Comstock (LODE) 10-Q 2 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	May 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Entity File Number	001-35200
Entity Registrant Name	COMSTOCK 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 Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		102,707,603
Document Transition Report	false
Amendment Flag	false
Entity Central Index Key	0001120970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets:
Cash, cash equivalents and restricted cash	$ 8,105,256	$ 2,521,772
Notes receivable and advances, net - current portion	5,556,267	5,012,275
Assets held for sale	20,460,978	21,684,865
Deposits - current portion	520,098	809,583
Prepaid expenses and other current assets	869,147	739,118
Total current assets	35,511,746	30,767,613
Noncurrent Assets:
Investments	18,319,162	18,784,327
Mineral rights and properties	13,302,013	12,571,418
Properties, plant and equipment, net	13,411,461	13,474,094
Construction in progress	443,623	0
Reclamation bond deposit	2,754,058	2,727,815
Notes receivable and advances, net	970,771	959,318
Intangible assets, net	17,163,230	17,663,681
Finance lease - right of use asset, net	2,900,965	2,911,458
Other assets	214,276	194,035
Total noncurrent assets	69,479,559	69,286,146
TOTAL ASSETS	104,991,305	100,053,759
Current Liabilities:
Accounts payable	590,954	714,077
Accrued expenses and other liabilities	2,152,707	1,719,597
Deposits	510,100	422,603
Deferred liabilities	12,502	0
Derivative liabilities	11,916,205	14,545,800
Liabilities, held for sale	21,940,904	12,021,566
Finance lease - right of use lease liability	389,294	409,143
Debt, net - current portion	3,431,419	1,795,890
Total current liabilities	40,944,085	31,628,676
Long Term Liabilities:
Reclamation liability	5,318,591	5,226,505
Finance lease - right of use lease liability, non-current portion	417,750	406,968
Debt, net - non-current portion	3,642,520	6,121,443
Other liabilities	349,954	306,708
Total long-term liabilities	9,728,815	12,061,624
Total liabilities	50,672,900	43,690,300
COMMITMENTS AND CONTINGENCIES (Note 9)
Stockholders' Equity
Preferred Stock $.000666 par value, 50,000,000 shares authorized, no shares outstanding	0	0
Common stock, $.000666 par value, 245,000,000 shares authorized, 103,035,152 and 91,442,018 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively	68,501	60,660
Treasury stock 2,605,323 and 2,605,323 shares, at cost, at March 31, 2023 and December 31, 2022, respectively	(3,360,867)	(3,360,867)
Additional paid-in capital	352,064,106	348,390,556
Accumulated deficit	(297,160,369)	(291,491,432)
Total equity - Comstock Inc.	51,611,371	53,598,917
Non controlling interest	2,707,034	2,764,542
Total stockholders' equity	54,318,405	56,363,459
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	$ 104,991,305	$ 100,053,759

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
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)	245,000,000	245,000,000
Common stock, shares issued (in shares)	103,035,152	91,442,018
Common stock, shares outstanding (in shares)	103,035,152	91,442,018
Treasury stock (in shares)	2,605,323	2,605,323

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenue	$ 30,750	$ 54,625
Operating expenses:
Selling, general and administrative expenses	3,386,972	2,402,766
Research and development	1,268,379	1,195,418
Depreciation & amortization	631,041	844,529
Gain on sale of property	(178,193)	0
Total operating expenses	5,108,199	4,442,713
Loss from operations	(5,077,449)	(4,388,088)
Other Income (Expense)
Gain (loss) on investments	0	351,624
Interest expense	(615,178)	(324,724)
Interest income	45,857	356,861
Change in fair value of derivative instruments	698,595	3,065,000
Loss on conversion of debt	(270,456)	0
Impairment of intangible assets	0	(1,966,969)
Impairment of investments, net recovery	0	(2,509,920)
Other income (expense)	(463,111)	(1,130,807)
Total other income (expense), net	(604,293)	(2,158,935)
Net loss	(5,681,742)	(6,547,023)
Net loss attributable to noncontrolling interest	(12,805)	(168,468)
Net loss attributable to Comstock Inc.	$ (5,668,937)	$ (6,378,555)
Weighted average common shares outstanding, basic (in shares)	94,715,215	67,351,776
Weighted average common shares outstanding, diluted (in shares)	94,715,215	67,351,776
Earnings per Share - Basic and Diluted:
Net loss per share - basic (in dollars per share)	$ (0.06)	$ (0.09)
Net loss per share - diluted (in dollars per share)	$ (0.06)	$ (0.09)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	LINICO	Common Stock	Additional Paid in Capital	Additional Paid in Capital LINICO	Accumulated Deficit	Treasury Stock	Non-Controlling Interest	Non-Controlling Interest LINICO
Beginning balance (in shares) at Dec. 31, 2021			71,207,832
Beginning 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]
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)
Common stock issuance costs	(70,000)			(70,000)
Capital contribution to LINICO by Aqua Metals		$ 500,000			$ 176,695				$ 323,305
Employee and director share-based compensation	108,599		$ 119	108,480
Sales of treasury shares (1,485 common shares)	2,721			805			1,916
Net 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	334,044,456		(251,921,243)	(3,868,084)	3,554,837
Beginning balance (in shares) at Dec. 31, 2021			71,207,832
Beginning 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]
Sales of treasury shares (1,485 common shares)	$ 240,077
Ending balance (in shares) at Dec. 31, 2022	91,442,018		91,442,018
Ending balance at Dec. 31, 2022	$ 56,363,459		$ 60,660	348,390,556		(291,491,432)	(3,360,867)	2,764,542
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)			6,090,276
Issuance of common stock	2,150,000		$ 4,056	2,145,944
Common stock issuance costs	(607,620)			(607,620)
Issuance of common shares for stock issuance costs (in shares)			963,445
Issuance of common stock for stock issuance costs	350,000		$ 642	349,358
Issuance of common stock for conversion of debt and accrued interest (in shares)			4,539,413
Issuance of common stock for conversion of debt and accrued interest	1,662,723		$ 3,023	1,659,700
Employee and director share-based compensation	126,288		$ 120	126,168
LINICO dividends earned by AQMS not distributed		$ (44,703)							$ (44,703)
Net loss	$ (5,681,742)					(5,668,937)		(12,805)
Ending balance (in shares) at Mar. 31, 2023	103,035,152		103,035,152
Ending balance at Mar. 31, 2023	$ 54,318,405		$ 68,501	$ 352,064,106		$ (297,160,369)	$ (3,360,867)	$ 2,707,034

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Sale of treasury shares (in shares)	1,485	394,677

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
CASH FLOW FROM OPERATING ACTIVITIES
Net loss	$ (5,681,742)	$ (6,547,023)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	120,097	264,257
Amortization of finance leases	10,493	0
Amortization on discount associated with finance leases	195,712	0
Amortization of debt discount and other debt-related items	252,370	42,812
Amortization of intangibles	500,451	580,274
Accretion (reduction) of reclamation liability	92,086	82,316
Gain on sale of property	(178,193)	0
Loss on conversion of debt	270,456	0
Employee and director share based compensation	126,288	108,599
Change in fair value of derivative instruments	(698,595)	(3,065,000)
Loss on change in fair value of equity securities	0	55,769
Loss on sale of equity securities	0	(407,393)
Share of net loss of equity-method investments	465,165	266,903
Change in fair value of Tonogold Resources, Inc. note receivable	0	605,000
Impairment of LPB investment	0	54,587
Changes in operating assets and liabilities:
Prepaid expenses	(130,029)	(139,979)
Deposits - asset	289,485	58,848
Other assets	100,948	33,451
Accounts payable	(123,119)	(327,140)
Accrued expenses, other liabilities and deposits	450,961	80,272
Deposits - liability	100,000	0
Net cash provided by (used in) operating activities	(3,849,406)	(3,861,238)
CASH FLOW FROM INVESTING ACTIVITIES:
Acquisition of intangible	0	(500,000)
Proceeds from repayment by Sierra Springs Opportunity Fund, Inc.	0	1,300,000
Proceeds from Tonogold option agreement	0	750,000
Additions to construction in progress	0	(95,214)
Proceeds from sale of equity securities	0	169,701
Purchase of mineral and water rights and property, plant and equipment	(788,059)	(553,200)
Other	(19,447)	2,438
Net cash provided by (used in) investing activities	7,867,494	(226,275)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of common stock	2,150,000	0
Proceeds from sale of treasury stock	0	2,721
Payments on finance leases	(326,984)	(8,389)
Capital contributed to LINICO from AQMS	0	500,000
Common stock issuance costs	(257,620)	(70,000)
Net cash provided by financing activities	1,565,396	424,332
Net increase (decrease) in cash and cash equivalents	5,583,484	(3,663,181)
Cash and cash equivalents at beginning of period	2,521,772	5,912,188	$ 5,912,188
Cash and cash equivalents at end of period	8,105,256	2,249,007	$ 2,521,772
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common shares for debt conversion and accrued interest	1,662,723	0
Issuance of common shares for Leviston due diligence and commitment fees	350,000	0
Common stock received in the rescission of the LPB transaction	0	5,110,000
M C U Philippines Inc
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discount on notes receivable	0	(30,093)
Impairment of note receivable and investments	0	1,966,969
Daney Ranch
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discount on notes receivable	(12,240)	0
MCU Philippines, Inc And Mercury Clean Up LLC
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments	0	2,117,299
FLUX Photon Corporation
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments	0	338,034
Quantum Generative Materials LLC
CASH FLOW FROM INVESTING ACTIVITIES:
Payments on contractual commitments associated with derivatives	(1,775,000)	0
Sierra Springs Opportunity Fund, Inc., at cost
CASH FLOW FROM INVESTING ACTIVITIES:
Advances to Sierra Springs Opportunity Fund, Inc.	(550,000)	(1,300,000)
Proceeds from repayment by Sierra Springs Opportunity Fund, Inc.	550,000
Solid Carbon Products
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from sale of AQMS lease and related assets	11,000,000	0
Comstock Mining LLC
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Tonogold note receivable exchanged for option	$ 0	$ (6,650,000)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
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 Inc., and its subsidiaries on a consolidated basis. BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION 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 Inc. and its wholly-owned subsidiaries, Comstock Fuels Corporation ("Comstock Fuels"), Comstock Metals Corporation ("Comstock Metals") and its 88.22% owned subsidiary LINICO Corporation ("LINICO"), Comstock Innovation Corporation (“Comstock Innovations”), Comstock IP Holdings LLC ("Comstock IP Holdings"), Comstock Engineering Corporation ("Comstock Engineering"), Comstock Mining LLC, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, Comstock Real Estate Inc., Comstock Industrial LLC, MANA Corporation ("MANA"), Downtown Silver Springs LLC ("DTSS") and MCU Philippines, since its acquisition in June 2022. Intercompany transactions 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 year ended December 31, 2022. Operating results for the three months ended March 31, 2023 may not be indicative of full year 2023 results. In management's opinion, the accompanying condensed consolidated financial statements contain all adjustments necessary for a fair statement of our financial position as of March 31, 2023, and our results of operations, changes in equity and cash flows for the three months ended March 31, 2023 and 2022. 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, metals and electrification products that contribute to balancing global uses and emissions of carbon and accelerate more efficient and effective mineral and material discoveries. Our strategic plan is based on innovating and enabling material science solutions and using our technologies 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 profitable, balanced short cycle ecosystem that continuously offsets, recycles, and/or neutralizes carbon emissions. Comstock Fuels – Most renewable fuels draw from the same feedstock pool, but the total supply can only meet a small fraction of the demand. Our technologies unblock that constraint by converting abundant but underutilized lignocellulosic biomass into biointermediates for refining into renewable fuels. Our team recently demonstrated commercial readiness with unprecedented yields approaching 100 gallons of fuel per dry ton of feedstock on a gasoline gallon equivalent basis. Comstock Metals – The world is focused on the production of energy generation and storage technologies to reduce reliance on fossil fuels, including lithium-ion batteries (“LIBs”), photovoltaics, and fuel cells. Each of these technologies relies on scarce critical metals, increasing global demand for primary metal mining and recycling. During 2022, we deployed a pilot system to validate technologies for use in efficiently crushing, conditioning, extracting, and recycling high purity metal concentrates from these types of electronic devices. We also expanded our leadership team, permitted a universal waste storage facility and, opportunistically entered into an agreement to sell an existing facility for net estimated cash proceeds of over $14 million. Comstock Mining – We own or control twelve square miles of patented mining claims, unpatented mining claims, and surface parcels, covering six and a half miles of continuous mineral strike length. We recently facilitated two SK-1300 technical reports confirming Measured and Indicated resources of 605,000 ounces of gold and 5,880,000 ounces of silver, plus Inferred resources of 297,000 ounces of gold and 2,572,000 ounces of silver. We have amassed one of the largest historical and current data repository for the Comstock historic district and plan on enhancing that data with hyperspectral orbital imaging and generative artificial intelligence (“AI”) solutions that provide prospecting analytics and enable more effective mineral discovery. Artificial Intelligence –Quantum Generative Materials LLC ("GenMat"), our 48% owned subsidiary, has developed and launched a new generative AI to simulate critical properties of known materials during calibration testing late last year. GenMat also used its AI to simulate new material characteristics and these generative AI models can be employed today for commercial use on their existing high-performance computing platform, well before quantum computers become mainstream. The Company’s strategic investments in the further demonstrate our commitment to sustainable innovation. Sierra Springs Opportunity Fund ("SSOF") and its subsidiaries support responsible, sustainable economic growth in Silver Springs, NV and our northern Nevada communities. 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 $297.2 million at March 31, 2023. For the three months ended March 31, 2023, the Company recognized a net loss of $5.7 million and cash and cash equivalents increased by $5.6 million from $2.5 million at December 31, 2022 to $8.1 million at March 31, 2023. The Company intends to fund our operations over the next twelve months from existing cash and cash equivalents, planned sales of non-strategic assets and other investments, planned licensing, sales and cash inflows from our lignocellulosic and metal recycling technologies and related engineering services. 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, non-registered equity placements, borrowings and various 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 research and development, pre-development, exploration, selling, general and administrative, and investment related expenditures in excess of sale proceeds from our non-strategic assets and other investments, amounts to be raised from the issuance of equity under our existing shelf registration statement, and repayments of the advances to SSOF. Risks to our liquidity also include declines in the market value of properties planned for sale, or declines in the share price of our common stock that would adversely affect our results of operations, financial condition and cash flows. If we are unable to obtain any necessary additional funds, this could have an immediate material adverse effect on liquidity and raise substantial doubt about our ability to continue as a going concern. In such case, we could be required to limit or discontinue certain business plans, activities or operations, reduce or delay certain capital expenditures or investments, and/or sell certain assets or businesses. There can be no assurance that we would be able to take any such actions on favorable terms, in a timely manner, or at all. RECLASSIFICATIONS Certain prior period amounts have been reclassified to conform to the 2023 financial statement presentation. Reclassifications had no effect on net income (loss) or cash flows as previously reported. RECENTLY ISSUED ACCOUNTING STANDARDS In June 2022, the FASB issued ASU 2022-03 ( Topic 820) Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The new guidance clarifies a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value, and an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The amendments require certain disclosures for equity securities subject to contractual sale restrictions, including the fair value of equity securities subject to contractual sale restrictions reflected in the balance sheet, the nature and remaining duration of the restriction, and the circumstances that could cause a lapse in the restriction. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact of this guidance on our 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.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]
INVESTMENTS	INVESTMENTS Summary of Investments At March 31, 2023 and December 31, 2022 our non-current investments include: March 31, 2023 December 31, 2022 Equity Method Investments: Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 12,868,811 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 597,641 25.00% 619,184 25.00% Total equity method investments 13,466,452 13,931,617 Alternative Measurement Method Investments: Green Li-ion Pte. Ltd. 4,517,710 4,517,710 Sierra Springs Opportunity Fund, Inc., at cost 335,000 335,000 Total Investments $ 18,319,162 $ 18,784,327 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method is as follows: March 31, 2023* December 31, 2022* Current assets $ 669,124 $ 1,023,023 Non-current assets 9,979,955 12,034,506 Current liabilities 3,625 89,584 Non-current liabilities — — March 31, 2023* March 31, 2022* Revenues 17,450 73,697 Gross Profit 17,450 73,697 Net income (loss) and net income (loss) attributable to the entity $ (1,269,167) $ (2,956,597) * The information is presented as of December 31, 2022 and September 30, 2022, and for the three months ended December 31, 2022 and 2021, 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 equity method investees is comprised of goodwill and mineral interest. We periodically assess the net assets of our equity method investees and confirm there are no other assets that may require additional adjustments. Significant amounts due to and from equity method investees included in the summarized financial information include the aggregate value of the Company's stock held by investees and make-whole derivatives of $8.9 million and $10.9 million, which is included in non-current assets as of March 31, 2023 and December 31, 2022, respectively, in the table above. Investment in Quantum Generative Materials LLC On June 24, 2021, we invested in the equity of GenMat, and we received 465,000 membership units and committed $5,000,000 in cash and $10,000,000 in guaranteed stock value 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. 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 (See Note 10, Equity ). Through December 31, 2022, we paid $7,450,000 consisting of the full $5,000,000 cash commitment and $2,450,000 against the make-whole for the deficiency in the common stock value. During the three months ended March 31, 2023 and 2022, we paid $1,200,000 and $0, respectively, against the make-whole for the deficiency in common stock value. For the three months ended March 31, 2023 and 2022, the Company recorded $443,622 and $205,405, respectively, in equity loss from affiliates for our investment in GenMat at 37.5% of voting rights since 165,000 membership units were not vested as of March 31, 2023. The Company’s executive chairman and chief executive officer serves as the chairman of GenMat and the Company’s chief technology officer and another employee of the Company serve on the board of directors of GenMat. The GenMat board of directors is composed of the three employees of the Company having one vote each along with the chief executive officer and founder of GenMat who receives four votes. The Company's chief executive officer, chief technology officer and employee of the Company have not received compensation of any kind from GenMat. Investment in Pelen LLC In April 2020, the Company invested $602,500 in Pelen LLC in exchange for 25% ownership and retained an option to purchase the remaining 75% ownership interest. At March 31, 2023 and December 31, 2022, the balance of option payments applicable to the purchase price totaled $150,000 and are included in deposits on the condensed consolidated balance sheets. The Company recorded $21,543 in equity loss from affiliates and $16,755 in equity income from affiliates for its investment in Pelen for the three months ended March 31, 2023 and 2022, respectively. Investment in Green Li-ion Pte, Ltd. As part of our acquisition of the LINICO assets on December 30, 2021, we acquired 20.22% of Green Li-ion Pte, Ltd., a Singaporean company ("Green Li-ion"). The investment had a fair value of $4,577,000 at acquisition and was accounted for under the equity method through March 31, 2022. On January 5, 2022 and April 11, 2022, Green Li-ion issued additional equity and decreased our ownership to 16.45%, resulting in the loss of our ability to exercise significant influence. Accordingly, we elected the measurement alternative for equity investments that do not have a readily determinable fair value and we are now accounting for the investment at cost, with all losses previously recognized under the equity method remaining as part of the carrying value of the investment. On February 28, 2023, Green Li-ion issued additional equity and decreased our ownership to 14.01%. The Company monitors additional equity issuances of Green Li-ion to assess whether the equity securities are similar instruments requiring adjustments of the investment carrying values to fair value. At March 31, 2023, no adjustments were made to the investment's carrying value as a result of Green Li-ion equity raises. For the three months ended March 31, 2022, we recognized $59,290, in equity losses from affiliates for the investment in Green Li-ion. After March 31, 2022, the investment is accounted for using the alternative cost method. Investment in LP Biosciences LLC On February 28, 2022, the LP Biosciences LLC ("LPB") 2021 transactions were terminated and each of the parties were relieved of their respective rights, liabilities, expenses, and obligations under the transactions except termination obligations. 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 combined value of $5,110,000, representing the carrying value of our investment of $4,173,000 and the derivative asset of $937,000, was recorded directly to additional paid-in capital in the statement of equity as of March 31, 2022. The original acquisition cost of $10,812,669 was recognized as a reduction in equity. For the three months ended March 31, 2022, the Company recorded other expense of approximately $250,000 in the condensed consolidated statement of operations, in connection with the termination of the transaction. There were no such expense in 2023. Investment in Mercury Clean Up LLC and MCU Philippines, Inc. In March 2022, based on the lack of a known, cash-generating operating sites for MCU-P operations, 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 MCU-P and we determined that the investment was not recoverable. During the three months ended March 31, 2022, investment of $1,960,448 in MCU and the investment of $494,884 and notes receivable of $1,628,913 to MCU-P were deemed unrecoverable, and all amounts were fully impaired. On June 18, 2022, the members of MCU agreed to distribute 100% of MCU's assets to the Company, including the cash held by MCU and MCU-P of $895,204 and the remaining 50% of MCU-P common stock, in exchange for forgiveness of the debt owed by MCU-P to the Company which was fully impaired in the three months ended March 31, 2022. The cash and proceeds of assets liquidated of $895,204 were recognized as a recovery of impairment of assets in other income (expense) of the Company with $590,000 coming from MCU and $305,204 coming from MCU-P during the second quarter of 2022. As of June 18, 2022, the Company owns 100% of the membership interest of MCU, which has since been dissolved, and 100% of the stock of MCU-P, respectively. The carrying value of the investment on the acquisition date of both MCU and MCU-P was $0 and the net assets remaining after distributing the cash in repayment of the note receivable were insignificant. MCU and MCU-P hold equipment that was fully impaired prior to the acquisitions, and the remaining net assets include insignificant amounts of cash and accounts payable. The Company recorded equity losses from affiliates for the investment in MCU of $0 and $14,578 for the three months ended March 31, 2023 and 2022, respectively. The Company recorded equity losses from affiliates for the investment in MCU-P of $0 and $4,385 for the three months ended March 31, 2023 and 2022, respectively. Investment in Sierra Springs Opportunity Fund, Inc. During 2019, the Company invested $335,000 into a qualified opportunity zone fund, SSOF which owns Sierra Springs Enterprises, Inc. ("SSE"), a qualified opportunity zone business. At March 31, 2023, our $335,000 investment in SSOF and 6,700,000 voting shares represent 11.64% of the total, fully diluted SSOF common shares. The Company monitors additional equity issuances of SSOF to assess whether the equity securities are similar instruments requiring adjustments of the investment carrying values to fair value. The Company did not make any adjustments to the investments carrying value. At March 31, 2023 and December 31, 2022, the Company’s investment in SSOF is presented on the condensed consolidated balance sheets as a non-current investment. The Company's CEO is an executive and director of SSOF. The SSOF investment is accounted for at cost less impairment as there is no ready market for the investment units and is recorded to non-current investments on the condensed consolidated balance sheets. Management identified no events or changes in circumstances that might have a significant adverse effect on the carrying value of the investment. Management concluded it was impractical to estimate fair value due to the early stages of the fund and the absence of a public market for its stock.

NOTES RECEIVABLE AND ADVANCES,

NOTES RECEIVABLE AND ADVANCES, NET	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
NOTES RECEIVABLE AND ADVANCES, NET	NOTES RECEIVABLE AND ADVANCES, NET Notes receivable and advances, net at March 31, 2023 and December 31, 2022 include: March 31, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ 5,540,000 $ 4,990,000 Other notes receivable 16,267 22,275 Total notes receivable and advances, current portion $ 5,556,267 $ 5,012,275 Non-current portion Daney Ranch note receivable $ 992,210 $ 993,000 Unamortized discount for implied interest (21,439) (33,682) Daney Ranch note receivable, net of discount 970,771 959,318 Total notes receivable and advances, non-current portion, net $ 970,771 $ 959,318 Daney Ranch Sale In August 2022, the Company sold the Daney Ranch and issued a 10-year $993,000 note receivable maturing in August 2032 to the former lessee and purchaser (see Note 7, Leases ). The note bears interest at 2% for the first year and 7% for the remaining term. The note may be prepaid, in full or in part, at any time without penalty. The note is secured by a second priority security interest in the property. The present value of the future interest and principal payments using a prevailing rate for similar loans of 7% was less than the face amount of the loan at issuance and we recognized an initial discount of $51,909. The discount is being amortized into interest income over the first year of the note and the note is measured on an amortized cost basis. During the three months ended March 31, 2023 and 2022, we recognized interest income of $17,139 and $0, respectively. Tonogold Note Receivable In September 2020, the Company sold its 100% ownership interest in Comstock Mining LLC whose sole assets were the Lucerne properties and related permits (“Comstock Lucerne”), to Tonogold Resources, Inc. ("Tonogold") for cash and debt. On March 26, 2022, we entered into an option agreement with Tonogold (the "Lucerne Option") where we agreed to extinguish the Tonogold note receivable in exchange for 100% of the membership interests of Comstock Mining LLC and a payment of $750,000. The agreement provided Tonogold with the option to repurchase the Comstock Mining LLC membership interests. The Lucerne Option expired at December 31, 2022, and all agreements were terminated due to the failure to pay the Company timely. On March 26, 2022, in connection with the option agreement, we extinguished the Tonogold note receivable principal of $6,650,000 in exchange for the membership interests of Comstock Mining and the Lucerne Option. We accounted for the note receivable using the fair value option. For the three months ended March 31, 2023 and 2022, we recognized a loss in other income and expense on the consolidated statement of operations for the changes in fair value of the Tonogold note receivable of $0 and $605,000, respectively. Advances to Sierra Springs Opportunity Fund, Inc. For the three months ended March 31, 2023 and 2022, the Company provided SSOF advances of $550,000 and $1,300,000, respectively. The $1,300,000 amount was fully repaid on January 26, 2022. SSOF used the advances payments on land options and working capital associated with the investments in qualified businesses in the opportunity zone. Total advances outstanding at March 31, 2023 and December 31, 2022 were $5,540,000 and $4,990,000, respectively. The advances are non-interest bearing.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	3 Months Ended
	Mar. 31, 2023
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, 2023 and December 31, 2022 include the following: March 31, 2023 December 31, 2022 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 1,037,049 1,037,049 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 5,270,355 5,212,891 Accumulated depreciation (26,869,026) (26,748,929) Total property, plant and equipment, net $ 13,411,461 $ 13,474,094 During the three months ended March 31, 2023 and March 31, 2022, we recognized depreciation expense of $120,097 and $137,816, respectively. Mineral Rights and Properties Our properties at March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 Comstock Mineral Estate $ 12,164,013 $ 12,164,013 Other mineral properties 317,405 317,405 Water rights 820,595 90,000 Total mineral rights and properties $ 13,302,013 $ 12,571,418 The Comstock Mineral Estate includes all of the Company's resource areas and exploration targets. During the three months ended March 31, 2023 and 2022, we did not record any depletion expense, as none of the properties are currently 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. During the three months ended March 31, 2023, the Company acquired senior water rights (50 acre feet) and junior water rights (16 acre feet) on one of its existing properties for $730,595.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at March 31, 2023 and December 31, 2022 include the following: Description Estimated Economic Life March 31, 2023 December 31, 2022 Developed technologies 10 years $ 19,382,402 $ 19,382,402 License agreements 10 years 510,752 510,752 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 (2,879,542) (2,379,091) Intangible assets, net $ 17,163,230 $ 17,663,681 Accumulated amortization as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 Developed technologies $ 2,657,757 $ 2,172,594 License agreements 92,780 78,415 Customer agreements 122,885 122,884 Distribution agreements 5,245 4,497 Trademarks 875 701 Accumulated amortization $ 2,879,542 $ 2,379,091 For the three months ended March 31, 2023 and 2022, amortization expense related to intangible assets was $500,451 and $568,309, respectively. 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. During 2022, the Company paid $500,000 toward the license fees which are recognized as an addition to intangible assets - developed technologies. The Company 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 the Company 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. For the three months ended March 31, 2023 and March 31, 2022, we paid Virginia Tech $5,800 and $103,258, respectively, for their research. Future minimum amortization expense is as follows at March 31, 2023: Remainder of 2023 $ 1,497,202 2024 1,993,499 2025 1,993,499 2026 1,993,499 2027 1,993,499 Thereafter 7,692,032 $ 17,163,230 Changes in the intangible assets and goodwill balances for the three months ended March 31, 2023 and 2022, are presented below: As of December 31, 2022 Additions Impairment Amortization As of March 31, 2023 Intangible assets $ 20,042,772 $ — $ — $ — $ 20,042,772 Accumulated amortization (2,379,091) — — (500,451) (2,879,542) Total intangible assets and goodwill $ 17,663,681 $ — $ — $ (500,451) $ 17,163,230 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 segment. In 2022, the Company fully impaired the goodwill associated with acquisitions in 2021 of $12,788,671 in the renewable energy segment. Our assessment reviewed both qualitative and quantitative factors to value the estimated fair value. The Company fully impaired the goodwill associated with acquisitions in 2021 due to a decrease in the Company's stock price and market capitalization since the acquisition date. Our valuation method incorporated the present value of projected cash flows to calculate the discounted cash flows compared to the guideline for public companies. We compared the fair value as indicated by the discounted cash flows of the reporting unit to the carrying value of the goodwill and recognized a full impairment of goodwill associated with our 2021 acquisitions. As of March 31, 2023 and December 31, 2022, assets held for sale include a lease intangible with a balance of $3,501,939 which is net of related amortization of $119,548 (see Note 7, Leases ).

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities at March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 Accrued interest expense $ 127,717 $ 43,398 Accrued payroll costs 559,058 627,210 Accrued executive bonuses 1,160,156 928,125 Accrued vendor liabilities 300,345 115,653 Other accrued expenses 5,431 5,211 Total accrued expenses $ 2,152,707 $ 1,719,597 On July 1, 2022, the Board of Directors approved a performance objective based, cash incentive bonus for executives of the Company, with the potential to earn a performance bonus of up to 100% of base salary. The bonuses are discretionary and based on the progress and achievement of performance objectives as depicted in the strategic plan approved by the Board of Directors. The final assessment of progress and achievement requires the compensation committee’s approval. For the three months ended March 31, 2023 and 2022, the Company expensed $232,031 and $0, respectively, for the cash incentive bonus plan in the condensed consolidated financial statements (see Note 17, Subsequent Events ).

LEASES

LEASES	3 Months Ended
	Mar. 31, 2023
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, 2023 December 31, 2022 Finance lease right-of-use asset Assets held for sale $ 15,709,039 $ 15,709,039 Finance lease right-of-use asset Finance lease - right to use asset, net 2,900,965 2,911,458 Operating lease right-of-use asset Other current assets 40,774 42,061 Total right of use assets $ 18,650,778 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 5,431 $ 5,211 Operating lease liability - long-term Other liabilities 38,735 40,193 Finance lease liability Liabilities - held for sale 11,899,360 12,021,566 Finance lease liability, current portion Finance lease - Right of use lease liability 389,294 409,143 Finance lease liability Finance lease - Right of use lease liability, long term portion 417,750 406,968 Total lease liabilities $ 12,750,570 $ 12,883,081 The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows: Three months ended March 31, 2023 March 31, 2022 Finance lease cost: Amortization of right-of-use assets $ 10,493 $ 125,275 Interest on lease liabilities 195,712 195,611 Operating lease cost 2,525 2,525 Total lease cost $ 208,730 $ 323,411 Other information Operating cash flows from operating leases $ 2,475 $ 9,350 Financing cash flows from finance leases $ — $ 8,389 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: March 31, 2023 March 31, 2022 Weighted-average remaining lease term - finance leases 1.08 0.50 Weighted-average remaining lease term - operating leases 5.51 6.50 Weighted-average discount rate - finance leases 6.0 % 6.0 % Weighted-average discount rate - operating leases 11.0 % 11.0 % Finance Lease AQMS Lease LINICO, a majority-owned subsidiary of the Company, 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 “Facility”). AQMS is the non-controlling interest holder for LINICO and a related party. The Facility was being leased pursuant to an agreement that permitted the Company to purchase the Facility for a purchase price of $15.25 million ($3.25 million of which, was previously paid) if LINICO elects not to or is unable to purchase the Facility. On March 30, 2023, the Company delivered AQMS a notice of its irrevocable intent to exercise the option and purchase the Facility for $12,000,000 as provided by the agreement. Assets Held for Sale In December 2022, the Company committed a plan to sell certain land, buildings and related improvements under the AQMS lease. As of March 31, 2023 and December 31, 2022, the AQMS lease assets and other assets associated with the AQMS lease with a net carrying value of $20,460,978 and $21,684,865, respectively, and liabilities of $21,940,904 and $12,021,566, respectively, that met the criteria to be classified as held for sale. Proceeds from the sale of these assets are required to be used to satisfy obligations due under the terms of the AQMS. On March 1, 2023, LINICO and American Battery Technology Company ("ABTC") entered into an asset purchase agreement in which LINICO sold equipment of the 2500 Peru building for $6 million which was received by the Company and recorded a gain of $178,193 and the remaining $5,041,544 deferred until the sale of the building expected to be completed in the second quarter of 2023. On March 30, 2023, the Company gave notice to Aqua Metals of the Company’s intent to directly purchase the 2500 Peru building. On April 26, 2023, the Company closed on the purchase of the Facility from Aqua Metals, paying the remaining $12 million due on the Facility and taking full ownership. On March 31, 2023, LINICO and ABTC amended the purchase and sale agreements, and the Company agreed to take certain action previously contemplated by LINICO. On March 31, 2023, the Company received non-refundable consideration of $5 million in cash from ABTC. On April 6, 2023, LINICO and ABTC amended and restated the purchase and sale agreements, and the Company received 10 million shares of restricted shares of ABTC stock. The Company will receive additional cash and/or shares, if and to the extent, the proceeds from such shares are less than $6.6 million. The Company received an additional $7 million in cash on April 21, 2023, and is entitled to an additional $3 million in cash on or before May 12, 2023. The Company expects to net over $14.0 million in cash from this transaction. The total estimated gain on sale of the Facility and the related assets is estimated at approximately $4.9 million, of which, approximately $0.2 million was recognized during the first quarter of 2023, as the gain on the portion of the sale of associated with the equipment. The Company also recorded a deferred liability balance of $5.0 million, included in Liabilities Held for Sale, for proceeds received through March 31, 2023, but not yet realized as the sale is not yet finalized. Assets held for sale at March 31, 2023 and December 31, 2022 include: March 31, 2023 December 31, 2022 Right of use lease asset, net of amortization $ 15,709,039 $ 15,709,039 Lease intangible, net of amortization 3,501,939 3,501,939 Deposits 1,250,000 1,250,000 Property, plant and equipment — 710,563 Construction in progress — 513,324 Total assets held for sale $ 20,460,978 $ 21,684,865 Liabilities held for sale at March 31, 2023 and December 31, 2022 include: March 31, 2023 December 31, 2022 Deferred unrealized gain on sale $ 10,041,544 $ — Right of use lease liability 11,899,360 12,021,566 Total liabilities held for sale $ 21,940,904 $ 12,021,566 AST Asset Purchase Agreement On April 16, 2021, the Company entered into three license agreements and an asset purchase agreement with AST. The license agreements provided for full use of the facility and all machinery and equipment located therein until April 30, 2022 (see Note 5, Intangible Assets and Goodwill ). Under the Asset Purchase Agreement, the Company agreed to acquire substantially all of AST’s assets in exchange for $3,920,000, payable $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. Beginning May 1, 2022, the Asset Purchase Agreement provides for full access and use of the AST assets until all payments are made and title transfers to the Company. Under this agreement, payment associated with the machinery and equipment acquired was $79,935 for the three months ended March 31, 2023 which is classified as research and development expense on the condensed consolidated statement of operations. Haywood Quarry Acquisition and Lease Agreement On April 7, 2022, the Company contracted to purchase Haywood quarry and industrial property (“Haywood”) from Decommissioning Services LLC (“Decommissioning Services”) for $2.1 million, payable in $50,000 of cash and 1,500,000 common shares of Comstock with a value of $2,295,000. The Haywood property represents approximately 190 industrial acres in Lyon County, Nevada, and part of one of the larger industrial parks in Lyon County. The property has power, water and direct highway access. The Company plans to employ a portion of the property for used lithium-ion battery storage, supporting LINICO's battery metal recycling. The closing and purchase of the asset is contingent on liquidation of the shares and receipt of the full purchase price by the seller. The Company agreed to make up any shortfall if the proceeds from the sale of the shares plus the deposit are less than $2.1 million, and the seller agreed to refund any excess proceeds. This shortfall has been recorded as a derivative asset on the consolidated balance sheets in connection with the Haywood acquisition and lease from Decommissioning Services (See Note 11, Fair Value Measurements) During the period between execution of the agreement and closing, the property is leased to us for no additional consideration, providing exclusive rights to access, use or sublease portions of the property, to obtain permits and prepare the property for its intended purpose, including improvements. If the conditions for closing are not satisfied by April 7, 2024, the agreement will terminate and Decommissioning Services will retain a total of $200,000 in rental fees for use of the property. We agreed to pay Decommissioning Services a 2% royalty of the sales price of any gravel, aggregate, or rock products produced and sold from Haywood, excluding the removal of materials that have been pledged to a third-party for improvements made. Operating Lease Minimum lease payments to be paid by the Company by fiscal year for the Company's operating and finance leases are as follows: Operating Leases Finance Leases For the remainder of 2023 $ 7,425 $ 426,105 2024 10,250 417,750 2025 10,550 — 2026 10,850 — 2027 11,150 — Thereafter 9,550 — Total lease payments 59,775 843,855 Less: imputed interest at 11% (15,609) (36,811) Present value of lease liabilities $ 44,166 $ 807,044 Operating Lease Income Revenues from operating leases on our land and building leased to others totaled $30,750 and $54,625 for the three months ended March 31, 2023 and 2022, respectively. Minimum lease payments for operating leases to be received from others are as follows: For the remainder of 2023 $ 68,175 2024 94,725 2025 96,000 2026 96,000 2027 96,000 Thereafter 192,000 Total Minimum Lease Income $ 642,900

DEBT OBLIGATIONS

DEBT OBLIGATIONS	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
DEBT OBLIGATIONS	DEBT OBLIGATIONS Debt at March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 4,290,000 $ 4,290,000 Alvin Fund LLC Promissory Note - 9% interest, due October 25, 2023 2,000,000 2,000,000 Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 2,054,236 3,150,000 Total debt 8,344,236 9,440,000 Less: debt discounts and issuance costs (1,270,297) (1,522,667) Total debt, net of discounts 7,073,939 7,917,333 Less: current maturities (3,431,419) (1,795,890) Long-term debt, net of discounts and issuance costs $ 3,642,520 $ 6,121,443 GHF, Inc. Unsecured Promissory Note 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, 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. On August 22, 2022, the Company amended the GHF promissory note’s prepayment provision to reduce the amount required to be paid from the Daney Ranch sale to $710,000 of the net cash proceeds. As consideration for the amendment, the Company issued GHF, Inc. warrants to purchase 200,000 common shares exercisable at a price of $1.00 per share for a two-year term. The warrants had a fair value of $18,975 on the date of issuance and was recorded as an additional debt discount with a corresponding increase in additional paid-in capital. During the three months ended March 31, 2023 and 2022, we recognized interest expense of $156,705 and $86,301, respectively, which includes OID amortization of $93,237 and $42,812, respectively, in connection with the GHF 2021 Note. Alvin Fund Note We entered into a short-term promissory note ("Alvin Fund 2022 Note") with Alvin Fund LLC on October 25, 2022 with a principal amount of $2,000,000. In consideration of the lender providing the financing, the Company issued $250,000 in shares to the lender which was recognized as a discount on the loan. The full principal is due on October 25, 2023. Interest is payable monthly at a rate of 9% annually. Prepayment is allowed in full or in part at any time without premium or penalty. The loan is secured by all the property commonly referred to as the Dayton properties. During the three months ended March 31, 2023 and 2022, we recognized interest expense of $106,028 and $0, respectively, which includes amortization of discount of $61,644 and $0, respectively, in connection with the Alvin Fund 2022 Note. Ionic Ventures LLC Unsecured Convertible Note On December 16, 2022, the Company entered into a securities purchase agreement for an unsecured convertible promissory note ("Convertible Note") with Ionic Ventures, LLC. with a principal amount of $3,150,000, of which $2,975,000 was funded and $175,000 was an original issue discount ("OID") and issued with a 5% OID. The full principal is due on March 16, 2024. Interest is payable monthly at a rate of 8% annually. We used the net proceeds from this offering for strategic development programs and other general corporate purposes. The Convertible Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. The terms require the conversion option to be bifurcated as a derivative. At March 31, 2023 and December 31, 2022, the Company bifurcated the conversion feature and recorded a derivative liability of $24,000 and $420,000, respectively, reflected in our condensed consolidated balance sheet. During the three months ended March 31, 2023 and 2022, we recognized interest expense of $59,244 and $0, respectively and amortization of discount of $97,489 and $0, respectively, in connection with the Convertible Note.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES 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, 2023: Year Leases Remainder of 2023 $ 67,000 2024 109,000 2025 111,000 2026 151,000 2027 151,000 Thereafter 1,512,250 Total minimum annual lease payments $ 2,101,250 We have minimum royalty obligations with certain of our 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. OTHER 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, 2023
Equity [Abstract]
EQUITY	EQUITY Issuance of Registered Shares of Common Stock On February 13, 2023, we entered into an equity purchase agreement (“2023 Leviston Sales Agreement”) with Leviston Resources LLC (“Leviston”) to offer and sell registered shares of common stock at an aggregate offering price of up to $10 million from time to time, at our option, on terms we deem favorable. As of March 31, 2023, the Company issued 2,875,677 registered shares of common stock to Leviston pursuant to the Company’s Form S-3 filed with the U.S. Securities and Exchange Commission, for an aggregate sales price of $800,000 at an average price per share of $0.28, and additional 552,486 common shares at a fair value of $200,000 in commitment fees. As of March 31, 2023, the 2023 Leviston Sales Agreement has $4,200,000 of remaining capacity. On December 16, 2022, the Company entered into a securities purchase agreement for an unsecured convertible promissory note ("Convertible Note") with Ionic Ventures, LLC. The Convertible Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. (See Note 8, Debt Obligations ) On June 21, 2022, we entered into an agreement 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. Any shares offered and sold to Tysadco will be registered for resale pursuant to a registration statement on Form S-1 filed with U.S. Securities and Exchange Commission pursuant to the Securities Act of 1933 (the “Securities Act”). The Company will pay commissions equal to 5% of the offering proceeds to the placement agent in connection with any such sale. In consideration to enter the Purchase Agreement, the Company delivered 428,571 additional shares of common stock with a fair value of $300,000 to Tysadco. For the year ended December 31, 2022, the Company issued 3,433,634 shares of common stock to Tysadco, for an aggregate sales price of $1,100,000 at an average price per share of $0.32. During the first quarter of 2023, the Company issued 3,214,599 shares of common stock to Tysadco, for an aggregate sales price of $1,350,000 at an average price per share of $0.42. Sales of common stock, if any, under the Purchase Agreement are made at a 10% discount to the volume weighted average sales price of the common stock on the date that Tysadco receives a capital call from the Company. Issuance (Cancellation) of Unregistered Shares of Common Stock On February 14, 2023, the Company issued 410,959 shares of unregistered restricted common stock with a fair value of $150,000 to Leviston as payment for due diligence fees under the 2023 Leviston Sales Agreement. There were no issuance of unregistered shares of our common stock in connection with acquisitions, investment 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 approximately 90% controlling interest. The remaining 10% ownership was 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, respectively, in additional investments to LINICO. For the three months ended March 31, 2023, the Company and AQMS did not make additional investments in LINICO. As of March 31, 2023 and December 31, 2022, we own 88.22% and 88.21%, respectively, of LINICO and AQMS owns 11.78% and 11.79%, respectively. Losses attributable to the non-controlling interest for the three months ended March 31, 2023 and 2022 were $12,805 and $168,468, respectively. LINICO is required pay dividends to the Company and AQMS after the date it receives cash payment in full for the issuance of any shares of Series A Preferred Stock or Series A-2 Preferred Stock, and from and after the date of issuance of any shares of Series A-1 Preferred Stock or Series A-3 Preferred Stock, at the rate per annum of eight percent 8% of the Original Issue Price of such shares, plus the amount of previously accrued and unpaid dividends. As of March 31, 2023 and December 31, 2022, accrued dividends of $311,220 and $169,248, respectively, were due to AQMS and are included in accrued liabilities on the condensed consolidated financial statements. In March 2022, the $500,000 capital contribution from AQMS was invested in LINICO through the exercise of Series A preferred stock warrants which decreased the Company’s ownership in LINICO by 2.01% from 90.34% to 88.33%. The ownership percentage change did not result in a change in control and the Company retained and maintained control of LINICO. The decrease in ownership percentage resulted in a reduction to the Company's additional paid in capital of $176,695 as of March 31, 2022 reflected in our condensed consolidated statement of changes in stockholders' equity. Treasury Stock At March 31, 2023 and December 31, 2022, our treasury stock includes 2,605,323 shares of our common stock with carrying value of $3,360,867. During 2022, we sold 394,677 shares of treasury stock with a carrying value of $509,113 for gross proceeds of $240,077. The difference of $269,056 was recognized as a deduction to additional paid in capital. The shares were acquired with our acquisition of LINICO on December 30, 2021 and are carried at cost and presented as a deduction to equity. No sales of treasury stock were made for the three months ended March 31, 2023. We expect to sell the remaining shares in 2023. Warrants Outstanding warrants at March 31, 2023 and December 31, 2022 are as follows: Number of Warrants Exercise Price Expiration Date GHF, Inc. 200,000 $ 1.0000 August 22, 2024 GHF, Inc. 500,000 $ 0.4555 December 15, 2024 GHF, Inc. 500,000 $ 2.5217 December 15, 2024 Total Outstanding warrants 1,200,000

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2023
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, 2023: Fair Value Measurements at March 31, 2023 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ (24,000) $ — $ — $ (24,000) LINICO related derivative (5,468,162) — (5,468,162) — Haywood derivative (1,190,000) — (1,190,000) — GenMat derivative (5,234,043) — (5,234,043) — Total liabilities measured at fair value $ (11,916,205) $ — $ (11,892,205) $ (24,000) The following table presents our assets and liabilities at December 31, 2022, measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2022 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ (420,000) $ — $ — $ (420,000) LINICO related derivative (6,053,162) — (6,053,162) — Haywood derivative (1,480,000) — (1,480,000) — GenMat derivative (6,592,638) — (6,592,638) — Total liabilities measured at fair value $ (14,545,800) $ — $ (14,125,800) $ (420,000) During the three months ended March 31, 2022, the Company recognized a loss of $605,000 in the fair value measurement of the Tonogold note receivable and a $6,650,000 exchange of the note receivable associated with the Tonogold agreement. As of March 31, 2022, the ending balance of investments measured at fair value was $0 using significant unobservable inputs (Level 3). During the three months ended March 31, 2023, the Company recognized a gain of $240,000 for the change in fair value of the derivative and $156,000 of the derivative liability was converted. As of March 31, 2023, the ending balance of the derivative liability measured at fair value was $24,000 using significant unobservable inputs (Level 3). 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. Ionic Ventures, LLC Conversion Option On December 16, 2022, we recorded a derivative liability on the consolidated balance sheets in connection with the Ionic 2022 Convertible Note. On that date, the $420,000 fair value of the derivative liability was determined based on bifurcation of the derivative liability from the convertible note. On April 6, 2023, Ionic Ventures, LLC returned to the Company 327,549 excess shares from equity conversions in the first quarter 2023. The conversion terms require a measurement period of five days within which the number of shares initially converted are adjusted for changes in trading volume during the period. Under this provision, on April 6, 2023, Ionic returned 327,529 excess shares of its common stock held in treasury shares in anticipation of future debt to equity conversions. During the three months ended March 31, 2023 and 2022, the Company recorded a gain of $240,000 and $0, respectively, for the change in fair value of the derivative. At March 31, 2023 and December 31, 2022, the fair value of the derivative liability was $24,000 and $420,000, respectively. At December 31, 2022, the derivative was valued using a Monte Carlo valuation model with a conversion price equal to 90% of the average price capped at $0.50, discount rate of 35%, risk free rate of 4.40%, and volatility of 60.0%. At March 31, 2023, the derivative was valued using a Monte Carlo valuation model with a conversion price equal to 90% of the average price capped at $0.50, discount rate of 35%, risk free rate of 4.56%, and volatility of 85.0%. The derivative liability is classified within Level 3 of the valuation hierarchy. LINICO Derivative Instrument 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 shares of the Company's common stock ("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 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 the former chief executive officer equal to such shortfall. The fair value of the shares was based on the closing price per share of our common stock of $0.34 and $0.28 at March 31, 2023 and December 31, 2022, respectively. In 2022, the Company paid the former chief executive officer $225,000 representing a decrease in contractual stock consideration. For the first three months of 2023, the Company paid the former chief executive officer $375,000 also representing a decrease in contractual stock consideration. We recorded an unrealized gain on the change in fair value of the derivative liability of $210,000 and $1,330,000 in the condensed consolidated statements of operations for the three months ended March 31, 2023 and March 31, 2022, respectively. The derivative liability is classified within Level 2 of the valuation hierarchy. Haywood Derivative Instrument On April 7, 2022, we recorded a derivative asset on the consolidated balance sheets in connection with the Haywood acquisition and lease from Decommissioning Services (see Note 7, Leases ). On that date, the $245,000 fair value of the derivative asset was determined based on the excess of the fair value of 1,500,000 shares of our common stock issued to and held by Decommissioning Services and a deposit of $50,000 over the $2,100,000 contractual stock consideration required under the agreement. During the three month period ended March 31, 2023 and the year ended December 31, 2022, the Company paid Decommissioning Services $200,000 and $150,000, respectively, which resulted in a decrease in contractual stock consideration. At March 31, 2023 and December 31, 2022, the fair value of the shares was based on the closing price per share of our common stock of $0.34 and $0.28, respectively. We recorded an unrealized gain on the change in fair value of the derivative liability of $90,000 and $0, respectively in the condensed consolidated statements of operations. The derivative liability is classified within Level 2 of the valuation hierarchy. GenMat Derivative Instrument On June 24, 2021, we recorded a derivative asset on the consolidated balance sheets in connection with the GenMat Membership Interest Purchase Agreement (see Note 2, Investments ). 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 March 31, 2023 and December 31, 2022, the fair value of the shares was based on the closing price per share of our common stock of $0.34 and $0.28. During the three month period ended March 31, 2023, the Company paid GenMat $1,200,000 against the existing derivative liability, representing a payment toward the Company’s investment obligation. In 2022, the Company paid GenMat $2,450,000 against the existing derivative liability, representing a payment toward the Company’s investment obligation. We recorded an unrealized gain on the change in fair value of the derivative liability of $158,595 and $1,140,000 in the condensed consolidated statements of operations for the three months ended March 31, 2023 and 2022, respectively. The derivative liability is classified within Level 2 of the valuation hierarchy. Tonogold Common Shares The fair value of our investment in common shares of Tonogold was based on its closing price per share. At March 31, 2023 and December 31, 2022, the Company owns 606,061 shares of Tonogold. In 2022, the Company wrote off the remaining investment balance of $30,303 due to lack of marketability. We recorded a gain of $0 and $415,205 on this investment in the condensed consolidated statements of operations for the three months ended March 31, 2023 and 2022, respectively. Tonogold Note Receivable On March 31, 2022, the Company amended 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 a secured note in the principal amount owed of $6,650,000 to the Company. The Company recorded a loss of $605,000 for the change in fair value in other expense in the condensed consolidated statements of operations for the three months ended March 31, 2022. LPB Derivative Instrument On July 23, 2021, we recorded a derivative asset on the 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. 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 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 as a reduction to additional paid in capital. Other Financial Instruments At March 31, 2023, the carrying amount of cash and cash equivalents, notes receivable and debt carried at amortized costs, approximates fair value because of the short-term maturity of these financial instruments.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION 2020 EQUITY INCENTIVE PLAN During the three months ended March 31, 2023 and 2022, the Company recognized $47,700 in both periods for the vesting of stock awards issued in 2020. The remaining compensation of $143,100 will be recognized through the end of December 31, 2023. The Company grants performance-based share awards as provided by its equity incentive plan. The vesting of 50% of the employee performance share awards is contingent on the achievement of performance goals over the next two years and vesting of the remaining 50% is contingent on the achievement of our common stock market price goals over the next four 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. The fair value of the performance share awards was initially calculated based on the Company share price using a path-dependent model with the following inputs: For the three months ended For the three months ended March 31, 2023 March 31, 2022 Total shares granted 30,000 40,000 Performance condition valuation inputs: Performance condition shares 15,000 20,000 Stock price at grant date $ 0.28 $ 1.68 Market condition valuation inputs: Market condition shares 15,000 20,000 Stock price $ 0.28 $ 1.68 Volatility 97% 95% Risk-free rate 4.13% 2.51% Number of iterations 150,000 100,000 Fair value per share $ 0.02 $ 0.91 Term (in years) 2.5 2.2 During the three months ended March 31, 2023 and 2022, we granted 30,000 and 40,000 performance shares, respectively. During the three months ended March 31, 2022, 30,000 shares, which were issued in 2021 under the 2020 Plan, were forfeited. No shares were forfeited for the three months ended March 31, 2023. Stock-based compensation for all employee performance share grants totaling $78,468 and $60,899, respectively, was recorded in the condensed consolidated statements of operations for the three months ended March 31, 2023 and 2022, respectively. No shares have vested at March 31, 2023. At March 31, 2023, unamortized stock-based compensation for the 2020 equity plan was $204,272 and will be amortized over the remaining vesting terms. Remaining vesting terms for the employee performance share grants are as follows: Remainder of 2023 $ 192,632 2024 11,890 Total remaining $ 204,522

OTHER INCOME AND EXPENSES

OTHER INCOME AND EXPENSES	3 Months Ended
	Mar. 31, 2023
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, 2023 and March 31, 2022: Three Months Ended Three Months Ended March 31, 2023 March 31, 2022 Change in fair value Tonogold note receivable $ — $ (605,000) Tonogold amendment fee and charges — 14,652 LPB settlement and related expenses — (250,000) Equity loss in affiliates (465,165) (266,903) All other 2,054 (23,556) Total other income (expense) $ (463,111) $ (1,130,807)

NET INCOME (LOSS) PER COMMON SH

NET INCOME (LOSS) PER COMMON SHARE	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER COMMON SHARE	NET INCOME (LOSS) PER COMMON SHARE Net income (loss) 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. For the three months ended March 31, 2023 and 2022, we had no common stock equivalent shares that were potentially dilutive, including warrants to purchase common stocks, stock options, stock awards and a conversion option on a convertible debenture. For the three months ended March 31, 2023 and 2022, the weighted average number of shares outstanding, for the purpose of calculating earnings per share, were reduced by treasury shares of 2,298,416 and 2,650,238, respectively, which is the number of treasury shares through our ownership in LINICO. The remaining 306,907 and 349,465, respectively, weighted average treasury shares are deemed to be owned by AQMS.

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We have the following segments and reporting units: production and sale of metals and mining, renewable energy and strategic and other corporate 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 all-other segment. Our renewable energy segment includes our new fuels and metal recycling technologies and the resulting renewable energy services. Our mining segment includes our gold and silver mining assets and real estate. Our strategic and other investments segment includes all other activities, including real estate, equity method investments like GenMat and SSOF, and general corporate costs. Strategic and other investments revenue is from real estate activities. Three Months Ended March 31, 2023 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 22,950 $ 7,800 $ 30,750 Depreciation and amortization $ 254,650 $ 61,694 $ 314,697 $ 631,041 Loss from operations $ (1,957,283) $ (554,926) $ (2,565,240) $ (5,077,449) Change in fair value of derivative instruments $ — $ — $ 698,595 $ 698,595 Total other income (expense), net $ (194,573) $ 21,838 $ (431,558) $ (604,293) Net loss $ (2,151,856) $ (533,087) $ (2,996,799) $ (5,681,742) Total Assets: $ 15,481,219 $ 7,866,799 $ 81,643,287 $ 104,991,305 Capital Expenditures $ 788,059 $ — $ — $ 788,059 Three Months Ended March 31, 2022 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 46,825 $ 7,800 $ 54,625 Depreciation and amortization $ 400,083 $ 92,637 $ 351,809 $ 844,529 Loss from operations $ (2,066,433) $ (181,200) $ (2,140,455) $ (4,388,088) Change in fair value of derivative instruments $ — $ — $ 3,065,000 $ 3,065,000 Impairment of intangibles $ — $ — $ (1,966,969) $ (1,966,969) Impairment of investment, net recovery $ (54,587) $ (2,455,333) $ — $ (2,509,920) Total other income (expense), net $ (375,267) $ (2,442,825) $ 659,157 $ (2,158,935) Net loss $ (2,441,700) $ (2,624,025) $ (1,481,298) $ (6,547,023) Total Assets: $ 43,096,560 $ 9,632,060 $ 62,390,773 $ 115,119,393 Capital Expenditures $ 782,500 $ — $ — $ 782,500

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The following related party transactions occurred during the three months ended March 31, 2023 and 2022. 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 at a rate equal to 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. The Company’s chief technology officer and the president of the Company's Comstock Fuels subsidiary are indirect beneficiaries of all payments made to FPC under the Asset Purchase Agreement. The Company additionally agreed to appoint the Company's president 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.We recognized an impairment loss of $338,034 on the FPC Assets in other income (expense) in the condensed consolidated statement of operations during the three months ended March 31, 2022 in the renewable energy segment. LEASE AND PURCHASE AGREEMENT FOR BATTERY RECYCLING FACILITY On March 1, 2023, LINICO sold $782,500 in equipment purchased from AQMS in 2022 and classified as assets held for sale at December 31, 2022 (See Note 7, Leases ). TRANSACTIONS INVOLVING SIERRA SPRINGS OPPORTUNITY FUND The Company has provided SSOF with a total of $5,540,000 in Advances ("SSOF Advances"). SSOF was required to use the corresponding proceeds to pay deposits and other payments on land and other facilities and general corporate purposes 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 3, Notes Receivable and Advances, Net ). SSOF has assigned all assignable rights, title and interest in SSOF’s property purchases until such time as the SSOF Advances are repaid. 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 $525,000 investment and 9,164,333 voting shares of our CEO and two of our directors represent 15.92% of total as converted SSOF common shares. The Company's chief executive officer has not received compensation from either SSOF or SSE.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On April 6, 2023, Ionic Ventures, LLC returned to the Company 327,549 excess shares from equity conversions during the first quarter of 2023, resulting in total outstanding shares of 102,707,603. See also Note 8, Debt Obligations . On April 6, 2023, the Company, LINICO and ABTC amended and restated the Facility purchase agreement. Pursuant to the Amended and Restated Agreement, the Company agreed to take certain action previously contemplated by LINICO, including purchasing the Facility. See also Note 7, Leases . On April 26, 2023, the Company closed on the purchase of the Facility from Aqua Metals, paying the remaining $12 million due on the Facility and taking full ownership. After the Company’s payment to AQMS of $12.0 million for the Facility purchase and $1.5 million in escrow for environmental liabilities, the Company expects to net over $14.0 million in cash from this transaction. The total estimated gain on sale of the Facility and the related assets is estimated at approximately $4.9 million, of which, approximately $0.2 million was recognized during the first quarter of 2023, as the gain on the portion of the sale of associated with the equipment. The Company also recorded a deferred liability balance of $5.0 million, included in Liabilities Held for Sale, for proceeds received through March 31, 2023, but not yet realized as the sale is not yet finalized.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
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 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 Inc. and its wholly-owned subsidiaries, Comstock Fuels Corporation ("Comstock Fuels"), Comstock Metals Corporation ("Comstock Metals") and its 88.22% owned subsidiary LINICO Corporation ("LINICO"), Comstock Innovation Corporation (“Comstock Innovations”), Comstock IP Holdings LLC ("Comstock IP Holdings"), Comstock Engineering Corporation ("Comstock Engineering"), Comstock Mining LLC, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, Comstock Real Estate Inc., Comstock Industrial LLC, MANA Corporation ("MANA"), Downtown Silver Springs LLC ("DTSS") and MCU Philippines, since its acquisition in June 2022. Intercompany transactions 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 year ended December 31, 2022. Operating results for the three months ended March 31, 2023 may not be indicative of full year 2023 results. In management's opinion, the accompanying condensed consolidated financial statements contain all adjustments necessary for a fair statement of our financial position as of March 31, 2023, and our results of operations, changes in equity and cash flows for the three months ended March 31, 2023 and 2022.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain prior period amounts have been reclassified to conform to the 2023 financial statement presentation. Reclassifications had no effect on net income (loss) or cash flows as previously reported.
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS In June 2022, the FASB issued ASU 2022-03 ( Topic 820) Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The new guidance clarifies a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value, and an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The amendments require certain disclosures for equity securities subject to contractual sale restrictions, including the fair value of equity securities subject to contractual sale restrictions reflected in the balance sheet, the nature and remaining duration of the restriction, and the circumstances that could cause a lapse in the restriction. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact of this guidance on our 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.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Non-current Investments	At March 31, 2023 and December 31, 2022 our non-current investments include: March 31, 2023 December 31, 2022 Equity Method Investments: Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 12,868,811 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 597,641 25.00% 619,184 25.00% Total equity method investments 13,466,452 13,931,617 Alternative Measurement Method Investments: Green Li-ion Pte. Ltd. 4,517,710 4,517,710 Sierra Springs Opportunity Fund, Inc., at cost 335,000 335,000 Total Investments $ 18,319,162 $ 18,784,327 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method is as follows: March 31, 2023* December 31, 2022* Current assets $ 669,124 $ 1,023,023 Non-current assets 9,979,955 12,034,506 Current liabilities 3,625 89,584 Non-current liabilities — — March 31, 2023* March 31, 2022* Revenues 17,450 73,697 Gross Profit 17,450 73,697 Net income (loss) and net income (loss) attributable to the entity $ (1,269,167) $ (2,956,597) * The information is presented as of December 31, 2022 and September 30, 2022, and for the three months ended December 31, 2022 and 2021, respectively. All equity method investments are accounted for on a one-quarter lag.

NOTES RECEIVABLE AND ADVANCES_2

NOTES RECEIVABLE AND ADVANCES, NET (Tables)	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Schedule of Notes Receivable and Advances, Net	Notes receivable and advances, net at March 31, 2023 and December 31, 2022 include: March 31, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ 5,540,000 $ 4,990,000 Other notes receivable 16,267 22,275 Total notes receivable and advances, current portion $ 5,556,267 $ 5,012,275 Non-current portion Daney Ranch note receivable $ 992,210 $ 993,000 Unamortized discount for implied interest (21,439) (33,682) Daney Ranch note receivable, net of discount 970,771 959,318 Total notes receivable and advances, non-current portion, net $ 970,771 $ 959,318

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Tables)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Properties, plant and equipment at March 31, 2023 and December 31, 2022 include the following: March 31, 2023 December 31, 2022 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 1,037,049 1,037,049 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 5,270,355 5,212,891 Accumulated depreciation (26,869,026) (26,748,929) Total property, plant and equipment, net $ 13,411,461 $ 13,474,094
Schedule of Mineral Rights and Properties	Our properties at March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 Comstock Mineral Estate $ 12,164,013 $ 12,164,013 Other mineral properties 317,405 317,405 Water rights 820,595 90,000 Total mineral rights and properties $ 13,302,013 $ 12,571,418

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets at March 31, 2023 and December 31, 2022 include the following: Description Estimated Economic Life March 31, 2023 December 31, 2022 Developed technologies 10 years $ 19,382,402 $ 19,382,402 License agreements 10 years 510,752 510,752 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 (2,879,542) (2,379,091) Intangible assets, net $ 17,163,230 $ 17,663,681 Accumulated amortization as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 Developed technologies $ 2,657,757 $ 2,172,594 License agreements 92,780 78,415 Customer agreements 122,885 122,884 Distribution agreements 5,245 4,497 Trademarks 875 701 Accumulated amortization $ 2,879,542 $ 2,379,091
Schedule of Future Minimum Amortization Expense	Future minimum amortization expense is as follows at March 31, 2023: Remainder of 2023 $ 1,497,202 2024 1,993,499 2025 1,993,499 2026 1,993,499 2027 1,993,499 Thereafter 7,692,032 $ 17,163,230
Schedule of Changes in Intangible Assets and Goodwill	Changes in the intangible assets and goodwill balances for the three months ended March 31, 2023 and 2022, are presented below: As of December 31, 2022 Additions Impairment Amortization As of March 31, 2023 Intangible assets $ 20,042,772 $ — $ — $ — $ 20,042,772 Accumulated amortization (2,379,091) — — (500,451) (2,879,542) Total intangible assets and goodwill $ 17,663,681 $ — $ — $ (500,451) $ 17,163,230 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

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses and other liabilities at March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 Accrued interest expense $ 127,717 $ 43,398 Accrued payroll costs 559,058 627,210 Accrued executive bonuses 1,160,156 928,125 Accrued vendor liabilities 300,345 115,653 Other accrued expenses 5,431 5,211 Total accrued expenses $ 2,152,707 $ 1,719,597

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 December 31, 2022 Finance lease right-of-use asset Assets held for sale $ 15,709,039 $ 15,709,039 Finance lease right-of-use asset Finance lease - right to use asset, net 2,900,965 2,911,458 Operating lease right-of-use asset Other current assets 40,774 42,061 Total right of use assets $ 18,650,778 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 5,431 $ 5,211 Operating lease liability - long-term Other liabilities 38,735 40,193 Finance lease liability Liabilities - held for sale 11,899,360 12,021,566 Finance lease liability, current portion Finance lease - Right of use lease liability 389,294 409,143 Finance lease liability Finance lease - Right of use lease liability, long term portion 417,750 406,968 Total lease liabilities $ 12,750,570 $ 12,883,081
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 March 31, 2023 March 31, 2022 Finance lease cost: Amortization of right-of-use assets $ 10,493 $ 125,275 Interest on lease liabilities 195,712 195,611 Operating lease cost 2,525 2,525 Total lease cost $ 208,730 $ 323,411 Other information Operating cash flows from operating leases $ 2,475 $ 9,350 Financing cash flows from finance leases $ — $ 8,389 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: March 31, 2023 March 31, 2022 Weighted-average remaining lease term - finance leases 1.08 0.50 Weighted-average remaining lease term - operating leases 5.51 6.50 Weighted-average discount rate - finance leases 6.0 % 6.0 % Weighted-average discount rate - operating leases 11.0 % 11.0 %
Schedule of Assets and Liabilities Held for Sale	Assets held for sale at March 31, 2023 and December 31, 2022 include: March 31, 2023 December 31, 2022 Right of use lease asset, net of amortization $ 15,709,039 $ 15,709,039 Lease intangible, net of amortization 3,501,939 3,501,939 Deposits 1,250,000 1,250,000 Property, plant and equipment — 710,563 Construction in progress — 513,324 Total assets held for sale $ 20,460,978 $ 21,684,865 Liabilities held for sale at March 31, 2023 and December 31, 2022 include: March 31, 2023 December 31, 2022 Deferred unrealized gain on sale $ 10,041,544 $ — Right of use lease liability 11,899,360 12,021,566 Total liabilities held for sale $ 21,940,904 $ 12,021,566
Schedule of Maturities of Lease Liabilities	Minimum lease payments to be paid by the Company by fiscal year for the Company's operating and finance leases are as follows: Operating Leases Finance Leases For the remainder of 2023 $ 7,425 $ 426,105 2024 10,250 417,750 2025 10,550 — 2026 10,850 — 2027 11,150 — Thereafter 9,550 — Total lease payments 59,775 843,855 Less: imputed interest at 11% (15,609) (36,811) Present value of lease liabilities $ 44,166 $ 807,044
Schedule of Lease Income	Minimum lease payments for operating leases to be received from others are as follows: For the remainder of 2023 $ 68,175 2024 94,725 2025 96,000 2026 96,000 2027 96,000 Thereafter 192,000 Total Minimum Lease Income $ 642,900

DEBT OBLIGATIONS (Tables)

DEBT OBLIGATIONS (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Obligations	Debt at March 31, 2023 and December 31, 2022 consisted of the following: March 31, 2023 December 31, 2022 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 4,290,000 $ 4,290,000 Alvin Fund LLC Promissory Note - 9% interest, due October 25, 2023 2,000,000 2,000,000 Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 2,054,236 3,150,000 Total debt 8,344,236 9,440,000 Less: debt discounts and issuance costs (1,270,297) (1,522,667) Total debt, net of discounts 7,073,939 7,917,333 Less: current maturities (3,431,419) (1,795,890) Long-term debt, net of discounts and issuance costs $ 3,642,520 $ 6,121,443

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023: Year Leases Remainder of 2023 $ 67,000 2024 109,000 2025 111,000 2026 151,000 2027 151,000 Thereafter 1,512,250 Total minimum annual lease payments $ 2,101,250

EQUITY (Tables)

EQUITY (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Schedule of Outstanding Warrants	Outstanding warrants at March 31, 2023 and December 31, 2022 are as follows: Number of Warrants Exercise Price Expiration Date GHF, Inc. 200,000 $ 1.0000 August 22, 2024 GHF, Inc. 500,000 $ 0.4555 December 15, 2024 GHF, Inc. 500,000 $ 2.5217 December 15, 2024 Total Outstanding warrants 1,200,000

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023: Fair Value Measurements at March 31, 2023 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ (24,000) $ — $ — $ (24,000) LINICO related derivative (5,468,162) — (5,468,162) — Haywood derivative (1,190,000) — (1,190,000) — GenMat derivative (5,234,043) — (5,234,043) — Total liabilities measured at fair value $ (11,916,205) $ — $ (11,892,205) $ (24,000) The following table presents our assets and liabilities at December 31, 2022, measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2022 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ (420,000) $ — $ — $ (420,000) LINICO related derivative (6,053,162) — (6,053,162) — Haywood derivative (1,480,000) — (1,480,000) — GenMat derivative (6,592,638) — (6,592,638) — Total liabilities measured at fair value $ (14,545,800) $ — $ (14,125,800) $ (420,000)

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Performance Shares	The fair value of the performance share awards was initially calculated based on the Company share price using a path-dependent model with the following inputs: For the three months ended For the three months ended March 31, 2023 March 31, 2022 Total shares granted 30,000 40,000 Performance condition valuation inputs: Performance condition shares 15,000 20,000 Stock price at grant date $ 0.28 $ 1.68 Market condition valuation inputs: Market condition shares 15,000 20,000 Stock price $ 0.28 $ 1.68 Volatility 97% 95% Risk-free rate 4.13% 2.51% Number of iterations 150,000 100,000 Fair value per share $ 0.02 $ 0.91 Term (in years) 2.5 2.2
Schedule of Remaining Vesting Terms for the Employee Performance Share Grants	Remaining vesting terms for the employee performance share grants are as follows: Remainder of 2023 $ 192,632 2024 11,890 Total remaining $ 204,522

OTHER INCOME AND EXPENSES (Tabl

OTHER INCOME AND EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 and March 31, 2022: Three Months Ended Three Months Ended March 31, 2023 March 31, 2022 Change in fair value Tonogold note receivable $ — $ (605,000) Tonogold amendment fee and charges — 14,652 LPB settlement and related expenses — (250,000) Equity loss in affiliates (465,165) (266,903) All other 2,054 (23,556) Total other income (expense) $ (463,111) $ (1,130,807)

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2023
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 all-other segment. Our renewable energy segment includes our new fuels and metal recycling technologies and the resulting renewable energy services. Our mining segment includes our gold and silver mining assets and real estate. Our strategic and other investments segment includes all other activities, including real estate, equity method investments like GenMat and SSOF, and general corporate costs. Strategic and other investments revenue is from real estate activities. Three Months Ended March 31, 2023 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 22,950 $ 7,800 $ 30,750 Depreciation and amortization $ 254,650 $ 61,694 $ 314,697 $ 631,041 Loss from operations $ (1,957,283) $ (554,926) $ (2,565,240) $ (5,077,449) Change in fair value of derivative instruments $ — $ — $ 698,595 $ 698,595 Total other income (expense), net $ (194,573) $ 21,838 $ (431,558) $ (604,293) Net loss $ (2,151,856) $ (533,087) $ (2,996,799) $ (5,681,742) Total Assets: $ 15,481,219 $ 7,866,799 $ 81,643,287 $ 104,991,305 Capital Expenditures $ 788,059 $ — $ — $ 788,059 Three Months Ended March 31, 2022 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 46,825 $ 7,800 $ 54,625 Depreciation and amortization $ 400,083 $ 92,637 $ 351,809 $ 844,529 Loss from operations $ (2,066,433) $ (181,200) $ (2,140,455) $ (4,388,088) Change in fair value of derivative instruments $ — $ — $ 3,065,000 $ 3,065,000 Impairment of intangibles $ — $ — $ (1,966,969) $ (1,966,969) Impairment of investment, net recovery $ (54,587) $ (2,455,333) $ — $ (2,509,920) Total other income (expense), net $ (375,267) $ (2,442,825) $ 659,157 $ (2,158,935) Net loss $ (2,441,700) $ (2,624,025) $ (1,481,298) $ (6,547,023) Total Assets: $ 43,096,560 $ 9,632,060 $ 62,390,773 $ 115,119,393 Capital Expenditures $ 782,500 $ — $ — $ 782,500

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) mi² mi oz	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 30, 2021
Property, Plant and Equipment [Line Items]
Proceeds from sale of property	$ 14,000,000
Measured and indicated resources of gold | oz	605,000
Measured And Indicated Resources Of Sliver | oz	5,880,000
Inferred resources of gold | oz	297,000
Inferred resources of sliver | oz	2,572,000
Accumulated deficit	$ (297,160,369)		$ (291,491,432)
Net income (loss)	(5,668,937)	$ (6,378,555)
Increase in cash, cash equivalents and restricted cash	5,583,484	$ (3,663,181)
Cash, cash equivalents and restricted cash	$ 8,105,256		$ 2,521,772
Patented Mining Claims, Unpatented Mining Claims, and Surface Parcels
Property, Plant and Equipment [Line Items]
Area of land | mi²	12
Continuous mineral strike length | mi	6.5
Quantum Generative Materials LLC
Property, Plant and Equipment [Line Items]
Ownership %	48.19%		48.19%
Ionic convertible debenture derivative
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	88.22%		88.21%	90%

INVESTMENTS - Schedule of Non-c

INVESTMENTS - Schedule of Non-current Investments (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Total Investments	$ 18,319,162	$ 18,784,327
Quantum Generative Materials LLC
Business Acquisition [Line Items]
Investment	$ 12,868,811	$ 13,312,433
Ownership %	48.19%	48.19%
Pelen Limited Liability Company
Business Acquisition [Line Items]
Investment	$ 597,641	$ 619,184
Ownership %	25%	25%
Green Li-ion Pte. Ltd.
Business Acquisition [Line Items]
Investment	$ 13,466,452	$ 13,931,617
Investments at cost	4,517,710	4,517,710
Sierra Springs Opportunity Fund, Inc., at cost
Business Acquisition [Line Items]
Investments at cost	$ 335,000	$ 335,000
Affiliated Companies | Minimum
Business Acquisition [Line Items]
Ownership %	20%
Affiliated Companies | Maximum
Business Acquisition [Line Items]
Ownership %	50%

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Current assets	$ 35,511,746		$ 30,767,613
Non-current assets	69,479,559		69,286,146
Current liabilities	40,944,085		31,628,676
Non-current liabilities	9,728,815		12,061,624
Revenue	30,750	$ 54,625
Net loss	(5,681,742)	(6,547,023)
Investments	18,319,162		18,784,327
Affiliated Companies
Business Acquisition [Line Items]
Current assets	669,124		1,023,023
Non-current assets	9,979,955		12,034,506
Current liabilities	3,625		89,584
Non-current liabilities	0		0
Revenue	17,450	73,697
Gross Profit	17,450	73,697
Net loss	(1,269,167)	$ (2,956,597)
Affiliated Companies | Non-Current Assets and Liabilities
Business Acquisition [Line Items]
Investments	$ 8,900,000		$ 10,900,000

INVESTMENTS - Quantum Generativ

INVESTMENTS - Quantum Generative Materials LLC (Details)		3 Months Ended
	Jun. 24, 2021 USD ($) shares	Mar. 31, 2023 USD ($) employee vote shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Jun. 18, 2022 USD ($)
Variable Interest Entity [Line Items]
Investments		$ 18,319,162		$ 18,784,327
Equity loss in affiliates		$ 465,165	$ 266,903
Director
Variable Interest Entity [Line Items]
Entity Number of Employees | employee		3
Number Of Votes Per Employee | vote		1
Chief Executive Officer
Variable Interest Entity [Line Items]
Number Of Votes Per Employee | vote		4
Founder
Variable Interest Entity [Line Items]
Number Of Votes Per Employee | vote		4
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures		$ 1,200,000		2,450,000
Fair value of equity issued in acquisition	$ 10,530,000
Equity loss in affiliates		(443,622)	(205,405)
Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures				7,450,000
M C U
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures			1,960,448		$ 0
Equity loss in affiliates		$ 0	(14,578)
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Equity method investment loss of ownership percentage		37.50%
Non-vested membership units | shares		165,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring
Variable Interest Entity [Line Items]
Derivative asset	530,000
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Cash committed as investment in affiliates, subsidiaries and joint ventures	5,000,000	$ 1,200,000	$ 0	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%
Investments				$ 2,450,000
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Affiliated Entity | Restricted Stock
Variable Interest Entity [Line Items]
Issuance of common stock (in shares) | shares	3,000,000
Quantum Generative Materials LLC | Member Units | Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures (in shares) | shares	465,000

INVESTMENTS - Pelen Limited Lia

INVESTMENTS - Pelen Limited Liability (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2020	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Equity loss in affiliates		$ 465,165	$ 266,903
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership %		25%		25%
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Membership interest	75%
Pelen Limited Liability Company | Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership %	25%
Pelen, LLC
Schedule of Equity Method Investments [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost	$ 602,500
Option payments included in deposits		$ 150,000		$ 150,000
Equity loss in affiliates		$ 21,543	$ 16,755

INVESTMENTS - Green Li-ion Pte,

INVESTMENTS - Green Li-ion Pte, Ltd (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Feb. 28, 2023	Apr. 11, 2022	Dec. 30, 2021
Business Acquisition [Line Items]
Equity loss in affiliates	$ (465,165)	$ (266,903)
Green Li-ion Pte. Ltd. | LP Biosciences LLC
Business Acquisition [Line Items]
Equity loss in affiliates		$ 59,290
Green Li-ion Pte. Ltd. | Ionic convertible debenture derivative
Business Acquisition [Line Items]
Ownership %			14.01%	16.45%	20.22%
Investment owned, at fair value					$ 4,577,000

INVESTMENTS - LP Biosciences, L

INVESTMENTS - LP Biosciences, LLC (Details) - USD ($)			3 Months Ended
	Feb. 28, 2022	Jul. 23, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Variable Interest Entity [Line Items]
Additional paid-in capital			$ 352,064,106		$ 348,390,556
LP Biosciences LLC
Variable Interest Entity [Line Items]
Impairment loss and derivative assets	$ 5,110,000
Impairment loss	4,173,000
Derivative asset	937,000
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 (in shares)	3,500,000	3,500,000
Loss on contract termination			$ 0	$ 250,000
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 (in shares)	3,500,000

INVESTMENTS - Mercury Clean Up

INVESTMENTS - Mercury Clean Up LLC and MCU Philippines (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 18, 2022
Schedule of Equity Method Investments [Line Items]
Equity loss in affiliates	$ 465,165		$ 266,903
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Ownership %				50%
MCU and MCU Philippines, Inc.
Schedule of Equity Method Investments [Line Items]
Cash distributed				$ 895,204
M C U
Schedule of Equity Method Investments [Line Items]
Investment in affiliates, subsidiaries and joint ventures			1,960,448	$ 0
Membership interest rate (percent)				100%
Equity loss in affiliates	0		(14,578)
M C U | Other income (expense)
Schedule of Equity Method Investments [Line Items]
Loss on conversion of debt		$ 590,000
M C U | Corporate Joint Venture
Schedule of Equity Method Investments [Line Items]
Membership interest rate (percent)				100%
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Investment in affiliates, subsidiaries and joint ventures			494,884	$ 0
Impairment of secured loans			1,628,913
Membership interest rate (percent)				100%
Equity loss in affiliates	$ 0		$ (4,385)
M C U Philippines Inc | Other income (expense)
Schedule of Equity Method Investments [Line Items]
Loss on conversion of debt		$ 305,204

INVESTMENTS - Sierra Springs Op

INVESTMENTS - Sierra Springs Opportunity Fund, Inc (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Equity securities, fully diluted, issued ownership percentage	11.64%
Sierra Springs Opportunity Fund, Inc., at cost
Schedule of Equity Method Investments [Line Items]
Advances to affiliate	$ 5,540,000
The Company | Sierra Springs Opportunity Fund, Inc., at cost
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
Maximum loss exposure, amount	335,000
Advances to affiliate	$ 5,540,000

NOTES RECEIVABLE AND ADVANCES_3

NOTES RECEIVABLE AND ADVANCES, NET - Summary (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other notes receivable	$ 16,267	$ 22,275
Total notes receivable and advances, current portion	5,556,267	5,012,275
Total notes receivable and advances, non-current portion, net	970,771	959,318
Sierra Springs advances receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Sierra Springs advances receivable	5,540,000	4,990,000
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Daney Ranch note receivable	992,210	993,000
Unamortized discount for implied interest	(21,439)	(33,682)
Total notes receivable and advances, non-current portion, net	$ 970,771	$ 959,318

NOTES RECEIVABLE AND ADVANCES_4

NOTES RECEIVABLE AND ADVANCES, NET - Daney Ranch Sale (Details) - USD ($)	1 Months Ended	3 Months Ended
	Aug. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income, note receivable		$ 17,139	$ 0
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, related parties, term	10 years
Daney Ranch note receivable		$ 992,210		$ 993,000
Note receivable bears interest for the first year	2%
Receivable with imputed interest remaining term	0.07
Principal payments using a prevailing rate	0.07
Receivable with imputed interest, discount	$ 51,909

NOTES RECEIVABLE AND ADVANCES_5

NOTES RECEIVABLE AND ADVANCES, NET - Transactions Involving Tonogold Resources, Inc. and Comstock Mining LLC (Details) - Tonogold Resources, Inc. - USD ($)	1 Months Ended
	Sep. 30, 2020	Mar. 26, 2022
Comstock Mining LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Membership interest rate (percent)		100%
Affiliated Entity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ownership transfer (percent)	100%
Membership interest, upfront fee		$ 750,000

NOTES RECEIVABLE AND ADVANCES_6

NOTES RECEIVABLE AND ADVANCES, NET - Tonogold Note Receivable (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 26, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Change in fair value Tonogold note receivable	$ 0	$ 605,000
Tonogold
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable current, before fair value adjustments		$ 6,650,000	$ 6,650,000

NOTES RECEIVABLE AND ADVANCES_7

NOTES RECEIVABLE AND ADVANCES, NET - Advances to Sierra Springs Opportunity Fund, Inc. (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from SSOF advance settlement	$ 0	$ 1,300,000
Sierra Springs Opportunity Fund, Inc., at cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments for advance to affiliate		$ 1,300,000
Proceeds from SSOF advance settlement	550,000
Advances to affiliate	$ 5,540,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Land	$ 6,328,338	$ 6,328,338
Real property leased to third parties	1,037,049	1,037,049
Property, plant and equipment for mineral processing	27,644,745	27,644,745
Other property and equipment	5,270,355	5,212,891
Accumulated depreciation	(26,869,026)	(26,748,929)
Total property, plant and equipment, net	$ 13,411,461	$ 13,474,094

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Narrative (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) a	Mar. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Depreciation | $	$ 120,097	$ 137,816
Senior Water Rights
Property, Plant and Equipment [Line Items]
Area of land | a	50
Junior Water Rights
Property, Plant and Equipment [Line Items]
Area of land | a	16
Use Rights
Property, Plant and Equipment [Line Items]
Finite-lived intangible assets acquired | $	$ 730,595

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Mineral Rights And Properties (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 13,302,013	$ 12,571,418
Comstock Mineral Estate
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	12,164,013	12,164,013
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	$ 820,595	$ 90,000

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Intangible Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 20,042,772	$ 20,042,772	$ 23,664,259	$ 23,514,259
Accumulated amortization	(2,879,542)	(2,379,091)	(907,267)	(338,958)
Intangible assets, net	17,163,230	17,663,681
Accumulated amortization	$ 2,879,542	2,379,091	$ 907,267	$ 338,958
Developed technologies
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 19,382,402	19,382,402
Accumulated amortization	(2,657,757)	(2,172,594)
Accumulated amortization	$ 2,657,757	2,172,594
License agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 510,752	510,752
Accumulated amortization	(92,780)	(78,415)
Accumulated amortization	$ 92,780	78,415
Customer agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	1 year
Intangible assets gross	$ 122,885	122,885
Accumulated amortization	(122,885)	(122,884)
Accumulated amortization	$ 122,885	122,884
Distribution agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	8 years
Intangible assets gross	$ 19,733	19,733
Accumulated amortization	(5,245)	(4,497)
Accumulated amortization	$ 5,245	4,497
Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 7,000	7,000
Accumulated amortization	(875)	(701)
Accumulated amortization	$ 875	$ 701

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)		3 Months Ended		12 Months Ended
	Apr. 16, 2021 intangible_asset	Mar. 31, 2023 USD ($) agreement intangible_asset	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles assets, net of write-offs		$ 500,451	$ 568,309
Number of intangible assets acquired | intangible_asset	3
Intangible assets gross		20,042,772	23,664,259	$ 20,042,772	$ 23,514,259
Prepaid expenses		0	500,000
Assets held for sale		3,501,939		3,501,939
Assets held for sale, amortization		119,548		119,548
License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		$ 510,752		510,752
License agreements | Virginia Polytechnic Institute
Acquired Finite-Lived Intangible Assets [Line Items]
License fee agreement royalty percentage		1%
Sponsored research agreement, amount		$ 438,410
License fee agreement minimum annual royalty		5,000
Prepaid expenses		5,800	$ 103,258
Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		$ 19,382,402		19,382,402
American Science and Technology Corporation | License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Number of intangible assets acquired | intangible_asset		3
Number of intellectual property licenses granted | agreement		3
Intangible assets gross		$ 500,000
License fee agreement royalty percentage		1%
American Science and Technology Corporation | Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross				$ 500,000

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Amortization (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2023	$ 1,497,202
2024	1,993,499
2025	1,993,499
2026	1,993,499
2027	1,993,499
Thereafter	7,692,032
Intangible assets, net	$ 17,163,230	$ 17,663,681

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Changes in Intangible Assets and Goodwill (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Finite-lived Intangible Assets [Roll Forward]
Intangible assets, beginning balance	$ 20,042,772	$ 23,514,259
Additions		500,000
Impairment		(350,000)
Intangible assets, ending balance	20,042,772	23,664,259
Accumulated amortization, beginning balance	(2,379,091)	(338,958)
Amortization	(500,451)	(568,309)
Accumulated amortization, ending balance	(2,879,542)	(907,267)
Goodwill, beginning balance		12,788,671
Goodwill, ending balance		12,788,671
Total intangible assets and goodwill, beginning balance	17,663,681	35,963,972
Additions	0	500,000
Impairment	0	(350,000)
Amortization	(500,451)	(568,309)
Total intangible assets and goodwill, ending balance	$ 17,163,230	$ 35,545,663

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES - Schedule of Accrued Liabilities (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued interest expense	$ 127,717	$ 43,398
Accrued payroll costs	559,058	627,210
Accrued executive bonuses	1,160,156	928,125
Accrued vendor liabilities	300,345	115,653
Other accrued expenses	5,431	5,211
Total accrued expenses	$ 2,152,707	$ 1,719,597

ACCRUED EXPENSES AND OTHER LI_4

ACCRUED EXPENSES AND OTHER LIABILITIES - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jul. 01, 2022
Payables and Accruals [Abstract]
Percentage of cash incentive bonus			100%
Cash Incentive Bonus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee expense	$ 232,031	$ 0

LEASES - Lease Balances Recorde

LEASES - Lease Balances Recorded in Balance Sheet (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Finance lease right-of-use asset	$ 15,709,039	$ 15,709,039
Finance lease right-of-use asset	2,900,965	2,911,458
Operating lease right-of-use asset	40,774	42,061
Total right of use assets	18,650,778	18,662,558
Operating lease liability - current	5,431	5,211
Operating lease liability - long-term	38,735	40,193
Finance lease liability	11,899,360	12,021,566
Finance lease liability, current portion	389,294	409,143
Finance lease liability	417,750	406,968
Total lease liabilities	$ 12,750,570	$ 12,883,081
Operating lease, right-of-use asset, statement of financial position [extensible list]	Prepaid expenses and other current assets	Prepaid expenses and other current 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, 2023	Mar. 31, 2022
Finance lease cost:
Amortization of right-of-use assets	$ 10,493	$ 125,275
Interest on lease liabilities	195,712	195,611
Operating lease cost	2,525	2,525
Total lease cost	208,730	323,411
Leases, Cash Flow Information [Abstract]
Operating cash flows from operating leases	2,475	9,350
Financing cash flows from finance leases	$ 0	$ 8,389
Weighted-average remaining lease term - finance leases	1 year 29 days	6 months
Weighted-average remaining lease term - operating leases	5 years 6 months 3 days	6 years 6 months
Weighted-average discount rate - finance leases	6%	6%
Weighted-average discount rate - operating leases	11%	11%

LEASES - Narrative (Details)

LEASES - Narrative (Details)							3 Months Ended		4 Months Ended
	May 12, 2023 USD ($)	Apr. 26, 2023 USD ($)	Apr. 06, 2023 USD ($) shares	Mar. 01, 2023 USD ($)	Apr. 07, 2022 USD ($) a shares	Apr. 16, 2021 USD ($) intangible_asset	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Apr. 26, 2023 USD ($)	Dec. 31, 2022 USD ($)
Lessor, Lease, Description [Line Items]
Proceeds from sale of property							$ 14,000,000
Assets held-for-sale, not part of disposal group							20,460,978			$ 21,684,865
Liabilities, held for sale							11,899,360			$ 12,021,566
Proceeds from the issuance of common stock							2,150,000	$ 0
Number of intangible assets acquired | intangible_asset						3
Capital expenditures							788,059	782,500
Operating lease income							30,750	$ 54,625
Ionic convertible debenture derivative
Lessor, Lease, Description [Line Items]
Receivable on sale of equity securities				$ 15,250,000
Deposits				3,250,000
Proceeds from sale of property				12,000,000
AST Asset Purchase Agreement
Lessor, Lease, Description [Line Items]
Purchase price						$ 3,920,000
Payment toward purchase price							79,935
AST Asset Purchase Agreement | Monthly Installments from May 1, 2022 to April 30, 2023
Lessor, Lease, Description [Line Items]
Asset acquisition, installment payment amount						35,000
AST Asset Purchase Agreement | Installment paid on April 30, 2023
Lessor, Lease, Description [Line Items]
Asset acquisition, installment payment amount						1,750,000
AST Asset Purchase Agreement | Installment paid on April 30, 2024
Lessor, Lease, Description [Line Items]
Asset acquisition, installment payment amount						$ 1,750,000
Haywood derivative
Lessor, Lease, Description [Line Items]
Payment toward purchase price					$ 2,100,000
Capital expenditures					$ 50,000
Asset acquisition, consideration transferred, equity interest issued and issuable, shares (in shares) | shares					1,500,000
Asset acquisition, consideration transferred, equity interest issued and issuable, value					$ 2,295,000
Area of land | a					190
Refundable deposits					$ 2,100,000
Total rental fees					$ 200,000
Haywood derivative | Haywood derivative
Lessor, Lease, Description [Line Items]
License fee agreement royalty percentage					2%
American Battery Technology Company
Lessor, Lease, Description [Line Items]
Proceeds from sale of property				6,000,000
Gain on sale of equipment				$ 178,193
Liabilities held for sale							5,041,544
Non-refundable consideration							5,000,000
American Battery Technology Company | Subsequent Event
Lessor, Lease, Description [Line Items]
Payments to acquire facility			$ 12,000,000
Common stock, number of shares purchased (in shares) | shares			10,000,000
Proceeds from the issuance of common stock			$ 6,600,000
Cash proceeds	$ 3,000,000		$ 7,000,000
Aqua Metals Inc
Lessor, Lease, Description [Line Items]
Liabilities held for sale							5,000,000
Gain on sale of properties, plant, and equipment							$ 200,000
Aqua Metals Inc | Subsequent Event
Lessor, Lease, Description [Line Items]
Capital expenditures		$ 12,000,000
Cash from transaction		$ 14,000,000
Gain on sale of properties, plant, and equipment									$ 4,900,000

LEASES - Schedule of Assets and

LEASES - Schedule of Assets and Liabilities Held for Sale (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Right of use lease asset, net of amortization	$ 15,709,039	$ 15,709,039
Lease intangible, net of amortization	3,501,939	3,501,939
Deposits	1,250,000	1,250,000
Property, plant and equipment	0	710,563
Construction in progress	0	513,324
Total assets held for sale	20,460,978	21,684,865
Deferred unrealized gain on sale	10,041,544	0
Right of use lease liability	11,899,360	12,021,566
Total liabilities held for sale	$ 21,940,904	$ 12,021,566

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Operating Leases
For the remainder of 2023	$ 7,425
2024	10,250
2025	10,550
2026	10,850
2027	11,150
Thereafter	9,550
Total lease payments	59,775
Less: imputed interest at 11%	(15,609)
Present value of lease liabilities	$ 44,166
Imputed interest	11%
Finance Leases
For the remainder of 2023	$ 426,105
2024	417,750
2025	0
2026	0
2027	0
Thereafter	0
Total lease payments	843,855
Less: imputed interest at 11%	(36,811)
Present value of lease liabilities	$ 807,044
Imputed interest	11%

LEASES - Schedule of Maturity o

LEASES - Schedule of Maturity of Minimum Lease Income (Details)	Mar. 31, 2023 USD ($)
Leases [Abstract]
For the remainder of 2023	$ 68,175
2024	94,725
2025	96,000
2026	96,000
2027	96,000
Thereafter	192,000
Total Minimum Lease Income	$ 642,900

DEBT OBLIGATIONS - Schedule of

DEBT OBLIGATIONS - Schedule of Long-Term Debt Obligations (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total debt	$ 8,344,236	$ 9,440,000
Less: debt discounts and issuance costs	(1,270,297)	(1,522,667)
Total debt, net of discounts	7,073,939	7,917,333
Less: current maturities	(3,431,419)	(1,795,890)
Long-term debt, net of discounts and issuance costs	3,642,520	6,121,443
Secured Debt | GHF Secured Promissory Note
Debt Instrument [Line Items]
Total debt	4,290,000	4,290,000
Secured Debt | Alvin Fund LLC Promissory Note
Debt Instrument [Line Items]
Total debt	2,000,000	2,000,000
Secured Debt | Ionic Ventures Unsecured Convertible Promissory Note
Debt Instrument [Line Items]
Total debt	$ 2,054,236	$ 3,150,000

DEBT OBLIGATIONS - Narrative (D

DEBT OBLIGATIONS - Narrative (Details) - USD ($)				3 Months Ended
	Apr. 06, 2023	Oct. 25, 2022	Aug. 22, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 16, 2022	Dec. 15, 2021
Debt Instrument [Line Items]
Total debt				$ 8,344,236		$ 9,440,000
Loss on conversion of debt				270,456	$ 0
Subsequent Event
Debt Instrument [Line Items]
Shares returned	327,549
GHF Secured Promissory Note
Debt Instrument [Line Items]
Warrants, right to purchase number(in shares)			200,000
Warrant exercisable, common shares (in dollars per share)			$ 1
Term of warrant outstanding			2 years
Warrants outstanding			$ 18,975
Interest expense				156,705	86,301
Amortization of OID				93,237	42,812
GHF Secured Promissory Note | Unsecured Debt
Debt Instrument [Line Items]
Principal amount								$ 5,000,000
Total debt								4,550,000
Debt discounts								$ 450,000
Interest rate								6%
GHF Secured Promissory Note | Daney Ranch
Debt Instrument [Line Items]
Proceeds from issuance of debt			$ 710,000
Alvin Note Fund Note
Debt Instrument [Line Items]
Principal amount		$ 2,000,000
Interest rate		9%
Interest expense				106,028	0
Stock issued consideration of the lender providing financing		$ 250,000
Amortization of Debt Discount (Premium)				61,644	0
Ionic Ventures Unsecured Convertible Promissory Note
Debt Instrument [Line Items]
Interest expense				59,244	0
Amortization of Debt Discount (Premium)				97,489	$ 0
Ionic Ventures Unsecured Convertible Promissory Note | Unsecured Debt
Debt Instrument [Line Items]
Principal amount							$ 3,150,000
Total debt				2,054,236			2,975,000
Debt discounts							$ 175,000
Interest rate							8%
OID (percent)							5%
Ionic convertible debenture derivative				$ 24,000		$ 420,000
Number of shares issued in transaction (in shares)				4,539,413
Consideration received on transaction				$ 1,662,723
Average price per share (in dollars per share)				$ 0.37
Principal amount				$ 1,300,000
Accrued interest				19,310
Loss on conversion of debt				(270,456)
Ionic Ventures Unsecured Convertible Promissory Note | Unsecured Debt | Subsequent Event
Debt Instrument [Line Items]
Shares returned	327,529
Ionic Ventures Unsecured Convertible Promissory Note | Unsecured Debt | Reversed Upon Conversion
Debt Instrument [Line Items]
Ionic convertible debenture derivative				$ 156,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Future Minimum Lease Payments (Details)	Mar. 31, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Remainder of 2023	$ 7,425
2024	10,250
2025	10,550
2026	10,850
2027	11,150
Total lease payments	59,775
Third Party
Lessee, Lease, Description [Line Items]
Remainder of 2023	67,000
2024	109,000
2025	111,000
2026	151,000
2027	151,000
Thereafter	1,512,250
Total lease payments	$ 2,101,250

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details)	3 Months Ended
	Mar. 31, 2023
Royalty Agreement
Loss Contingencies [Line Items]
Percentage of royalty obligations, majority are less than	3%
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations	0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations	5%

EQUITY - Narrative (Details)

EQUITY - Narrative (Details)					1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 14, 2023 USD ($) shares	Jun. 21, 2022 USD ($) shares	Mar. 31, 2022 USD ($)	Feb. 28, 2022 shares	Mar. 31, 2022 USD ($)	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Feb. 13, 2023 USD ($)	Dec. 30, 2021
Class of Stock [Line Items]
Proceeds from the issuance of common stock						$ 2,150,000	$ 0
Stock issued for due diligence fees (in shares) | shares	410,959
Stock issued for due diligence fees	$ 150,000
Restricted shares transferred (in shares) | shares				3,500,000
Net loss attributable to noncontrolling interest						$ (12,805)	(168,468)
Convertible preferred stock dividend percent						8%
Accrued dividends						$ 311,220		$ 169,248
Fair value of consideration received			$ 176,695
Treasury stock (in shares) | shares						2,605,323		2,605,323
Treasury stock, carrying basis						$ 3,360,867		$ 3,360,867
Sale of treasury shares (in shares) | shares						1,485		394,677
Sales of treasury shares (1,485 common shares)							2,721	$ 240,077
Increase in additional paid in capital								269,056
Stock issued during period, carrying value, treasury stock reissued								$ 509,113
Aqua Metal
Class of Stock [Line Items]
Ownership percentage										10%
Ionic convertible debenture derivative
Class of Stock [Line Items]
Percentage of voting interests acquired						88.22%		88.21%		90%
Ownership percentage, decrease					2.01%
LINICO Corporation
Class of Stock [Line Items]
Capital contribution, cash					$ 500,000		1,140,000
LINICO Corporation | Aqua Metal
Class of Stock [Line Items]
Capital contribution, cash							$ 500,000
Aqua Metal
Class of Stock [Line Items]
Percentage of voting interests acquired						11.78%		11.79%
Maximum | Ionic convertible debenture derivative
Class of Stock [Line Items]
Percentage of voting interests acquired			90.34%		90.34%		90.34%
Minimum | Ionic convertible debenture derivative
Class of Stock [Line Items]
Percentage of voting interests acquired			88.33%		88.33%		88.33%
Leviston Resources LLC | 2022 Sales Agreement
Class of Stock [Line Items]
Aggregate offering price									$ 10,000,000
Number of shares issued in transaction (in shares) | shares						2,875,677
Proceeds from the issuance of common stock						$ 800,000
Average price per share (in dollars per share) | $ / shares						$ 0.28
Additional shares of common stock(in shares) | shares						552,486
Common stock issued for fees, value						$ 200,000
Leviston Sales Agreement, remaining capacity						$ 4,200,000
Tysandco | Equity Purchase Agreements
Class of Stock [Line Items]
Aggregate offering price		$ 10,000,000
Number of shares issued in transaction (in shares) | shares		428,571				3,214,599		3,433,634
Proceeds from the issuance of common stock						$ 1,350,000		$ 1,100,000
Average price per share (in dollars per share) | $ / shares						$ 0.42		$ 0.32
Common stock issued for fees, value		$ 300,000
Issuance fee as percent of gross offering proceeds (in percent)		5%
Sale of stock, discount to the weighted average sales price of the common stock on the date Tysadco receives the capital call (percent)		0.10

EQUITY - Outstanding Warrants (

EQUITY - Outstanding Warrants (Details)	Mar. 31, 2023 $ / shares shares
Class of Stock [Line Items]
Number of Warrants (in shares) | shares	1,200,000
Exercise Price (in shares) | $ / shares
August 22, 2024
Class of Stock [Line Items]
Number of Warrants (in shares) | shares	200,000
Exercise Price (in shares) | $ / shares	$ 1
December 15, 2024
Class of Stock [Line Items]
Number of Warrants (in shares) | shares	500,000
Exercise Price (in shares) | $ / shares	$ 0.4555
December 15, 2024
Class of Stock [Line Items]
Number of Warrants (in shares) | shares	500,000
Exercise Price (in shares) | $ / shares	$ 2.5217

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Liabilities:
GenMat derivative	$ (5,234,043)	$ (6,592,638)
Total liabilities measured at fair value	(11,916,205)	(14,545,800)
Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	(24,000)	(420,000)
LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	(5,468,162)	(6,053,162)
Haywood derivative
Liabilities:
Ionic convertible debenture derivative	(1,190,000)	(1,480,000)
Quoted Prices in Active Markets (Level 1)
Liabilities:
GenMat derivative	0	0
Total liabilities measured at fair value	0	0
Quoted Prices in Active Markets (Level 1) | Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	0	0
Quoted Prices in Active Markets (Level 1) | LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	0	0
Quoted Prices in Active Markets (Level 1) | Haywood derivative
Liabilities:
Ionic convertible debenture derivative	0	0
Significant Unobservable Inputs (Level 3)
Liabilities:
GenMat derivative	0	0
Total liabilities measured at fair value	(24,000)	(420,000)
Significant Unobservable Inputs (Level 3) | Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	(24,000)	(420,000)
Significant Unobservable Inputs (Level 3) | LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	0	0
Significant Unobservable Inputs (Level 3) | Haywood derivative
Liabilities:
Ionic convertible debenture derivative	0	0
Significant Other Observable Inputs (Level 2)
Liabilities:
GenMat derivative	(5,234,043)	(6,592,638)
Total liabilities measured at fair value	(11,892,205)	(14,125,800)
Significant Other Observable Inputs (Level 2) | Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	0	0
Significant Other Observable Inputs (Level 2) | LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	(5,468,162)	(6,053,162)
Significant Other Observable Inputs (Level 2) | Haywood derivative
Liabilities:
Ionic convertible debenture derivative	$ (1,190,000)	$ (1,480,000)

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)							3 Months Ended		12 Months Ended
	Apr. 06, 2023 shares	Apr. 07, 2022 USD ($) shares	Feb. 28, 2022 USD ($) $ / shares shares	Dec. 30, 2021 USD ($) shares	Jul. 23, 2021 USD ($) $ / shares shares	Jun. 24, 2021 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 16, 2022 USD ($)	Mar. 26, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, converted amount							$ 6,650,000	$ 156,000
Balance of investments measured at fair value							$ 0		$ 24,000
Common stock, shares outstanding (in shares) | shares							103,035,152		91,442,018
Equity securities, FV-NI, gain (loss)							$ 0	407,393
Change in fair value Tonogold note receivable							$ 0	605,000
Closing stock price (in usd per share) | $ / shares			$ 1.46				$ 0.34		$ 0.28
Change in fair value of derivative instruments							$ 698,595	$ 3,065,000
Subsequent Event
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, shares outstanding (in shares) | shares	102,707,603
Shares returned | shares	327,549
Ionic Ventures Unsecured Convertible Promissory Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold percentage of stock price trigger							90%		90%
Ionic Ventures Unsecured Convertible Promissory Note | Measurement Input, Cap Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input (as percent) | $ / shares							0.50		0.50
Ionic Ventures Unsecured Convertible Promissory Note | Discount rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent								35%	35%
Ionic Ventures Unsecured Convertible Promissory Note | Risk fee rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent								4.56%	4.40%
Ionic Ventures Unsecured Convertible Promissory Note | Volatility rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent								85%	60%
Ionic Ventures Unsecured Convertible Promissory Note | Subsequent Event | Secured Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Shares returned | shares	327,549
Quantum Generative Materials LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures							$ 1,200,000		$ 2,450,000
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 (in shares) | shares			3,500,000		3,500,000
LP Biosciences LLC | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset			$ 5,110,000		$ 6,642,000
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) | shares				3,500,000
Receivable on sale of equity securities				$ 7,258,162
Tonogold Resources, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, shares outstanding (in shares) | shares									606,061
Tonogold Resources, Inc. | Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, shares outstanding (in shares) | shares							606,061
Equity securities, FV-NI, gain (loss)									$ 30,303
Gain (loss) on change in fair value							$ 0	$ 415,205
Tonogold
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ownership percentage								100%
Notes receivable current, before fair value adjustments								$ 6,650,000			$ 6,650,000
Ionic convertible debenture derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments							210,000	1,330,000
Ionic convertible debenture derivative | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ionic convertible debenture derivative							5,468,162		6,053,162
Ionic convertible debenture derivative | Chief Executive Officer and Officers | Ionic convertible debenture derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures							375,000		225,000
Ionic convertible debenture derivative | Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, number of shares purchased (in shares) | shares				3,129,081
Quantum Generative Materials LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share) | $ / shares						$ 3.51
Change in fair value of derivative instruments							158,595	1,140,000
Quantum Generative Materials LLC | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset						$ 530,000
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) | shares						3,000,000
Haywood derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on change in fair value							90,000		0
Derivative asset		$ 245,000
Haywood derivative | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ionic convertible debenture derivative							1,190,000		1,480,000
Haywood derivative | Haywood derivative | 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		$ 2,100,000					200,000		150,000
Issuance of common stock (in shares) | shares		1,500,000
Deposits		$ 50,000
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share) | $ / shares					$ 3.09
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
Ionic Ventures, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Increase (decrease) in derivative liabilities							240,000	$ 0
Ionic convertible debenture derivative							$ 24,000		$ 420,000	$ 420,000

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) - 2020 Equity Incentive Plan - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2023
Performance Shares | 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	50%
Performance Shares | Vesting period two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	50%
Share-based Payment Arrangement, Nonemployee | Vesting period four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeited (in shares)	0
Vested (in shares)	0
Unrecognized share based compensation	$ 204,272
Share-based Payment Arrangement, Nonemployee | Performance Shares | Vesting period four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeited (in shares)	30,000	40,000
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
Share-based Payment Arrangement, Nonemployee | General and Administrative Expense | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost			$ 143,100
Share-based Payment Arrangement, Employee | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Forfeited (in shares)		30,000
Share-based Payment Arrangement, Employee | Performance Shares | Vesting period five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award target period	4 years
Share-based Payment Arrangement, Employee | Performance Shares | Vesting period four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 78,468	$ 60,899
Award vesting period	2 years 6 months	2 years 2 months 12 days

STOCK-BASED COMPENSATION - Perf

STOCK-BASED COMPENSATION - Performance Shares (Details)	3 Months Ended
	Mar. 31, 2023 iteration $ / shares shares	Mar. 31, 2022 iteration $ / shares shares	Dec. 31, 2022 $ / shares	Feb. 28, 2022 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock price (in usd per share)	$ 0.34		$ 0.28	$ 1.46
Performance Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of award granted (in shares) | shares	30,000	40,000
Stock price (in usd per share)	$ 0.28	$ 1.68
Fair value (in dollars per share)	$ 0.02	$ 0.91
Award vesting period	2 years
Performance Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan | Vesting period four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years 6 months	2 years 2 months 12 days
Performance Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of award granted (in shares) | shares	15,000	20,000
Stock price (in usd per share)	$ 0.28	$ 1.68
Market Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of award granted (in shares) | shares	15,000	20,000
Expected volatility rate	97%	95%
Risk free rate	4.13%	2.51%
Number of iterations | iteration	150,000	100,000

STOCK-BASED COMPENSATION - Rema

STOCK-BASED COMPENSATION - Remaining Vesting Terms for the Employee Performance Share Grants (Details) - Performance Shares	3 Months Ended
	Mar. 31, 2023 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total remaining	$ 204,522
Remainder of 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total remaining	192,632
2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total remaining	$ 11,890

OTHER INCOME AND EXPENSES - Sch

OTHER INCOME AND EXPENSES - Schedule of Other Income (Expense) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other Income and Expenses [Abstract]
Change in fair value Tonogold note receivable	$ 0	$ (605,000)
Tonogold amendment fee and charges	0	14,652
LPB settlement and related expenses	0	(250,000)
Equity loss in affiliates	(465,165)	(266,903)
All other	2,054	(23,556)
Total other income (expense)	$ (463,111)	$ (1,130,807)

NET INCOME (LOSS) PER COMMON _2

NET INCOME (LOSS) PER COMMON SHARE (Details) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
LINICO Corporation
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,298,416	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)	306,907	349,465

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 30,750	$ 54,625
Depreciation and amortization	631,041	844,529
Loss from operations	(5,077,449)	(4,388,088)
Change in fair value of derivative instruments	698,595	3,065,000
Impairment of intangible assets	0	(1,966,969)
Impairment of investment, net recovery		(2,509,920)
Total other income (expense), net	(604,293)	(2,158,935)
Net loss	(5,681,742)	(6,547,023)
Total Assets:	104,991,305	115,119,393	$ 100,053,759
Capital Expenditures	788,059	782,500
Renewable Energy | Operating Segments
Segment Reporting Information [Line Items]
Revenue	0	0
Depreciation and amortization	254,650	400,083
Loss from operations	(1,957,283)	(2,066,433)
Change in fair value of derivative instruments	0	0
Impairment of intangible assets		0
Impairment of investment, net recovery		(54,587)
Total other income (expense), net	(194,573)	(375,267)
Net loss	(2,151,856)	(2,441,700)
Total Assets:	15,481,219	43,096,560
Capital Expenditures	788,059	782,500
Mining | Operating Segments
Segment Reporting Information [Line Items]
Revenue	22,950	46,825
Depreciation and amortization	61,694	92,637
Loss from operations	(554,926)	(181,200)
Change in fair value of derivative instruments	0	0
Impairment of intangible assets		0
Impairment of investment, net recovery		(2,455,333)
Total other income (expense), net	21,838	(2,442,825)
Net loss	(533,087)	(2,624,025)
Total Assets:	7,866,799	9,632,060
Capital Expenditures	0	0
Strategic and Other Investments | Operating Segments
Segment Reporting Information [Line Items]
Revenue	7,800	7,800
Depreciation and amortization	314,697	351,809
Loss from operations	(2,565,240)	(2,140,455)
Change in fair value of derivative instruments	698,595	3,065,000
Impairment of intangible assets		(1,966,969)
Impairment of investment, net recovery		0
Total other income (expense), net	(431,558)	659,157
Net loss	(2,996,799)	(1,481,298)
Total Assets:	81,643,287	62,390,773
Capital Expenditures	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)		3 Months Ended		12 Months Ended
	Dec. 10, 2021 USD ($)	Mar. 31, 2023 USD ($) officer shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 07, 2021 USD ($)
Related Party Transaction [Line Items]
Capital Expenditures		$ 788,059	$ 782,500
Write down of uncollectible receivable			$ 338,034
Sierra Springs Opportunity Fund, Inc., at cost
Related Party Transaction [Line Items]
Advances to affiliate		5,540,000
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		$ 525,000
Variable interest entity, ownership (in shares) | shares		9,164,333
Number of officers with ownership interest | officer		2
Equity Securities, Fully Diluted, Outstanding Ownership Percentage		15.92%
FLUX Photon Corporation
Related Party Transaction [Line Items]
Maximum performance-based cash payments as percentage of future consolidated net cash flow						$ 18,000,000
Performance-based cash payments as percentage of future consolidated net cash flow						20%
Capital Expenditures	$ 350,000
Asset acquisition contingent consideration liability					$ 17,650,000
LINICO Corporation | Aqua Metal
Related Party Transaction [Line Items]
Capital Expenditures				$ 782,500

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)			3 Months Ended		4 Months Ended
	Apr. 26, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 31, 2022	Apr. 26, 2023	Apr. 28, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock, shares outstanding (in shares)			103,035,152				91,442,018
Capital expenditures			$ 788,059	$ 782,500
Aqua Metals Inc
Subsequent Event [Line Items]
Gain on sale of properties, plant, and equipment			200,000
Liabilities held for sale			$ 5,000,000
Subsequent Event
Subsequent Event [Line Items]
Shares returned		327,549
Common stock, shares outstanding (in shares)		102,707,603
Accrued bonuses						$ 970,000
Subsequent Event | Aqua Metals Inc
Subsequent Event [Line Items]
Capital expenditures	$ 12,000,000
Escrow for environmental liabilities	1,500,000				$ 1,500,000
Cash from transaction	$ 14,000,000
Gain on sale of properties, plant, and equipment					$ 4,900,000