. AMENDMENT TO ASSET PURCHASE AGREEMENT On September 7, 2021, the Company entered and closed under an Asset Purchase Agreement with Flux Photon Corporation (“FPC”), in order to acquire certain intellectual property and related photovoltaic and photocatalysis laboratory equipment (the “FPC Assets”). The purchase price payable for the FPC Assets is $18,000,000 payable in cash to FPC with 20% of the future monthly consolidated sales, less total variable costs, less operating expenses, maintenance, tax payments, and debt service payments of the Company and its now and hereafter-existing subsidiaries, until the purchase price of $18,000,000 has been fully paid. The Company assigned the FPC Assets to its wholly-owned Comstock IP Holdings subsidiary immediately after closing. On December 10, 2021, the Asset Purchase Agreement was amended to provide for the payment by the Company of a $350,000 down payment against the purchase price, corresponding to a potential performance-based cash payment of $17,650,000 required under the Asset Purchase Agreement. Kevin Kreisler, the Company’s president and chief financial officer, and David Winsness, the Company’s chief technology officer, are indirect beneficiaries of all payments made to FPC under the Asset Purchase Agreement. The Company additionally agreed to appoint Mr. Kreisler to the Company’s board of directors in connection with the Company’s acquisition of Comstock Innovations Corporation (F/K/A Plain Sight Innovations Corporation) (“Comstock Innovations”) on September 7, 2021 (see Note 2, Acquisitions and Investments ). The intangible asset was deemed unrecoverable as of March 31, 2021 and was fully impaired. We recognized an impairment loss of $338,034 in other income (expenses) in the statement of operations during the three months ended March 31, 2022 in the renewable energy products segment. LINICO CORPORATION During the three months ended March 31, 2022, the Company and AQMS invested $1,140,000 and $500,000 respectively, in cash investments to LINICO. As of March 31, 2022 we own 88.35% of LINICO's issued and outstanding equity and the remaining 11.65% is owned by AQMS. One of the members of the Company’s board of directors, is the chief financial officer of AQMS. TRANSACTIONS INVOLVING SIERRA SPRINGS OPPORTUNITY FUND The Company has funded a total of $4,935,000 in SSOF Advances. The Company funded advances of $1,300,000 and $2,150,000 during the three months ended March 31, 2022 and 2021, respectively. SSOF repaid advances of $1,300,000 and $— during the three months ended March 31, 2022 and 2021, respectively. SSOF was required to use the corresponding proceeds to pay deposits and other payments on land and other facilities related to investments in qualified businesses in the opportunity zone. The SSOF Advances are non-interest-bearing and are expected to be repaid on or before the closing of the Company’s sale of the Silver Springs Properties to SSE (see Note 2, Acquisitions and Investments ). SSOF has assigned all assignable rights, title and interest in SSOF’s property purchases until such time as the SSOF Advances are repaid. SSOF is currently raising additional equity financing, including sufficient proceeds to fully pay the $4,935,000 SSOF Advances and the $9,740,000 required to close under its pending purchase agreement for Comstock’s Silver Springs Properties. The Company expects that transaction to be completed during 2022, thereby providing the Company with $14,635,000 in estimated cash proceeds. The Company’s executive chairman and chief executive officer co-founded SSOF and SSE, and serves as the chief executive officer of SSOF and as an executive of SSE along with a diverse team of qualified financial, capital markets, real estate and operational professionals that together govern, lead and manage SSOF and SSE. The $450,000 investment and 9,000,000 voting shares of our CEO and two of our directors represent 30.8% of total as converted SSOF common shares. The Company's chief executive officer has not received compensation of any kind from either SSOF or SSE.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSOn April 7, 2022, the Company purchased approximately 190 industrial acres in Lyon County, Nevada (the "Haywood Quarry”) for a total purchase price of $2.1 million. $50,000 of the purchase price was paid in cash and the remainder of the purchase price was paid via 1,500,000 shares of the Company's common stock. If such shares are sold for proceeds less than $2,050,000, then the Company will pay the seller cash equal to the shortfall. If such shares are sold for proceeds greater than $2,050,000, the seller will return cash or shares still held to the Company. Closing of the purchase of the Haywood Quarry will occur upon the seller's receipt of $2.1 million in cash. The Haywood property represents approximately 190 industrial acres in Lyon County, Nevada, and is part of one of the largest industrial parks in Lyon County. The Property has power, water and immediate highway access. The Company plans to immediately employ a portion of the property for used lithium-ion battery (“LIB”) storage, to support the battery metal recycling operations of LINICO. The property will receive, sort, and store waste LIBs and has immediate and easy access to roadways which simplifies as-needed transportation to LiNiCo’s battery metal crushing, separating and processing facility. On April 12, 2022, the Company entered into an equity purchase agreement (the “Purchase Agreement”) with Leviston Resources LLC (“Leviston”) for the purchase of up to $10,000,000 worth of shares of the Company’s common stock from time to time, at the Company’s option, on terms deemed favorable to the Company. Sales of common stock, if any, under the Purchase Agreement may be made in sales deemed to be “at-the-market” equity offerings at a discount of 10% to the volume weighted average sales price of the common stock on the date that Leviston receives a capital call from the Company. In consideration of Leviston’s agreement to enter the Purchase Agreement, the Company agreed to deliver additional shares of common stock with value of $300,000 to Leviston, for no additional consideration, on the first settlement date with respect to a put notice delivered by the Company. On April 13, 2022, the Company's compensation committee increased the base compensation of our named executive officers, effective March 28, 2022 by a total of $535,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION, DESCRIPTION OF THE BUSINESS and LIQUIDITY AND CAPITAL RESOURCES	BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION Comstock Mining Inc. and its wholly-owned subsidiaries (we, us, our, Comstock, or the Company), is a leading innovator of technologies that enable systemic decarbonization and circularity by efficiently converting under-utilized waste and renewable natural resources into fuels and electrification products that contribute to balancing global uses and emissions of carbon. We expect to generate revenue by developing, using, selling, and supporting new clean technologies that facilitate the more efficient use of scarce natural resources. We are commercializing environment-enhancing, material science-based technologies, products, and processes including carbon neutral cellulosic bio-fuels and carbon reducing lithium-ion battery metal recycling. 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 Innovation Corporation (“CIC”) and Comstock IP Holdings LLC ("CIP") since their acquisition in September 2021, Comstock Engineer Corporation.(“CEC”) since its acquisition in June 2021, MANA Corporation (“MANA”) since its acquisition in July 2021, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, and, Comstock Mining LLC, since its re-acquisition on March 31, 2022, Comstock Real Estate Inc., Comstock Industrial LLC, Downtown Silver Springs LLC ("DTSS"), and the 90% owned LINICO Corporation since its majority acquisition on December 31, 2021. 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 and notes thereto in our Annual Report on Form 10-K for the fiscal years ended December 31, 2021 and 2020. Operating results for the three months ended March 31, 2022 may not be indicative of full year results expected for 2022. In management's opinion, the accompanying condensed consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, necessary for a fair statement of our financial position as of March 31, 2022, and our results of operations, cash flows and changes in equity for the three months ended March 31, 2022 and 2021. DESCRIPTION OF THE BUSINESS Comstock innovates technologies that enable systemic decarbonization and circularity by efficiently converting under-utilized waste and renewable natural resources into fuels and electrification products that contribute to balancing global uses and emissions of carbon. Comstock plans to achieve financial, natural, and social gains by building, owning, and operating a fleet of advanced carbon neutral extraction and refining facilities, commercializing complimentary process solutions and related services, and licensing selected technologies to strategic partners. Our strategic plan is based on innovating and using our technologies and the renewable energy products that they enable to reduce reliance on long cycle fossil fuels, to shift to and maximize throughput of short cycle fuels, and to lead and support the adoption and growth of a highly profitable, balanced worldwide short cycle ecosystem that continuously offsets, recycles, and contributes to neutralizing global carbon emissions by rapidly growing and replenishing vast quantities of feedstock for renewable circular fuels. We also make strategic and other investments that contribute to our mission of enabling systemic decarbonization and help to realize our vision of a net zero carbon world. Comstock historically focused on natural resource exploration, development, and production, with an emphasis on mining gold and silver resources from its extensive contiguous property holdings in the historic Comstock and Silver City mining districts in Nevada. During 2021 and 2022, we completed a series of transactions that were designed to build on our competencies and position us to address and capitalize on the global transition to clean energy. Those transactions primarily included (i) our sale and subsequent optioning for sale of Comstock Mining LLC, the owner of our Lucerne resource area in Storey County, Nevada, and related permits, (ii) our acquisitions of 100% of Comstock Innovations Corporation (F/K/A Plain Sight Innovations Corporation), 100% of Comstock Engineering Corporation (F/K/A Renewable Process Solutions, Inc.), 100% of MANA
RECLASSIFICATIONS	RECLASSIFICATIONS Certain prior period amounts have been reclassified to conform to the 2022 financial statement presentation. Reclassifications had no effect on net income (loss), stockholders' equity, or cash flows as previously reported.
COVID-19 , ADOPTION OF NEW ACCOUNTING STANDARDS and RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	COVID-19 The outbreak in 2020 of the novel coronavirus (“COVID-19”) resulted in governments worldwide enacting emergency measures to combat the spread of the virus. These measures, including the implementation of social distancing measures, quarantine periods and travel bans, have caused material disruptions to many businesses and negatively impacted economic activities. Global equity markets have experienced significant volatility. Governments and their central banks have reacted with significant fiscal and monetary interventions designed to mitigate the impacts and stabilize economic conditions. The impact and ultimate duration of the COVID-19 outbreak is currently unknown, as is the efficacy of these governmental interventions. For more than two years 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 February 10, 2022, after a marked decline in new omicron variant cases, Nevada Governor Steve Sisolak issued Directive 052 and announced that the state was dropping its statewide mask mandate, "effective immediately". We are operating in alignment with these guidelines for protecting the health of our employees, partners and suppliers. ADOPTION OF NEW ACCOUNTING STANDARDS 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 generally accepted accounting principles for certain financial instruments with characteristics of liabilities and equity. The update was effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The adoption of this update on January 1, 2022 did not have a material impact on our condensed consolidated financial statements. In March 2021, the FASB issued ASU 2021-07 (Topic 323), Investments – Equity Method and Joint Ventures. The new guidance eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. The guidance is effective for fiscal years, beginning after December 15, 2021. The adoption of this update on January 1, 2022 did not have a material impact on our condensed consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

ACQUISTITIONS AND INVESTMENTS (

ACQUISTITIONS AND INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2022
Business Acquisition [Line Items]
Schedule of Non-current Investments	At March 31, 2022 and December 31, 2021, our non-current investments include: March 31, 2022 December 31, 2021 Investment Ownership % Investment Ownership % LP Biosciences LLC $ — —% $ 4,227,587 48.19% Quantum Generative Materials LLC 13,440,541 48.19% 13,645,946 48.19% Green Li-ion 4,517,710 20.22% 4,577,000 20.22% Mercury Clean Up, LLC — 25.00% 1,975,026 25.00% MCU Philippines, Inc. — 50.00% 499,269 50.00% Pelen Limited Liability Company 607,805 25.00% 591,051 25.00% Total equity method investments 18,566,056 25,515,879 Sierra Springs Opportunity Fund, Inc., at cost 335,000 335,000 Total Investments $ 18,901,056 $ 25,850,879 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method is as follows: 2022* 2021 Current assets $ 8,897,693 $ 8,218,932 Non-current assets 13,873,703 11,585,338 Current liabilities 2,530,296 3,101,523 Non-current liabilities 2,000,000 2,000,000 Three Months Ended Three Months Ended March 31, 2022 March 31, 2021 Revenues 89,714 19,700 Gross Profit 76,892 19,700 Net income (loss) and net income (loss) attributable to the entity $ (901,502) $ (354,852) * Information presented as of December 31, 2021 and September 30, 2021, and for the three months ended December 31, 2021 and 2020, respectively. All equity method investments are accounted for on a one-quarter lag.
Schedule of Business Acquisitions, by Acquisition	Tonogold and applied to the net assets acquired as follows: Fair value of consideration transferred: Tonogold note receivable $ 6,650,000 Direct costs of acquisition 2,306 Less option payment received from Tonogold (750,000) Total fair value of consideration 5,902,306 Recognized amounts of identifiable assets acquired and liabilities assumed: Mineral properties 6,844,474 Asset retirement obligation (942,168) Total identifiable net assets $ 5,902,306
Plain Sight Innovations LLC
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information	March 31, 2021 Revenue $ 48,500 Net income (loss) 8,129,285
Mana Corporation
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information	March 31, 2021 Revenue $ 48,500 Net loss $ 8,111,310
Renewable Process Solutions
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information	March 31, 2021 Revenue $ 48,500 Net income (loss) $ 8,076,141

NOTES RECEIVABLE AND ADVANCES_2

NOTES RECEIVABLE AND ADVANCES, NET (Tables)	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Schedule of Notes Receivable and Advances, Net	Notes receivable and advances, net at March 31, 2022 and December 31, 2021 include: 03/31/22 12/31/21 Current portion Sierra Springs advances receivable $ 4,935,000 $ 4,935,000 Other notes receivable 27,043 29,545 Total notes receivable and advances, current portion $ 4,962,043 $ 4,964,545 Non-current portion Tonogold note receivable, face value — 6,650,000 Unrealized gain — 605,000 Tonogold note receivable, fair value — 7,255,000 MCU-P note receivable, face value — 2,000,000 Unamortized discount for implied interest — (401,159) MCU-Philippines note receivable, non-current portion, net — 1,598,841 Total notes receivable and advances, net $ 4,962,043 $ 13,818,386

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Properties, plant and equipment at March 31, 2022 and December 31, 2021, respectively, include the following: 03/31/22 12/31/21 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 3,298,312 3,298,311 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 5,221,158 4,438,657 Accumulated depreciation (27,284,196) (27,146,379) Total property, plant and equipment, net $ 15,208,357 $ 14,563,672
Schedule of Mineral Rights and Properties	Our properties at March 31, 2022 and December 31, 2021 consisted of the following: 03/31/22 12/31/21 Comstock Mineral Estate $ 6,261,706 $ 6,261,706 Lucerne mineral properties 6,844,474 — Other mineral properties 317,405 317,405 Water rights 90,000 90,000 Total mineral rights and properties $ 13,513,585 $ 6,669,111

RECLAMATION BOND DEPOSIT (Table

RECLAMATION BOND DEPOSIT (Tables)	3 Months Ended
	Mar. 31, 2022
Environmental Remediation Obligations [Abstract]
Schedule of Reclamation Bond Deposits	The reclamation bond deposit at March 31, 2022 and December 31, 2021 consisted of the following: 03/31/22 12/31/21 Lexon surety bond cash collateral 2,589,072 2,589,008 Other cash reclamation bond deposits 106,936 106,936 Total reclamation bond deposit $ 2,696,008 $ 2,695,944

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets at March 31, 2022 and December 31, 2021 include the following: Description Estimated Economic Life March 31, 2022 December 31, 2021 Developed technologies 10 years $ 19,382,401 $ 18,882,401 Lease intangible 30 years 3,621,488 3,621,488 License agreements 10 years 510,752 510,752 In-process research and development 10 years — 350,000 Customer agreements 1 year 122,885 122,885 Distribution agreements 8 years 19,733 19,733 Trademarks 10 years 7,000 7,000 Accumulated amortization (907,267) (338,958) Intangible assets, net $ 22,756,992 $ 23,175,301 Accumulated amortization as of March 31, 2022 and December 31, 2021 consisted of the following: March 31, 2022 December 31, 2021 Developed technologies $ 691,042 $ 231,920 Lease intangible 30,325 — License agreements 60,981 20,625 In-process research and development — 2,991 Customer agreements 122,613 81,923 Distribution agreements 2,130 1,499 Trademarks 176 — Accumulated amortization $ 907,267 $ 338,958
Schedule of Future Minimum Amortization Expense	Future minimum amortization expense is as follows at March 31, 2022: Remainder of 2022 $ 1,592,316 2023 2,118,936 2024 2,114,784 2025 2,114,784 2026 2,114,784 Thereafter 12,701,388 $ 22,756,992
Schedule of Changes in Intangible Assets and Goodwill	Changes in the intangible assets and goodwill balances for the three months ended March 31, 2022 are presented below: As of December 31, 2021 Additions Impairment Amortization As of March 31, 2022 Intangible assets 23,514,259 500,000 (350,000) 23,664,259 Accumulated amortization (338,958) — (568,309) (907,267) Goodwill 12,788,671 — — — 12,788,671 Total intangible assets and goodwill 35,963,972 500,000 (350,000) (568,309) 35,545,663 All intangibles and goodwill are associated with the Renewable Energy Products segment.

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Schedule of Lease Balances Recorded in Balance Sheet	The Company has the following lease balances recorded on the condensed consolidated balance sheets as follows: Lease Assets and Liabilities Classification March 31, 2022 December 31, 2021 Finance lease right-of-use asset, net Right of use asset $ 14,907,725 $ 15,033,000 Operating lease right-of-use asset, net Other assets 45,732 46,897 Total right of use assets $ 14,953,457 $ 15,079,897 Operating lease liability - current Accrued expenses and other liabilities $ 4,585 $ 4,388 Operating lease liability - long-term Other liabilities 44,166 45,403 Finance lease liability Lease liability 13,035,110 $ 13,043,499 Total lease liabilities $ 13,083,861 $ 13,093,290
Schedule of Supplemental Cash Flow Information Related to Operating Leases	The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows: Three Months Ended 03/31/22 03/31/21 Finance lease cost: Amortization of right-of-use assets $ 125,275 $ — Interest on lease liabilities 195,611 — Operating lease cost 2,525 2,525 Total lease cost $ 323,411 $ 2,525 Other information Operating cash flows from operating leases $ 9,350 $ 9,050 Financing cash flows from finance leases $ 8,389 $ — Weighted-average remaining lease term - finance leases 0.50 — Weighted-average remaining lease term - operating leases 6.50 6.75 Weighted-average discount rate - finance leases 6 % 6 % Weighted-average discount rate - operating leases 11 % 11 %
Schedule of Maturities of Lease Liabilities	lease payments by fiscal year for the Company's operating lease is as follows: For the remainder of 2022 7,250 2023 9,950 2024 10,250 2025 10,550 2026 10,850 Thereafter 20,650 Total lease payments 69,500 Less: Imputed interest at 11% (20,749) Present value of operating lease liabilities $ 48,751
Schedule of Lease Income	Minimum lease payments for operating leases to others are as follows: For the remainder of 2022 $ 139,450 2023 166,325 2024 22,725 2025 96,000 2026 96,000 Thereafter 288,000 Total Minimum Lease Income $ 808,500

DEBT OBLIGATIONS (Tables)

DEBT OBLIGATIONS (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Obligations	Debt at March 31, 2022 and December 31, 2021 consisted of the following: 03/31/22 12/31/21 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 5,000,000 $ 5,000,000 Less: debt discounts and issuance costs (470,932) (513,744) Total debt, net of discounts and issuance costs 4,529,068 4,486,256

LONG-TERM RECLAMATION LIABILI_2

LONG-TERM RECLAMATION LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Reconciliation of the Aggregate Reclamation Liability	Following is a reconciliation of the mining retirement obligation associated with our reclamation plan for the mining projects at March 31, 2022 and December 31, 2021: March 31, 2022 December 31, 2021 Long-term reclamation liability — beginning of period $ 5,445,672 $ 6,054,919 Addition associated with the Lucerne mine 942,168 — Reduction of obligation due to extension of time (926,434) Accretion of reclamation liability 82,316 317,187 Long-term reclamation liability — end of period $ 6,470,156 $ 5,445,672

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Maturities of Lease Liabilities	Future minimum annual lease payments, including royalty and rental payments, under these existing lease agreements are as follows at March 31, 2022: Year Leases Remainder of 2022 $ 72,000 2023 114,000 2024 108,000 2025 110,000 2026 150,000 Thereafter 1,662,250 Total minimum annual lease payments $ 2,216,250

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our assets and liabilities measured at fair value on a recurring basis at March 31, 2022: Fair Value Measurements at March 31, 2022 Total Quoted Significant Significant Assets: Tonogold common shares $ 1,100,293 $ 1,100,293 $ — $ — Other equity securities 7,449 7,449 — — Total assets measured at fair value $ 1,107,742 $ 1,107,742 $ — $ — Liabilities: LINICO acquisition derivative liability $ (1,413,162) $ — $ (1,413,162) $ — GenMat derivative liability (4,990,000) — (4,990,000) — Total liabilities measured at fair value $ (6,403,162) $ — $ (6,403,162) $ — The following table presents our assets and liabilities at December 31, 2021, which are measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2021 Total Quoted Significant Significant Assets: Tonogold common shares $ 910,559 $ 910,559 $ — $ — Tonogold note receivable 7,255,000 — — 7,255,000 MCU derivative asset 342,000 — 342,000 — Other equity securities 15,260 15,260 — — Total assets measured at fair value $ 8,522,819 $ 925,819 $ 342,000 $ 7,255,000 Liabilities: LINICO acquisition derivative liability $ (2,743,162) $ — $ (2,743,162) $ — GenMat derivative liability (6,130,000) — (6,130,000) — Total liabilities measured at fair value $ (8,873,162) $ — 0 $ (8,873,162) -8873162 $ —
Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table provides reconciliation between the beginning and ending balance of investments measured at fair value on a recurring basis using significant unobservable inputs (Level 3). 03/31/22 12/31/21 Beginning Balance $ 7,255,000 $ 5,498,500 Total change in fair value recognized in earnings Tonogold note receivable (605,000) (418,500) Additions Tonogold note receivable — 2,175,000 Deductions Exchange of note receivable associated with Tonogold agreement (6,650,000) — Ending balance $ — $ 7,255,000

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2022
Share-based Payment Arrangement [Abstract]
Schedule of Performance Shares	The performance vesting based on the Company share price were valued using a path-dependent model with the following inputs: January 4, 2021 June 8, 2021 July 12, 2021 August 30, 2021 March 28, 2022 Total shares granted 1,055,000 60,000 25,000 30,000 40,000 Performance condition valuation inputs: Performance condition shares 527,500 30,000 12,500 15,000 20,000 Stock price at grant date $ 1.10 $ 3.51 $ 3.17 $ 3.04 $ 1.68 Market condition valuation inputs: Market condition shares 527,500 30,000 12,500 15,000 20,000 Beginning stock price $ 1.10 $ 3.51 $ 3.17 $ 3.04 $ 1.68 Volatility 77 % 93 % 93 % 95 % 95 % Risk-free rate 0.36 % 0.79 % 0.71 % 0.65 % 2.51 % Number of iterations 100,000 100,000 100,000 100,000 100,000 Fair value per share $ 0.41 $ 2.71 $ 2.38 $ 2.26 $ 0.91 Term (in years) 3.2 1.7 1.8 1.8 2.2

OTHER INCOME AND EXPENSES (Tabl

OTHER INCOME AND EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2022
Other Income and Expenses [Abstract]
Schedule of Other Income (Expense)	Other income (expense) net consisted of the following for the three months ended March 31, 2022 and March 31, 2021: 03/31/22 03/31/21 Change in fair value Tonogold note receivable (605,000) 745,500 Tonogold amendment fee and charges 14,652 262,500 LPB settlement and related expenses (250,000) — Equity loss in affiliates (266,903) (31,454) All other (23,556) 22,945 Total other income (expense) $ (1,130,807) $ 999,491

NET INCOME (LOSS) PER COMMON _2

NET INCOME (LOSS) PER COMMON SHARE (Tables)	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Schedule of Reconciliation of Numerator and Denominator used in Basic and Diluted Computation of New Loss Per Share	The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net loss per share: March 31, 2022 March 31, 2021 Numerator: Net income (loss) attributable to Comstock Mining Inc. $ (6,378,555) $ 8,188,231 Denominator: Basic weighted average shares outstanding 67,351,776 37,740,011 Incremental shares - stock options — 74,641 Diluted weighted average shares outstanding 67,351,776 37,814,652 Net income (loss) per common share: Basic EPS $ (0.09) $ 0.22 Diluted EPS $ (0.09) $ 0.22

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of Reportable Operating Segments	Summarized financial information relating to our reportable segments is provided below. Certain amounts have been reclassified to conform to the current period presentation, most notably to reclassify our historical activities to our strategic and other investments segment. Our renewable energy products segment includes our new technologies and the resulting renewable energy products. Our strategic and other investments segment includes all other activities, including real estate, mining, equity method investments and general corporate costs. Strategic and other investments revenue is from real estate activities. For the Three Month Period Ended March 31, 2022: Renewable Energy Products: Strategic and Other Investments Inter-segment Elimination Total Revenue: Revenue from external customers $ — 54,625 $ — $ 54,625 Inter-segment revenue 877,974 — (877,974) — Total segment revenue 877,974 54,625 (877,974) 54,625 Gross Profit 205,543 54,625 (205,543) 54,625 Operating expenses Depreciation and amortization 400,083 444,446 — 844,529 Operating expenses 1,871,893 1,931,834 (205,543) 3,598,184 Total operating expenses 2,271,976 2,376,280 (205,543) 4,442,713 Loss from Operations (2,066,433) (2,321,655) — (4,388,088) Other income (expense) Gain (loss) on investments — 351,624 — 351,624 Interest expense (265,407) (129,113) 69,796 (324,724) Interest income 1,616 425,041 (69,796) 356,861 Change in fair value of derivative instruments — 3,065,000 — 3,065,000 Equity loss in affiliates — (266,903) — (266,903) Impairment of investment and assets (54,587) (4,422,302) — (4,476,889) Other expenses (56,889) (807,015) — (863,904) Total other expense, net (375,267) (1,783,668) — (2,158,935) Net loss (2,441,700) (4,105,323) — (6,547,023) Capital expenditures for three months ended March 31, 2022 $ — $ 782,500 $ — $ 782,500 Total assets at March 31, 2022 $ 43,096,560 $ 72,022,833 $ — $ 115,119,393 Investments, non-current at March 31, 2022 $ 4,517,710 $ 14,383,346 $ — $ 18,901,056 Goodwill at March 31, 2022 $ 12,788,671 $ — $ — $ 12,788,671 Construction in progress at March 31, 2022 $ 4,020,473 $ — $ — $ 4,020,473 For the Three Month Period Ended March 31, 2021 Renewable Energy Products: Strategic and Other Investments Inter-segment Elimination Total Revenue: Revenue from external customers $ — $ 48,500 $ — $ 48,500 Gross Profit — 48,500 — 48,500 Operating expenses Depreciation and amortization — 115,968 — 115,968 Operating expenses — (465,226) — (465,226) Total operating expenses — (349,258) — (349,258) Income from Operations — 397,758 — 397,758 Other income (expense) Gain (loss) on investments — (706,911) — (706,911) Interest expense — (144,829) — (144,829) Interest income — 155,473 — 155,473 Change in fair value of derivative instruments — 7,487,249 — 7,487,249 Equity loss in affiliates — (31,454) — (31,454) Impairment of investment and assets — — — — Other income, net — 1,030,945 — 1,030,945 Total other income, net — 7,790,473 — 7,790,473 — Net income — 8,188,231 — 8,188,231 — Capital expenditures for three months ended March 31, 2021 $ — $ 40,750 $ — $ 40,750 Total assets at December 31, 2021 $ 43,001,837 $ 83,952,795 $ — $ 126,954,632 Investments, non-current at December 31, 2021 $ 8,804,587 $ 17,046,292 $ — $ 25,850,879 Goodwill at December 31, 2021 $ 12,788,671 $ — $ — $ 12,788,671 Construction in progress at December 31, 2021 $ 3,219,607 $ — $ — $ 3,219,607

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Sep. 07, 2021	Jul. 23, 2021
Property, Plant and Equipment [Line Items]
Accumulated deficit	$ (251,921,243)		$ (245,542,688)
Net income (loss) attributable to Comstock Mining Inc.	(6,378,555)	$ 8,188,231
Increase in cash, cash equivalents and restricted cash	(3,663,181)	$ 7,862,865
Cash and cash equivalents	$ 2,249,007		$ 5,912,188
LINICO acquisition derivative liability
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	90.00%		90.00%
Plain Sight Innovations LLC
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	100.00%			100.00%
Renewable Process Solutions, Inc.
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	100.00%
Mana Corporation
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	100.00%				100.00%
Quantum Generative Materials LLC
Property, Plant and Equipment [Line Items]
Ownership interest percentage	48.19%		48.19%
MCU derivative asset
Property, Plant and Equipment [Line Items]
Ownership interest percentage	25.00%		25.00%
MCU Philippines, Inc.
Property, Plant and Equipment [Line Items]
Ownership interest percentage	50.00%		50.00%
Pelen Limited Liability Company
Property, Plant and Equipment [Line Items]
Ownership interest percentage	25.00%		25.00%

ACQUISTITIONS AND INVESTMENTS -

ACQUISTITIONS AND INVESTMENTS - Comstock Innovations Corporation (Details) - USD ($)	Sep. 07, 2021	Mar. 31, 2022
Business Acquisition [Line Items]
Revenue of acquiree since acquisition date		$ 0
Plain Sight Innovations LLC
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%	100.00%
Deferred income tax expense (benefit)		$ 1,324,467
Plain Sight Innovations LLC | Restricted Stock
Business Acquisition [Line Items]
Issuance of common stock (in shares)	8,500,000
Comstock shares of common stock issued	$ 14,952,806

ACQUISTITIONS AND INVESTMENTS_2

ACQUISTITIONS AND INVESTMENTS - Acquisitions Pro Forma Information (Details)	3 Months Ended
	Mar. 31, 2021USD ($)
Plain Sight Innovations LLC
Business Acquisition [Line Items]
Revenue	$ 48,500
Net income (loss)	8,129,285
Mana Corporation
Business Acquisition [Line Items]
Revenue	48,500
Net income (loss)	8,111,310
Renewable Process Solutions
Business Acquisition [Line Items]
Revenue	48,500
Net income (loss)	$ 8,076,141

ACQUISTITIONS AND INVESTMENTS_3

ACQUISTITIONS AND INVESTMENTS - FLUX Photon Corporation (Details) - USD ($)	Dec. 10, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 07, 2021
Business Acquisition [Line Items]
Payments to acquire assets		$ 782,500	$ 40,750
Impairment		(350,000)
FLUX Photon Corporation
Business Acquisition [Line Items]
Performance-based cash payments as percentage of future consolidated net cash flow				20.00%
Maximum performance-based cash payments as percentage of future consolidated net cash flow				$ 18,000,000
Payments to acquire assets	$ 350,000
Asset acquisition contingent consideration liability		$ 17,650,000

ACQUISTITIONS AND INVESTMENTS_4

ACQUISTITIONS AND INVESTMENTS - MANA Corporation (Details) - USD ($)	Jul. 23, 2021	Mar. 31, 2022
Business Acquisition [Line Items]
Revenue of acquiree since acquisition date		$ 0
Mana Corporation
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%	100.00%
Revenue of acquiree since acquisition date		$ 0
Income (loss) of acquiree since acquisition date		$ 252,000
Mana Corporation | Restricted Stock
Business Acquisition [Line Items]
Issuance of common stock (in shares)	4,200,000
Comstock shares of common stock issued	$ 6,528,453

ACQUISTITIONS AND INVESTMENTS_5

ACQUISTITIONS AND INVESTMENTS - LINICO (Details) - USD ($)	Dec. 30, 2021	Feb. 15, 2021	Jun. 21, 2019	Mar. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Investment				$ 18,566,056	$ 25,515,879
Warrants outstanding				70,879
Chief Executive Officer and Officers
Business Acquisition [Line Items]
Number of shares issued in transaction (in shares)	3,500,000
Receivable on sale of equity securities				$ 7,258,162
LINICO Corporation
Business Acquisition [Line Items]
Percentage of voting interests acquired	90.00%			88.35%
LINICO Corporation | Chief Executive Officer and Officers
Business Acquisition [Line Items]
Percentage of voting interests acquired	90.00%
LINICO acquisition derivative liability
Business Acquisition [Line Items]
Ownership percentage		45.45%
Ownership interest percentage		48.78%
Aqua Metal
Business Acquisition [Line Items]
Ownership interest percentage	10.00%			11.65%
Capital contribution, cash				$ 500,000
LINICO acquisition derivative liability
Business Acquisition [Line Items]
Investment		$ 6,250,000
Warrants outstanding		$ 500,000
Preferred shares, conversion price		$ 1.25
LINICO acquisition derivative liability | Restricted Stock
Business Acquisition [Line Items]
Preferred stock, shares issued upon conversion (in shares)		3,000,000
Fair value of equity issued in acquisition		$ 6,750,000
LINICO acquisition derivative liability | Series A Preferred Stock
Business Acquisition [Line Items]
Convertible preferred stock, initial purchase (in shares)		6,250
Convertible preferred stock dividend percent		8.00%
LINICO acquisition derivative liability | Common Stock
Business Acquisition [Line Items]
Common stock, number of shares purchased (in shares)	3,129,081
Corporate Joint Venture
Business Acquisition [Line Items]
Capital contribution, cash			$ 1,150,000	$ 1,140,000

ACQUISTITIONS AND INVESTMENTS_6

ACQUISTITIONS AND INVESTMENTS - Renewable Process Solutions, Inc (Details) - USD ($)	Jun. 18, 2021	Mar. 31, 2022
Business Acquisition [Line Items]
Revenue of acquiree since acquisition date		$ 0
Renewable Process Solutions
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Renewable Process Solutions | Restricted Stock
Business Acquisition [Line Items]
Issuance of common stock (in shares)	1,000,000
Comstock shares of common stock issued	$ 2,304,806

ACQUISTITIONS AND INVESTMENTS_7

ACQUISTITIONS AND INVESTMENTS - Schedule of Non-current Investments (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Business Acquisition [Line Items]
Investment	$ 18,566,056	$ 25,515,879
Total Investments	$ 18,901,056	25,850,879	$ 25,850,879
Minimum | Affiliated Companies
Business Acquisition [Line Items]
Ownership %	20.00%
Maximum | Affiliated Companies
Business Acquisition [Line Items]
Ownership %	50.00%
LP Biosciences LLC
Business Acquisition [Line Items]
Investment	$ 0	$ 4,227,587
Ownership %	0.00%	48.19%
Quantum Generative Materials LLC
Business Acquisition [Line Items]
Investment	$ 13,440,541	$ 13,645,946
Ownership %	48.19%	48.19%
Green Li-ion
Business Acquisition [Line Items]
Investment	$ 4,517,710	$ 4,577,000
Ownership %	20.22%	20.22%
Mercury Clean Up, LLC
Business Acquisition [Line Items]
Investment		$ 1,975,026
Ownership %	25.00%	25.00%
MCU Philippines, Inc.
Business Acquisition [Line Items]
Investment		$ 499,269
Ownership %	50.00%	50.00%
Pelen Limited Liability Company
Business Acquisition [Line Items]
Investment	$ 607,805	$ 591,051
Ownership %	25.00%	25.00%
Sierra Springs Opportunity Fund, Inc., at cost
Business Acquisition [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost	$ 335,000	$ 335,000

ACQUISTITIONS AND INVESTMENTS_8

ACQUISTITIONS AND INVESTMENTS - Summary of Investments (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Business Acquisition [Line Items]
Current assets	$ 10,184,360		$ 13,828,989
Non-current assets	104,935,033		113,125,643
Current liabilities	22,088,196		23,909,510
Non-current liabilities	11,176,378		10,074,600
Revenue	54,625	$ 48,500
Gross Profit	54,625	48,500
Net income (loss)	(6,547,023)	8,188,231
Investments	18,901,056	$ 25,850,879	25,850,879
Debt, net	4,529,068		4,486,256
Affiliated Companies
Business Acquisition [Line Items]
Current assets	8,897,693		8,218,932
Non-current assets	13,873,703		11,585,338
Current liabilities	2,530,296		3,101,523
Non-current liabilities	2,000,000		2,000,000
Revenue	89,714		19,700
Gross Profit	76,892		19,700
Net income (loss)	(901,502)		(354,852)
Affiliated Companies | Non-current assets
Business Acquisition [Line Items]
Investments	10,000,000		$ 8,000,000
Affiliated Companies | Non-current liabilities
Business Acquisition [Line Items]
Debt, net	$ 2,000,000

ACQUISTITIONS AND INVESTMENTS_9

ACQUISTITIONS AND INVESTMENTS - Quantum Generative Materials LLC (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021	Jun. 24, 2021
Variable Interest Entity [Line Items]
Equity loss in affiliates	$ 266,903	$ 31,454
Change in fair value of derivative instruments	3,065,000	$ 7,487,249
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Change in fair value of derivative instruments	1,140,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring
Variable Interest Entity [Line Items]
MCU derivative asset				$ 530,000
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Fair value of equity issued in acquisition	10,530,000
Equity loss in affiliates	205,405
Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures	4,250,000
Quantum Generative Materials LLC | Affiliated Entity | Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
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
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%
Quantum Generative Materials LLC | Affiliated Entity | Quantum Generative Materials LLC | Restricted Stock
Variable Interest Entity [Line Items]
Issuance of common stock (in shares)	3,000,000
Quantum Generative Materials LLC | Affiliated Entity | Quantum Generative Materials LLC | Member Units
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures (in membership units)			465,000

ACQUISTITIONS AND INVESTMENT_10

ACQUISTITIONS AND INVESTMENTS - LP Biosciences, LLC (Details) - USD ($)	Feb. 28, 2022	Jul. 23, 2021	Dec. 31, 2021	Mar. 31, 2022
Variable Interest Entity [Line Items]
Additional paid-in capital			$ 338,936,145	$ 333,867,761
Impairment of notes receivable, prepaid assets and other deposits			1,076,258
LP Biosciences LLC
Variable Interest Entity [Line Items]
Investment, carrying value	$ 4,173,000
Impairment loss	54,587
Derivative asset	937,000
Impairment loss and derivative assets	5,110,000
Additional paid-in capital	10,812,669
Variable Interest Entity, Not Primary Beneficiary | LP Biosciences LLC | Restricted Stock
Variable Interest Entity [Line Items]
Shares issued in connection with investment and financing commitments (shares)		3,500,000
Loss on contract termination	$ 250,000
Variable Interest Entity, Not Primary Beneficiary | LP Biosciences LLC
Variable Interest Entity [Line Items]
Escrow deposit			$ 500,000
Variable Interest Entity, Not Primary Beneficiary | LP Biosciences LLC | Restricted Stock
Variable Interest Entity [Line Items]
Shares issued in connection with investment and financing commitments (shares)	3,500,000

ACQUISTITIONS AND INVESTMENT_11

ACQUISTITIONS AND INVESTMENTS - Green Li-ion Pte, Ltd (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Business Acquisition [Line Items]
Equity loss in affiliates	$ (266,903)	$ (31,454)
Green Li-ion
Business Acquisition [Line Items]
Ownership %	20.22%		20.22%
LINICO acquisition derivative liability | Green Li-ion
Business Acquisition [Line Items]
Ownership %			20.22%
Lithium-ion cathodes, percentage pure			0.999
Investment owned, at fair value	$ 4,577,000
Equity loss in affiliates	$ 59,290

ACQUISTITIONS AND INVESTMENT_12

ACQUISTITIONS AND INVESTMENTS - Comstock Mining LLC (Details) - Tonogold Resources, Inc. - Affiliated Entity - USD ($)	Mar. 26, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 03, 2021	Sep. 08, 2020
Related Party Transaction [Line Items]
Notes receivable, related parties			$ 6,650,000	$ 5,550,000	$ 4,475,000
Stated interest rate (percent)			18.00%		12.00%
Payments for repurchase of membership interests	$ 7,750,000
Total Consideration	750,000	$ 750,000
Membership interest, extension fee	500,000
Related party transaction, accrued interest and reimbursement	$ 250,000
Membership interest, acquisition costs		$ 2,300

ACQUISTITIONS AND INVESTMENT_13

ACQUISTITIONS AND INVESTMENTS - Comstock Mining LLC Net Asset Acquired (Details) - Comstock LLC	3 Months Ended
	Mar. 31, 2022USD ($)
Business Acquisition [Line Items]
Tonogold note receivable	$ 6,650,000
Direct costs of acquisition	2,306
Less option payment received from Tonogold	(750,000)
Total fair value of consideration	5,902,306
Mineral properties	6,844,474
Asset retirement obligation	942,168
Total identifiable net assets	$ 5,902,306

ACQUISTITIONS AND INVESTMENT_14

ACQUISTITIONS AND INVESTMENTS - Mercury Clean Up LLC (Details) - USD ($)	Jun. 21, 2019	Mar. 31, 2022	Mar. 31, 2021
Business Acquisition [Line Items]
Equity loss in affiliates		$ 266,903	$ 31,454
MCU derivative asset
Business Acquisition [Line Items]
Equity loss in affiliates		14,578	$ (1,193)
Investment in affiliates, subsidiaries and joint ventures		1,960,448
Corporate Joint Venture
Business Acquisition [Line Items]
Capital contribution, total	$ 2,000,000
Capital contribution, cash	1,150,000	$ 1,140,000
Issuable common stock value	$ 850,000
Equity method, fully diluted equity ownership	15.00%
Percent interest in joint venture	50.00%

ACQUISTITIONS AND INVESTMENT_15

ACQUISTITIONS AND INVESTMENTS - MCU Philippines, Inc (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Business Acquisition [Line Items]
MCU-Philippines note receivable, non-current portion, net	$ 0		$ 1,598,841
Equity loss in affiliates	266,903	$ 31,454
MCU Philippines, Inc.
Business Acquisition [Line Items]
Equity loss in affiliates	4,385	23,940
Impairment of secured loans	1,628,913
MCU Philippines, Inc.
Business Acquisition [Line Items]
MCU-Philippines note receivable, non-current portion, net			$ 2,000,000
Recognition of amortization	30,072	$ 20,267
Fully impaired investments	$ 494,884

ACQUISTITIONS AND INVESTMENT_16

ACQUISTITIONS AND INVESTMENTS - Sierra Springs Opportunity Fund, Inc (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Equity securities, fully diluted, issued ownership percentage	11.72%
Sierra Springs Opportunity Fund, Inc., at cost
Schedule of Equity Method Investments [Line Items]
VIE, shares authorized	75,000,000
Sierra Springs Opportunity Fund, Inc., at cost | The Company
Schedule of Equity Method Investments [Line Items]
Variable interest entity, ownership (in shares)	6,700,000
Sierra Springs Opportunity Fund, Inc., at cost
Schedule of Equity Method Investments [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost	$ 335,000	$ 335,000
Sierra Springs Opportunity Fund, Inc.
Schedule of Equity Method Investments [Line Items]
Ownership interest percentage	9.00%

NOTES RECEIVABLE AND ADVANCES_3

NOTES RECEIVABLE AND ADVANCES, NET (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other notes receivable	$ 27,043	$ 29,545
Total notes receivable and advances, current portion	4,962,043	4,964,545
MCU-Philippines note receivable, non-current portion, net	0	1,598,841
Total notes receivable and advances, net	4,962,043	13,818,386
Tonogold Resources, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable, face value	0	6,650,000
Unrealized gain	0	605,000
MCU-Philippines note receivable, non-current portion, net	0	7,255,000
SSOF
Accounts, Notes, Loans and Financing Receivable [Line Items]
Sierra Springs advances receivable	4,935,000	4,935,000
MCU Philippines, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable, face value	0	2,000,000
Unamortized discount for implied interest	$ 0	(401,159)
MCU-Philippines note receivable, non-current portion, net		$ 2,000,000

NOTES RECEIVABLE AND ADVANCES_4

NOTES RECEIVABLE AND ADVANCES, NET - Narrative (Details) - USD ($)	Jan. 03, 2022	Mar. 31, 2022	Mar. 31, 2021	Mar. 26, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Increase (decrease) in value of Tonogold note receivable recognized in loss		$ 605,000
Change in fair value Tonogold note receivable		(605,000)	$ 745,500
Tonogold
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable current, before fair value adjustments				$ 6,650,000
Sierra Springs Opportunity Fund, Inc., at cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments for advance to affiliate	$ 1,300,000	$ 1,300,000	$ 2,150,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Land	$ 6,328,338	$ 6,328,338
Real property leased to third parties	3,298,312	3,298,311
Property, plant and equipment for mineral processing	27,644,745	27,644,745
Other property and equipment	5,221,158	4,438,657
Accumulated depreciation	(27,284,196)	(27,146,379)
Total property, plant and equipment, net	$ 15,208,357	$ 14,563,672

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Narrative (Details)	3 Months Ended
	Mar. 31, 2022USD ($)amining_claim	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
Property, Plant and Equipment [Line Items]
Depreciation | $	$ 137,816	$ 114,906
Construction in progress | $	4,020,473		$ 3,219,607
Construction in progress, deposits | $	$ 3,931,339		$ 3,219,607
Mineral Rights and Properties
Property, Plant and Equipment [Line Items]
Mining claim acreage | a	9,358
Number of patented mining claims | mining_claim	126
Number of unpatented mining lode claims | mining_claim	392
Number of unpatented mining placer claims | mining_claim	39
Mineral Rights and Properties | Phases 1 Of Test Production
Property, Plant and Equipment [Line Items]
Mining claim acreage | a	2,396
Mineral Rights and Properties | Phases 2 Of Test Production
Property, Plant and Equipment [Line Items]
Mining claim acreage | a	6,962

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Mineral Rights And Properties (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 13,513,585	$ 6,669,111
Comstock Mineral Estate
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	6,261,706	6,261,706
Lucerne mineral properties
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	6,844,474	0
Other mineral properties
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	317,405	317,405
Water rights
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 90,000	$ 90,000

RECLAMATION BOND DEPOSIT (Detai

RECLAMATION BOND DEPOSIT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,696,008	$ 2,695,944
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Bonding fee, percentage	2.00%
Total reclamation bond deposit	$ 2,589,072	$ 2,589,008
Earned interest	89,072		$ 89,008
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 ($)	Mar. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,696,008	$ 2,695,944
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Total reclamation bond deposit	2,589,072	2,589,008
Other cash reclamation bond deposits
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 106,936	$ 106,936

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Intangible Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 23,664,259	$ 23,514,259
Accumulated amortization	(907,267)	(338,958)
Intangible assets, net	22,756,992	23,175,301
Accumulated amortization	$ 907,267	338,958
Developed technologies
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 19,382,401	18,882,401
Accumulated amortization	(691,042)	(231,920)
Accumulated amortization	$ 691,042	231,920
Lease intangible
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	30 years
Intangible assets gross	$ 3,621,488	3,621,488
Accumulated amortization	(30,325)	0
Accumulated amortization	$ 30,325	0
License agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 510,752	510,752
Accumulated amortization	(60,981)	(20,625)
Accumulated amortization	$ 60,981	20,625
In-process research and development
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 0	350,000
Accumulated amortization	0	(2,991)
Accumulated amortization	$ 0	2,991
Customer agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	1 year
Intangible assets gross	$ 122,885	122,885
Accumulated amortization	(122,613)	(81,923)
Accumulated amortization	$ 122,613	81,923
Distribution agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	8 years
Intangible assets gross	$ 19,733	19,733
Accumulated amortization	(2,130)	(1,499)
Accumulated amortization	$ 2,130	1,499
Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 7,000	7,000
Accumulated amortization	(176)	0
Accumulated amortization	$ 176	$ 0

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)	Sep. 07, 2021USD ($)agreementintangibleAsset	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles, net		$ 568,309
Amortization of intangible assets written off		11,964
License fee amount, per license		23,664,259		$ 23,514,259
Purchase of intangible asset		500,000	$ 0
License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
License fee amount, per license		510,752		510,752
License agreements | Virginia Polytechnic Institute
Acquired Finite-Lived Intangible Assets [Line Items]
License fee agreement royalty percentage	1.00%
Purchase of intangible asset	$ 438,410
License fee agreement minimum annual royalty	$ 5,000
Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
License fee amount, per license		19,382,401		$ 18,882,401
American Science and Technology Corporation | License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Number of intangible assets acquired | intangibleAsset	3
Number of intellectual property licenses granted | agreement	3
License fee amount, per license	$ 500,000
License fee agreement royalty percentage	1.00%
Payment of license fee		$ 500,000

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Amortization (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2022	$ 1,592,316
2023	2,118,936
2024	2,114,784
2025	2,114,784
2026	2,114,784
Thereafter	12,701,388
Intangible assets, net	$ 22,756,992	$ 23,175,301

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Changes in Intangible Assets and Goodwill (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Finite-lived Intangible Assets [Roll Forward]
Intangible assets, beginning balance	$ 23,514,259
Additions	500,000
Impairment	(350,000)
Intangible assets, ending balance	23,664,259
Accumulated amortization, beginning balance	(338,958)
Impairment	0
Amortization	(568,309)
Accumulated amortization, ending balance	(907,267)
Goodwill, beginning balance	12,788,671
Impairment	0
Goodwill, ending balance	12,788,671
Total intangible assets and Goodwill, beginning balance	35,963,972
Additions	500,000
Impairment	(350,000)
Amortization	(568,309)
Total intangible assets and Goodwill, ending balance	$ 35,545,663

LEASES - Lease Balances Recorde

LEASES - Lease Balances Recorded in Balance Sheet (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Finance lease right-of-use asset, net	$ 14,907,725	$ 15,033,000
Operating lease right-of-use asset, net	45,732	46,897
Total right of use assets	14,953,457	15,079,897
Operating lease liability - current	4,585	4,388
Operating lease liability - long-term	44,166	45,403
Finance lease liability	13,035,110	13,043,499
Total lease liabilities	$ 13,083,861	$ 13,093,290
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities

LEASES - Lease Costs and Supple

LEASES - Lease Costs and Supplemental Cash Flow Information Related to Operating Lease (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Finance lease cost:
Amortization of right-of-use assets	$ 125,275	$ 0
Interest on lease liabilities	195,611	0
Operating lease cost	2,525	2,525
Total lease cost	323,411	2,525
Other information
Operating cash flows from operating leases	9,350	9,050
Financing cash flows from finance leases	$ 8,389	$ 0
Weighted-average remaining lease term - finance leases	6 months
Weighted-average remaining lease term - operating leases	6 years 6 months	6 years 9 months
Weighted-average discount rate - finance leases	6.00%	6.00%
Weighted-average discount rate - operating leases	11.00%	11.00%

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Lessor, Lease, Description [Line Items]
Finance lease liability to be paid	$ 13,693,600
Imputed interest	650,101
Monthly room rental	750
Annual increase to monthly room rental	25
Operating lease cost	$ 2,525	$ 2,525
Remaining lease term	6 years 6 months 3 days
Operating lease income	$ 54,625	$ 48,500
LINICO acquisition derivative liability
Lessor, Lease, Description [Line Items]
Lessee, industrial lease, rental payments, first twelve months	81,600
Property, plant and equipment, purchase price option, amount	13,000,000
Non refundable deposits	$ 14,250,000

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remainder of 2022	$ 7,250
2023	9,950
2024	10,250
2025	10,550
2026	10,850
Thereafter	20,650
Total lease payments	69,500
Less: Imputed interest at 11%	(20,749)
Present value of operating lease liabilities	$ 48,751
Imputed interest	11.00%

LEASES - Schedule of Maturity o

LEASES - Schedule of Maturity of Minimum Lease Income (Details)	Mar. 31, 2022USD ($)
Leases [Abstract]
For the remainder of 2022	$ 139,450
2023	166,325
2024	22,725
2025	96,000
2026	96,000
Thereafter	288,000
Total Minimum Lease Income	$ 808,500

DEBT OBLIGATIONS - Schedule of

DEBT OBLIGATIONS - Schedule of Long-Term Debt Obligations (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 15, 2021
Debt Instrument [Line Items]
Less: debt discounts and issuance costs	$ (470,932)	$ (513,744)
Total debt, net of discounts and issuance costs	4,529,068	4,486,256
Secured Debt | GHF Secured Promissory Note
Debt Instrument [Line Items]
Long-term debt, gross	$ 5,000,000	$ 5,000,000	$ 4,550,000
Interest rate	6.00%		6.00%

DEBT OBLIGATIONS - Narrative (D

DEBT OBLIGATIONS - Narrative (Details)	Dec. 15, 2021USD ($)tradingDayshares	Mar. 04, 2021USD ($)	Mar. 31, 2022USD ($)	Dec. 31, 2021USD ($)
Debt Instrument [Line Items]
Warrants, right to purchase number(in shares) | shares	1,000,000
Warrant exercise price percentage one	150.00%
Warrant exercisable, threshold days | tradingDay	20
Warrant exercise price percentage two	135.00%
Warrants outstanding			$ 70,879
GHF Secured Promissory Note | Secured Debt
Debt Instrument [Line Items]
Principal amount	$ 5,000,000
Long-term debt, gross	4,550,000		5,000,000	$ 5,000,000
Debt discounts	$ 450,000		$ 42,812
Interest rate	6.00%		6.00%
Interest expense			$ 86,301
Promissory note Jolcover
Debt Instrument [Line Items]
Debt discounts		$ 100,000	71,289
Principal payment, debt amount		$ 3,100,000
Interest payments			$ 139,213

LONG-TERM RECLAMATION LIABILI_3

LONG-TERM RECLAMATION LIABILITY - Narrative (Details) - USD ($)	Jan. 01, 2021	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Regulatory Assets [Line Items]
Accrued long-term liability		$ 6,470,156	$ 5,445,672	$ 6,054,919
Reclamation costs		$ 1,159,236
Inflation rate percentage		2.94%
Credit-adjusted risk-free rate percentage		8.45%
Lucerne Mine Assets
Regulatory Assets [Line Items]
Retirement obligation asset		$ 942,168
Other Income
Regulatory Assets [Line Items]
Downward adjustment in retirement asset obligation	$ 926,434

LONG-TERM RECLAMATION ASSET (De

LONG-TERM RECLAMATION ASSET (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Long-term reclamation liability — beginning of period	$ 5,445,672	$ 6,054,919
Addition associated with the Lucerne mine	942,168	0
Reduction of obligation due to extension of time		(926,434)
Accretion of reclamation liability	82,316	317,187
Long-term reclamation liability — end of period	$ 6,470,156	$ 5,445,672

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($)	Nov. 18, 2019	Sep. 16, 2019	Mar. 31, 2022	Mar. 31, 2021	Jul. 23, 2021
Loss Contingencies [Line Items]
Payments to acquire assets			$ 782,500	$ 40,750
Lessor expenses under lease			20,321	41,446
Accrued severance and related costs			175,000
Tonogold Agreement
Loss Contingencies [Line Items]
Expense reimbursements			$ 25,150	$ 21,050
Storey County, Nevada | Tonogold Agreement
Loss Contingencies [Line Items]
Term of mineral lease		10 years
American Flat Property | Tonogold Agreement | Phase 1
Loss Contingencies [Line Items]
Annual reimbursements under facility lease	$ 1,100,000
Royalty Agreement
Loss Contingencies [Line Items]
Percentage of royalty obligations, majority are less than			3.00%
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations			0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations			5.00%
Pilot Facility
Loss Contingencies [Line Items]
Purchase price			$ 3,920,000
Pilot Facility | Monthly Installments from May 1, 2022 to April 30, 2023
Loss Contingencies [Line Items]
Asset acquisition, installment payment amount			35,000
Pilot Facility | Installment paid on April 30, 2023
Loss Contingencies [Line Items]
Asset acquisition, installment payment amount			1,750,000
Pilot Facility | Installment paid on April 30, 2024
Loss Contingencies [Line Items]
Asset acquisition, installment payment amount			$ 1,750,000
MANA to Red Wolf Agro LLC
Loss Contingencies [Line Items]
Maximum performance-based cash payments as percentage of future consolidated net cash flow					$ 8,600,000
Performance-based cash payments as percentage of future consolidated net cash flow					20.00%
Tonogold Resources, Inc.
Loss Contingencies [Line Items]
Quarterly rental fee		$ 10,050
Quarterly rental fee, increase in percentage		10.00%
Mana Corporation
Loss Contingencies [Line Items]
Percentage of voting interests acquired			100.00%		100.00%

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Future Minimum Lease Payments (Details)	Mar. 31, 2022USD ($)
Operating Leased Assets [Line Items]
Remainder of 2022	$ 7,250
2023	9,950
2024	10,250
2025	10,550
2026	10,850
Total lease payments	69,500
Third Party
Operating Leased Assets [Line Items]
Remainder of 2022	72,000
2023	114,000
2024	108,000
2025	110,000
2026	150,000
Thereafter	1,662,250
Total lease payments	$ 2,216,250

EQUITY - Narrative (Details)

EQUITY - Narrative (Details) - USD ($)	Feb. 28, 2022	Mar. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Restricted shares transferred (in shares)	3,500,000
Treasury stock (in shares)		3,000,000
Sale of treasury stock (in shares)		1,485
Sale of treasury stock		$ 2,721
Increase in additional paid in capital		805
Decrease in treasury stock		$ 1,916
LINICO acquisition derivative liability
Class of Stock [Line Items]
Percentage of voting interests acquired		90.00%	90.00%
Aqua Metal
Class of Stock [Line Items]
Ownership percentage			10.00%

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Liabilities Measured on Recurring Basis (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Assets:
Investments in equity securities	$ 1,107,742	$ 925,819
Tonogold Resources, Inc. | Common Stock
Assets:
Investments in equity securities	1,100,293	910,558
Fair Value, Measurements, Recurring
Assets:
Total assets measured at fair value	1,107,742	8,522,819
Liabilities:
GenMat derivative liability	(4,990,000)	(6,130,000)
Total liabilities measured at fair value	(6,403,162)	(8,873,162)
Fair Value, Measurements, Recurring | Tonogold Resources, Inc.
Assets:
Tonogold note receivable		7,255,000
Fair Value, Measurements, Recurring | Tonogold Resources, Inc. | Common Stock
Assets:
Investments in equity securities	1,100,293	910,559
Fair Value, Measurements, Recurring | MCU derivative asset
Assets:
MCU derivative asset		342,000
Fair Value, Measurements, Recurring | Other equity securities
Assets:
Investments in equity securities	7,449	15,260
Fair Value, Measurements, Recurring | LINICO acquisition derivative liability
Liabilities:
LINICO acquisition derivative liability	(1,413,162)	(2,743,162)
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Assets:
Total assets measured at fair value	1,107,742	925,819
Liabilities:
GenMat derivative liability	0	0
Total liabilities measured at fair value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Tonogold Resources, Inc.
Assets:
Tonogold note receivable		0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Tonogold Resources, Inc. | Common Stock
Assets:
Investments in equity securities	1,100,293	910,559
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | MCU derivative asset
Assets:
MCU derivative asset		0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Other equity securities
Assets:
Investments in equity securities	7,449	15,260
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | LINICO acquisition derivative liability
Liabilities:
LINICO acquisition derivative liability	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets:
Total assets measured at fair value	0	342,000
Liabilities:
GenMat derivative liability	(4,990,000)	(6,130,000)
Total liabilities measured at fair value	(6,403,162)	(8,873,162)
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Tonogold Resources, Inc.
Assets:
Tonogold note receivable		0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Tonogold Resources, Inc. | Common Stock
Assets:
Investments in equity securities	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | MCU derivative asset
Assets:
MCU derivative asset		342,000
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Other equity securities
Assets:
Investments in equity securities	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | LINICO acquisition derivative liability
Liabilities:
LINICO acquisition derivative liability	(1,413,162)	(2,743,162)
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets:
Total assets measured at fair value	0	7,255,000
Liabilities:
GenMat derivative liability	0	0
Total liabilities measured at fair value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Tonogold Resources, Inc.
Assets:
Tonogold note receivable		7,255,000
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Tonogold Resources, Inc. | Common Stock
Assets:
Investments in equity securities	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | MCU derivative asset
Assets:
MCU derivative asset		0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Other equity securities
Assets:
Investments in equity securities	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | LINICO acquisition derivative liability
Liabilities:
LINICO acquisition derivative liability	$ 0	$ 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	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	$ 7,255,000	$ 5,498,500
Exchange of note receivable associated with Tonogold agreement	(6,650,000)	0
Ending balance		7,255,000
Tonogold note receivable
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Total change in fair value recognized in earnings	(605,000)	(418,500)
Additions	0	2,175,000
Equity Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	7,255,000
Ending balance	$ 0	$ 7,255,000

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	Mar. 26, 2022	Dec. 30, 2021	Jul. 23, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2021	Feb. 28, 2022	Feb. 25, 2022	Jun. 24, 2021	Feb. 15, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, shares outstanding (in shares)				67,707,832		71,207,832	71,207,832
Investments in equity securities				$ 1,107,742		$ 925,819	$ 925,819
Closing stock price (in usd per share)				$ 1.67		$ 1.29	$ 1.29		$ 1.46
Stock based investment				$ 18,566,056		$ 25,515,879	$ 25,515,879
Change in fair value of derivative instruments				3,065,000	$ 7,487,249
Chief Executive Officer and Officers
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of shares issued in transaction (in shares)		3,500,000
Receivable on sale of equity securities				7,258,162
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures			$ 4,173,000
LP Biosciences LLC | Restricted Stock | Variable Interest Entity, Not Primary Beneficiary
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Shares issued in connection with investment and financing commitments (shares)			3,500,000
Mana Corporation | Restricted Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Issuance of common stock (in shares)			4,200,000
Fair Value, Measurements, Recurring | LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
MCU derivative asset			$ 6,642,000	$ 5,110,000
Tonogold Resources, Inc. | Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, shares outstanding (in shares)				7,419,375		8,671,985	8,671,985
Investments in equity securities				$ 1,100,293		$ 910,558	$ 910,558
Closing stock price (in usd per share)				$ 0.15		$ 0.11	$ 0.11
Gain (loss) on change in fair value				$ 415,205
Business combination, contingent consideration arrangements, change in amount of contingent consideration, asset							$ (891,039)
Tonogold Resources, Inc. | Common Stock | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities				1,100,293		$ 910,559	910,559
LINICO acquisition derivative liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share)											$ 2.25
Stock based investment											$ 6,250,000
Process to sell the assets				(1,330,000)
LINICO acquisition derivative liability | Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, number of shares purchased (in shares)		3,129,081
LINICO acquisition derivative liability | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability				1,413,162		2,743,162	$ 2,743,162
LINICO acquisition derivative liability | Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on change in fair value				0	$ 6,989,999
Quantum Generative Materials LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share)										$ 3.51
Change in fair value of derivative instruments				1,140,000
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Affiliated Entity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures				$ 10,000,000
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Restricted Stock | Affiliated Entity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Issuance of common stock (in shares)				3,000,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability				$ 4,990,000
MCU derivative asset										$ 530,000
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share)			$ 3.09
MCU derivative asset								$ 937,000
Written off to other expense				$ 937,000
LP Biosciences LLC | Mana Corporation
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments						$ 595,000
Tonogold
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ownership percentage	100.00%
Notes receivable current, before fair value adjustments	$ 6,650,000

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) - USD ($)	Mar. 28, 2022	Aug. 30, 2021	Jul. 12, 2021	Jun. 08, 2021	Jan. 04, 2021	Mar. 31, 2022	Jan. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Feb. 25, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share)						$ 1.67		$ 1.67		$ 1.29	$ 1.46
2020 Equity Incentive Plan | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)										1,170,000
2020 Equity Incentive Plan | Vesting period one | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage								50.00%		50.00%
2020 Equity Incentive Plan | Vesting period two | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage								50.00%		50.00%
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Share-based Payment Arrangement, Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)								0
Unrecognized share based compensation						$ 1,150,014		$ 1,150,014
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Share-based Payment Arrangement, Tranche Four | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeited (in shares)								30,000
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	$ 47,700
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)	40,000	30,000	25,000	60,000	1,055,000
Term (in years)							3 years
Closing stock price (in usd per share)	$ 1.68	$ 3.04	$ 3.17	$ 3.51	$ 1.10
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Share-based Payment Arrangement, Tranche Five | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award target period							5 years
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Share-based Payment Arrangement, Tranche Four | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost								$ 60,899	49,311
Term (in years)	2 years 2 months 12 days	1 year 9 months 18 days	1 year 9 months 18 days	1 year 8 months 12 days	3 years 2 months 12 days
A2011 Equity Compensation Plan | Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options repurchased and cancelled in the period (in shares)						48,650
Cash paid for repurchased and cancelled in period									$ 194,581
Options outstanding (in shares)						72,650		72,650
Intrinsic value						$ 80,642		$ 80,642

STOCK-BASED COMPENSATION - Perf

STOCK-BASED COMPENSATION - Performance Shares (Details)	Mar. 28, 2022iteration$ / sharesshares	Aug. 30, 2021iteration$ / sharesshares	Jul. 12, 2021iteration$ / sharesshares	Jun. 08, 2021iteration$ / sharesshares	Jan. 04, 2021iteration$ / sharesshares	Jan. 31, 2021	Dec. 31, 2021$ / sharesshares	Mar. 31, 2022$ / shares	Feb. 25, 2022$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share) | $ / shares							$ 1.29	$ 1.67	$ 1.46
2020 Equity Incentive Plan | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares							1,170,000
2020 Equity Incentive Plan | Performance Shares | Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares	40,000	30,000	25,000	60,000	1,055,000
Closing stock price (in usd per share) | $ / shares	$ 1.68	$ 3.04	$ 3.17	$ 3.51	$ 1.10
Fair value (in dollars per share) | $ / shares	$ 0.91	$ 2.26	$ 2.38	$ 2.71	$ 0.41
Term (in years)						3 years
2020 Equity Incentive Plan | Performance Shares | Share-based Payment Arrangement, Employee | Share-based Payment Arrangement, Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term (in years)	2 years 2 months 12 days	1 year 9 months 18 days	1 year 9 months 18 days	1 year 8 months 12 days	3 years 2 months 12 days
2020 Equity Incentive Plan | Performance Condition Shares | Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares	20,000	15,000	12,500	30,000	527,500
Closing stock price (in usd per share) | $ / shares	$ 1.68	$ 3.04	$ 3.17	$ 3.51	$ 1.10
2020 Equity Incentive Plan | Market Condition Shares | Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares	20,000	15,000	12,500	30,000	527,500
Volatility	95.00%	95.00%	93.00%	93.00%	77.00%
Risk-free rate	2.51%	0.65%	0.71%	0.79%	0.36%
Number of iterations | iteration	100,000	100,000	100,000	100,000	100,000

OTHER INCOME AND EXPENSES - Sch

OTHER INCOME AND EXPENSES - Schedule of Other Income (Expense) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Other Income and Expenses [Abstract]
Change in fair value Tonogold note receivable	$ (605,000)	$ 745,500
Tonogold amendment fee and charges	14,652	262,500
LPB settlement and related expenses	(250,000)	0
Equity loss in affiliates	(266,903)	(31,454)
All other	(23,556)	22,945
Other income (expense)	$ (1,130,807)	$ 999,491

NET INCOME (LOSS) PER COMMON _3

NET INCOME (LOSS) PER COMMON SHARE - Reconciliation of Net Loss Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Numerator:
Net income (loss) attributable to Comstock Mining Inc.	$ (6,378,555)	$ 8,188,231
Denominator:
Basic weighted average shares outstanding (in shares)	67,351,776	37,740,011
Incremental shares - stock options (in shares)	0	74,641
Diluted weighted average shares outstanding (in shares)	67,351,776	37,814,652
Net income (loss) per common share:
Basic EPS (in dollars per share)	$ (0.09)	$ 0.22
Diluted EPS (in dollars per share)	$ (0.09)	$ 0.22

NET INCOME (LOSS) PER COMMON _4

NET INCOME (LOSS) PER COMMON SHARE- Schedule of Excluded Common Stock Equivalent Shares (Details)	3 Months Ended
	Mar. 31, 2022shares
LINICO Corporation
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,650,238
Aqua Metals Inc
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	349,465

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Feb. 25, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 54,625	$ 48,500
Gross Profit	54,625	48,500
Depreciation and amortization	844,529	115,968
Operating expenses	3,598,184	(465,226)
Total operating expenses	4,442,713	(349,258)
Income (loss) from operations	(4,388,088)	397,758
Gain (loss) on investments	351,624	(706,911)
Interest expense	(324,724)	(144,829)
Interest income	356,861	155,473
Change in fair value of derivative instruments	3,065,000	7,487,249
Equity loss in affiliates	(266,903)	(31,454)
Equity loss in affiliates	(266,903)	(31,454)
Impairment of investments and intangible assets	(4,476,889)	0
Other income (expense)	(863,904)	1,030,945
Total other income  (expense), net	(2,158,935)	7,790,473
Net loss	(6,547,023)	8,188,231
Capital expenditures for three months ended March 31, 2021	782,500	40,750
Total assets at December 31, 2021	115,119,393	126,954,632		$ 126,954,632
Investments	18,901,056	25,850,879		25,850,879
Goodwill	12,788,671	12,788,671		$ 12,788,671
Construction in progress at March 31, 2022	$ 4,020,473	3,219,607
Closing stock price (in usd per share)	$ 1.67		$ 1.46	$ 1.29
Inter-segment Elimination
Segment Reporting Information [Line Items]
Revenue	$ (877,974)
Gross Profit	(205,543)	0
Operating expenses	(205,543)
Total operating expenses	(205,543)
Interest expense	69,796
Interest income	(69,796)
Equity loss in affiliates		0
Renewable Energy Products:
Segment Reporting Information [Line Items]
Revenue	877,974
Gross Profit	205,543	0
Depreciation and amortization	400,083	0
Operating expenses	1,871,893	0
Total operating expenses	2,271,976
Income (loss) from operations	(2,066,433)	0
Gain (loss) on investments	0	0
Interest expense	(265,407)	0
Interest income	1,616	0
Change in fair value of derivative instruments	0	0
Equity loss in affiliates	0	0
Impairment of investments and intangible assets	(54,587)	0
Other income (expense)	(56,889)	0
Total other income  (expense), net	(375,267)	0
Net loss	(2,441,700)	0
Capital expenditures for three months ended March 31, 2021	0	0
Total assets at December 31, 2021	43,096,560	43,001,837
Investments	4,517,710	8,804,587
Goodwill	12,788,671	12,788,671
Construction in progress at March 31, 2022	4,020,473	3,219,607
Renewable Energy Products: | Operating Segments
Segment Reporting Information [Line Items]
Revenue	0	0
Renewable Energy Products: | Inter-segment Elimination
Segment Reporting Information [Line Items]
Revenue	877,974
Strategic and Other Investments
Segment Reporting Information [Line Items]
Revenue	54,625
Gross Profit	54,625	48,500
Depreciation and amortization	444,446	115,968
Operating expenses	1,931,834	(465,226)
Total operating expenses	2,376,280	(349,258)
Income (loss) from operations	(2,321,655)	397,758
Gain (loss) on investments	351,624	(706,911)
Interest expense	(129,113)	(144,829)
Interest income	425,041	155,473
Change in fair value of derivative instruments	3,065,000	7,487,249
Equity loss in affiliates	(266,903)
Impairment of investments and intangible assets	(4,422,302)	0
Other income (expense)	(807,015)	1,030,945
Total other income  (expense), net	(1,783,668)	7,790,473
Net loss	(4,105,323)	8,188,231
Capital expenditures for three months ended March 31, 2021	782,500	40,750
Total assets at December 31, 2021	72,022,833	83,952,795
Investments	14,383,346	17,046,292
Strategic and Other Investments | Operating Segments
Segment Reporting Information [Line Items]
Revenue	54,625	$ 48,500
Strategic and Other Investments | Inter-segment Elimination
Segment Reporting Information [Line Items]
Revenue	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Jan. 03, 2022USD ($)	Mar. 31, 2022USD ($)officershares	Mar. 31, 2021USD ($)	Dec. 31, 2022USD ($)
Related Party Transaction [Line Items]
Payments to acquire assets		$ 782,500	$ 40,750
Sierra Springs Opportunity Fund, Inc., at cost
Related Party Transaction [Line Items]
Payments for advance to affiliate	$ 1,300,000	1,300,000	$ 2,150,000
Advances to affiliate		4,935,000
Sierra Springs Opportunity Fund, Inc., at cost | Scenario, Forecast
Related Party Transaction [Line Items]
Related party transaction, purchases from related party				$ 9,740,000
Non-operations cash proceeds, net, threshold for accelerated payment				$ 14,635,000
Sierra Springs Opportunity Fund, Inc., at cost | Chief Executive Officer and Officers | SSOF
Related Party Transaction [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost		$ 450,000
Variable interest entity, ownership (in shares) | shares		9,000,000
Number of officers with ownership interest | officer		2
Ownership percentage		30.80%
Aqua Metals Inc
Related Party Transaction [Line Items]
Consideration transferred		$ 1,140,000
LINICO Corporation
Related Party Transaction [Line Items]
Consideration transferred		$ 500,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Apr. 13, 2022USD ($)	Apr. 07, 2022USD ($)ashares	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Apr. 12, 2022USD ($)
Subsequent Event [Line Items]
Payments to acquire assets			$ 782,500	$ 40,750
Subsequent Event
Subsequent Event [Line Items]
Employee share-based compensation	$ 535,000
Subsequent Event | Leviston Resources LLC | Equity Purchase Agreement
Subsequent Event [Line Items]
Stock purchase agreement, authorized amount					$ 10,000,000
Weighted average sales price					10.00%
Additional common shares issued					$ 300,000
Subsequent Event | Haywood Property
Subsequent Event [Line Items]
Area of land | a		190
Total fair value of consideration		$ 2,100,000
Payments to acquire assets		$ 50,000
Asset acquisition, consideration transferred, equity interest issued and issuable, shares (in shares) | shares		1,500,000
Investment sold, not yet purchased, sale proceeds		$ 2,050,000