Comstock (LODE) 10-Q 26 Oct 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Oct. 25, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
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
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		117,130,225
Amendment Flag	false
Entity Central Index Key	0001120970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 3,440,085	$ 2,521,772
Notes receivable and advances, net - current portion	6,476,267	5,012,275
Investments	18,912,985	0
Assets held for sale	0	21,684,865
Deposits - current portion	370,098	809,583
Prepaid expenses and other current assets	1,538,917	739,118
Total current assets	30,738,352	30,767,613
Non-current Assets:
Investments	12,928,816	18,784,327
Mineral rights and properties	13,302,013	12,571,418
Properties, plant and equipment, net	14,158,183	13,474,094
Reclamation bond deposit	2,816,194	2,727,815
Notes receivable and advances, net	988,271	959,318
Intangible assets, net	16,162,329	17,663,681
Finance lease - right of use asset, net	2,934,999	2,911,458
Other assets	618,960	194,035
Total noncurrent assets	63,909,765	69,286,146
TOTAL ASSETS	94,648,117	100,053,759
Current Liabilities:
Accounts payable	557,106	714,077
Accrued expenses and other liabilities	2,329,114	1,719,597
Deposits	422,603	422,603
Derivative liabilities	7,507,177	14,545,800
Liabilities, held for sale	0	12,021,566
Finance lease - right of use lease liability	847,129	409,143
Debt, net - current portion	0	1,795,890
Total current liabilities	11,663,129	31,628,676
Long Term Liabilities:
Reclamation liability	5,508,624	5,226,505
Lease - right of use lease liability, non-current portion	0	406,968
Debt, net - non-current portion	5,814,978	6,121,443
Other liabilities	1,792,022	306,708
Total long-term liabilities	13,115,624	12,061,624
TOTAL LIABILITIES	24,778,753	43,690,300
COMMITMENTS AND CONTINGENCIES (Note 10)
Stockholders' Equity
Preferred Stock $.000666 par value, 50,000,000 shares authorized, no shares outstanding	0	0
Common stock, $.000666 par value, 245,000,000 shares authorized, 117,130,225 and 91,442,018 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	77,888	60,660
Treasury stock 2,605,323 and 2,605,323 shares, at cost, at September 30, 2023 and December 31, 2022, respectively	(3,360,867)	(3,360,867)
Additional paid-in capital	359,533,078	348,390,556
Accumulated deficit	(290,263,882)	(291,491,432)
Total equity - Comstock Inc.	65,986,217	53,598,917
Non-controlling interest	3,883,147	2,764,542
Total stockholders' equity	69,869,364	56,363,459
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	$ 94,648,117	$ 100,053,759

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 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)	117,130,225	91,442,018
Common stock, shares outstanding (in shares)	117,130,225	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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenue	$ 760,721	$ 39,850	$ 826,796	$ 147,400
Operating expenses:
Selling, general and administrative expenses	3,140,080	1,894,500	10,025,904	6,805,839
Research and development	1,394,860	1,330,340	4,426,543	5,104,908
Depreciation & amortization	676,779	794,565	2,012,701	2,447,988
Gain on sale of Daney Ranch	0	(1,055,623)	0	(1,055,623)
Gain on sale of Facility (Note 8)	(7,126,377)	0	(7,304,570)	0
Total operating expenses	(1,914,658)	2,963,782	9,160,578	13,303,112
Income (loss) from operations	2,675,379	(2,923,932)	(8,333,782)	(13,155,712)
Other Income (Expense):
Gain (loss) on investments	14,074,875	(43,514)	13,309,875	9,309
Interest expense	(320,815)	(326,937)	(1,312,154)	(963,687)
Interest income	73,067	10,050	179,942	368,401
Change in fair value of derivative instruments	(2,369,176)	(1,600,000)	(105,964)	(6,725,000)
Gain on conversion of debt	289,512	0	51,856	0
Impairment of intangible assets	0	0	0	(338,033)
Impairment of investments and note receivable, net recovery	0	4,441	0	(3,239,210)
Other income (expense)	(681,678)	(435,152)	(1,234,940)	(1,908,732)
Total other income (expense), net	11,065,785	(2,391,112)	10,888,615	(12,796,952)
Net income (loss)	13,741,164	(5,315,044)	2,554,833	(25,952,664)
Net income (loss) attributable to non-controlling interest	1,376,189	(188,792)	1,327,283	(681,011)
Net income (loss) attributable to Comstock Inc.	$ 12,364,975	$ (5,126,252)	$ 1,227,550	$ (25,271,653)
Earnings per Share - Basic:
Net income (loss) per share - basic (in dollars per share)	$ 0.11	$ (0.07)	$ 0.01	$ (0.36)
Earnings per Share - Diluted:
Net income (loss) per share - diluted (in dollars per share)	$ 0.11	$ (0.07)	$ 0.01	$ (0.36)
Weighted average common shares outstanding, basic (in shares)	109,093,289	76,481,625	101,853,484	70,866,854
Weighted average common shares outstanding, diluted (in shares)	110,356,870	76,481,625	101,996,145	70,866,854

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	LINICO	Haywood derivative	Tysadco private placement funding	Common Stock	Common Stock Haywood derivative	Common Stock Tysadco private placement funding	Additional Paid in Capital	Additional Paid in Capital LINICO	Additional Paid in Capital Haywood derivative	Additional Paid in Capital Tysadco private placement funding	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)
Capital contribution to LINICO by Aqua Metals		$ 500,000							$ 176,695						$ 323,305
Common stock issuance costs	(70,000)							(70,000)
Employee and director share-based compensation (recapture)	108,599				$ 119			108,480
Sales of treasury shares	2,721							805					1,916
Net income (loss)	(6,547,023)											(6,378,555)		(168,468)
Ending balance (in shares) at Mar. 31, 2022					67,707,832
Ending balance at Mar. 31, 2022	81,854,819				$ 44,853			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]
Net income (loss)	(25,952,664)
Ending balance (in shares) at Sep. 30, 2022					82,388,289
Ending balance at Sep. 30, 2022	73,351,132				$ 54,631			344,429,415				(270,814,341)	(3,360,867)	3,042,294
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	$ 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
Beginning balance (in shares) at Mar. 31, 2022					67,707,832
Beginning balance at Mar. 31, 2022	81,854,819				$ 44,853			334,044,456				(251,921,243)	(3,868,084)	3,554,837
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Investment in joint ventures (in shares)						1,500,000	3,076,923
Capital contribution to LINICO by Aqua Metals			$ 2,295,000	$ 2,000,000		$ 999	$ 2,049			$ 2,294,001	$ 1,997,951
Issuance of common stock for cash (in shares)					4,377,697
Issuance of common stock	3,460,000				$ 2,916			3,457,084
Common stock issuance costs	(1,053,000)							(1,053,000)
Issuance of common stock for stock issuance costs (in shares)					829,597
Issuance of common stock for stock issuance costs	840,000				$ 553			839,447
Common stock received and cancelled in connection with employee termination (in shares)					(720,000)
Common stock received and cancelled in connection with employee termination	0				$ (480)			480
Employee and director share-based compensation (recapture)	113,580							113,580
Repurchase of employee stock options	(12,195)							(12,195)
Exercise of employee stock options (in shares)					50,000
Exercise of employee stock options	28,000				$ 33			27,967
Net income (loss)	(14,090,597)											(13,766,846)		(323,751)
Ending balance (in shares) at Jun. 30, 2022					76,822,049
Ending balance at Jun. 30, 2022	75,435,607				$ 50,923			341,709,771				(265,688,089)	(3,868,084)	3,231,086
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash (in shares)					4,763,945
Issuance of common stock	2,402,000				$ 3,174			2,398,826
Warrants issued with note amendment	18,975							18,975
Payment to Northern Comstock LLC for mineral rights (in shares)					802,295
Payment to Northern Comstock LLC for mineral rights	482,500				$ 534			481,966
Employee and director share-based compensation (recapture)	89,738							89,738
Sales of treasury shares	237,356							(269,861)					507,217
Net income (loss)	(5,315,044)											(5,126,252)		(188,792)
Ending balance (in shares) at Sep. 30, 2022					82,388,289
Ending balance at Sep. 30, 2022	$ 73,351,132				$ 54,631			344,429,415				(270,814,341)	(3,360,867)	3,042,294
Beginning balance (in shares) at Dec. 31, 2022	91,442,018				91,442,018
Beginning 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 for cash (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 stock 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, net shares returned (in shares)					4,539,413
Issuance of common stock for conversion of debt and accrued interest, net shares returned	1,662,723				$ 3,023			1,659,700
Employee and director share-based compensation (recapture)	126,288				$ 120			126,168
LINICO dividends earned by AQMS not distributed	(44,703)													(44,703)
Net income (loss)	(5,681,742)											(5,668,937)		(12,805)
Ending balance (in shares) at Mar. 31, 2023					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
Beginning balance (in shares) at Dec. 31, 2022	91,442,018				91,442,018
Beginning 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]
Net income (loss)	$ 2,554,833
Ending balance (in shares) at Sep. 30, 2023	117,130,225				117,130,225
Ending balance at Sep. 30, 2023	$ 69,869,364				$ 77,888			359,533,078				(290,263,882)	(3,360,867)	3,883,147
Beginning balance (in shares) at Mar. 31, 2023					103,035,152
Beginning balance at Mar. 31, 2023	54,318,405				$ 68,501			352,064,106				(297,160,369)	(3,360,867)	2,707,034
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash (in shares)					619,352
Issuance of common stock	500,000				$ 412			499,588
Issuance of common stock for conversion of debt and accrued interest, net shares returned (in shares)					1,951,248
Issuance of common stock for conversion of debt and accrued interest, net shares returned	1,668,932				$ 1,300			1,667,632
Issuance of common stock in lieu of payment of interest (in shares)					270,757
Issuance of common stock in lieu of payment of interest	107,507				$ 180			107,327
Employee and director share-based compensation (recapture)	46,328							46,328
LINICO dividends earned by AQMS not distributed		(46,092)													(46,092)
Net income (loss)	(5,504,589)											(5,468,488)		(36,101)
Ending balance (in shares) at Jun. 30, 2023					105,876,509
Ending balance at Jun. 30, 2023	51,090,491				$ 70,393			354,384,981				(302,628,857)	(3,360,867)	2,624,841
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash (in shares)					7,397,575
Issuance of common stock	3,700,000				$ 4,927			3,695,073
Payment to Northern Comstock LLC for mineral rights (in shares)					963,074
Payment to Northern Comstock LLC for mineral rights	482,500				$ 641			481,859
Issuance of common stock for conversion of debt and accrued interest, net shares returned (in shares)					2,818,714
Issuance of common stock for conversion of debt and accrued interest, net shares returned	1,167,943				$ 1,877			1,166,066
Issuance of common stock in lieu of payment of interest (in shares)					74,353
Issuance of common stock in lieu of payment of interest	45,370				$ 50			45,320
Employee and director share-based compensation (recapture)	(240,221)							(240,221)
LINICO dividends earned by AQMS not distributed		$ (47,528)													$ (47,528)
LINICO distribution to AQMS	(70,355)													(70,355)
Net income (loss)	$ 13,741,164											12,364,975		1,376,189
Ending balance (in shares) at Sep. 30, 2023	117,130,225				117,130,225
Ending balance at Sep. 30, 2023	$ 69,869,364				$ 77,888			$ 359,533,078				$ (290,263,882)	$ (3,360,867)	$ 3,883,147

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - shares	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Dec. 31, 2022
Sale of treasury shares (in shares)	393,192	1,485	0	394,677

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss)	$ 13,741,164	$ (5,681,742)	$ (5,315,044)	$ (6,547,023)	$ 2,554,833	$ (25,952,664)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation					478,388	409,784
Amortization of finance leases					32,960	1,009,687
Amortization of discount associated with finance leases					229,425	0
Amortization of debt discount and other debt-related items					659,743	130,652
Amortization of intangibles					1,501,352	1,641,308
Accretion of reclamation liability					282,119	291,213
Gain on sale of Facility (Note 8)					(7,304,570)	0
Gain on investments	(14,074,875)				(13,309,875)	0
Gain on conversion of debt	(289,512)		0		(51,856)	0
Gain on sale of Daney Ranch	0		(1,055,623)		0	(1,055,623)
Loss on change in fair value of equity securities					0	518,837
Loss on Pelen option					150,000	150,000
Employee and director share based compensation (recapture)					(67,605)	311,917
Change in fair value of derivative instruments					105,964	6,725,000
Change in fair value of investment					0	76,854
Interest expense paid in lieu of common stock					152,877	0
Share of net loss of equity-method investments					1,337,801	858,712
Other					(34,357)	18,780
Changes in operating assets and liabilities:
Prepaid expenses					(165,780)	(379,127)
Deposits					289,485	109,664
Other assets					428,264	330,490
Accounts payable					(320,236)	(227,788)
Accrued expenses, other liabilities and deposits					581,456	(241,137)
Other liabilities					1,285,628	0
Net cash used in operating activities					(11,183,984)	(11,746,342)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of mineral rights and property, plant and equipment					(1,515,553)	(816,302)
Proceeds received from the sale of the Facility (Note 8)					21,000,000	0
Payments on contractual commitments associated with derivatives					(5,625,000)	0
Proceeds/ recovery					0	1,300,000
Acquisition of Intellectual Property					0	(500,000)
Proceeds from sale of Daney Ranch					0	1,500,000
Additions to construction in progress					0	(306,430)
Proceeds from sale of Tonogold shares					0	933,129
Payment for option to purchase additional membership interests in Pelen LLC					0	(100,000)
Other					(77,642)	(4,413)
Net cash provided by investing activities					6,457,386	101,188
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on debt principal and financing leases					(377,114)	(1,445,404)
Proceeds from the issuance of common stock					6,350,000	7,862,020
Proceeds from sale of treasury stock					0	240,077
Capital contributed to LINICO from AQMS					0	500,000
Common stock issuance costs					(257,620)	(283,020)
Other					0	15,805
Net cash provided by financing activities					5,644,911	6,889,478
Net increase (decrease) in cash and cash equivalents					918,313	(4,755,676)
Cash and cash equivalents at beginning of period		$ 2,521,772		$ 5,912,188	2,521,772	5,912,188	$ 5,912,188
Cash and cash equivalents at end of period	$ 3,440,085		$ 1,156,512		3,440,085	1,156,512	$ 2,521,772
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common shares for Northern Comstock LLC mineral rights payments					482,500	482,500
Issuance of common shares for debt conversion and accrued interest					4,499,598	0
Return of common stock in connection with conversion of debt and accrued interest					(287,049)	0
Investment shares received on sale of Facility					9,365,000	0
Return of investment shares in lieu of escrowed funds					(1,500,000)	0
Issuance of common shares for due diligence and commitment fees					350,000	840,000
Right of use asset and liability due to building operating lease					213,925	0
Common stock received in the rescission of the LPB transaction					0	5,110,000
Note receivable issued in sale of Daney Ranch property					0	993,000
Increase in finance lease asset and liability due to modification of lease terms					0	1,147,669
Daney Ranch
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on sale of Daney Ranch					0	(1,055,623)
M C U Philippines Inc
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments					0	733,731
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	2,455,333
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds/ recovery					0	895,204
FLUX Photon Corporation
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments					0	338,035
American Battery Technology Company
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds received from the sale of the Facility (Note 8)					21,397,165
Proceeds from sale of investments					5,365,981	0
Green Li-ion
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from sale of investments					779,600	0
Aqua Metals Inc
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Facility					(12,000,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Distribution paid to AQMS					(70,355)	0
Quantum Generative Materials LLC
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Facility					0	(2,200,000)
Sierra Springs Opportunity Fund, Inc.
CASH FLOW FROM INVESTING ACTIVITIES:
Advances to Sierra Springs Opportunity Fund, Inc.					(1,470,000)	(1,300,000)
Proceeds/ recovery					1,470,000	1,300,000
Tonogold Resources, Inc.
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from Tonogold option agreement					0	750,000
Haywood derivative
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Facility					0	(50,000)
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Haywood land lease and acquisition					0	2,050,000
Issuance of common shares for Haywood land lease and acquisition					0	245,000
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	9 Months Ended
	Sep. 30, 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"), 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"), Aqua Metals Transfer LLC, the Company’s 88.23% owned subsidiary LINICO Corporation ("LINICO") 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 and nine-months ended September 30, 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 September 30, 2023, and our results of operations and changes in stockholders' equity for the three and nine-months ended September 30, 2023 and 2022, and our cash flows for the nine-months ended September 30, 2023 and 2022. DESCRIPTION OF THE BUSINESS Comstock innovates and commercializes 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 profitable, balanced, short cycle ecosystems that continuously offset, recycle, and/or neutralize carbon emissions. Comstock Fuels – Most renewable fuels draw from the same feedstock pool, primarily vegetable oils, but the total supply can only meet a small fraction of the demand. Our technologies unblock that constraint by converting abundant, lignocellulosic biomass into biointermediates for refining into renewable fuels. Comstock Metals – The world is also focused on the production of energy generation and storage technologies to reduce reliance on fossil fuels, including photovoltaics, lithium-ion batteries (“LIBs”), and fuel cells. Each of those technologies relies on scarce critical metals, increasing global demand for primary metal mining and recycling. In 2023, we are deploying a demonstration system to commercialize technologies for use in efficiently crushing, conditioning, extracting, and ultimately recycling metal concentrates from photovoltaics and other electronic devices. Comstock Mining – We own or control twelve square miles of patented and unpatented mining claims and surface parcels, covering six and a half miles of continuous mineral strike length. We plan on further 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 investment, has recently developed and launched a new generative AI to simulate critical properties of known materials during calibration testing. GenMat also plans on using its AI to simulate new material characteristics. GenMat's generative AI models can be employed today for commercial use on GenMat's existing high-performance computing platform, well before quantum computers become mainstream. The Company’s strategic investment in the Sierra Springs Opportunity Fund ("SSOF") and its subsidiaries further demonstrates our commitment to and support of sustainable economic growth in 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 $290.3 million at September 30, 2023. For the nine-months ended September 30, 2023, the Company recognized net income of $2.6 million and cash and cash equivalents increased by $0.9 million from $2.5 million at December 31, 2022 to $3.4 million at September 30, 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, leasing cash inflows on certain mineral properties, and planned licensing, sales and cash inflows from our lignocellulosic and metal recycling technologies and 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 and other registration statements, 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 repayments of the advances to SSOF, cash proceeds from the sale of our non-strategic assets and other investments, amounts to be raised from the issuance of equity under our existing shelf and other registration statements, 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 a 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) 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. We will adopt this new guidance on January 1, 2024 and do not expect a material impact to our financial position or results of operations. 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	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
INVESTMENTS	INVESTMENTS Summary of Investments At September 30, 2023 and December 31, 2022, our investments include: September 30, 2023 December 31, 2022 Equity Method Investments: Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 11,989,589 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 604,227 25.00% 619,184 25.00% Total equity method investments 12,593,816 13,931,617 Measurement Alternative Investments: Green Li-ion Pte. Ltd. preferred shares 18,912,985 4,517,710 Sierra Springs Opportunity Fund, Inc. 335,000 335,000 Total measurement alternative investments 19,247,985 4,852,710 Total Investments 31,841,801 18,784,327 Less: current investments 18,912,985 — Long-term investments $ 12,928,816 $ 18,784,327 For the three and nine-months ended September 30, 2023, the gain (loss) on investments is as follows: Three-Months Ended Nine-Months Ended September 30, 2023 September 30, 2023 Realized gain on sale of 1,500 Green Li-ion shares $ 597,248 $ 597,248 Unrealized gain on remaining 35,662 Green Li-ion preferred shares 14,577,627 14,577,627 Realized loss on sale of 9,076,923 ABTC common stock (1,100,000) (1,865,000) Total gain on investments $ 14,074,875 $ 13,309,875 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method for the periods presented, compiled from the equity investee's financial statements and reported on a one quarter lag is as follows: September 30, 2023 December 31, 2022 Current assets $ 366,838 $ 1,023,023 Non-current assets 7,565,211 12,034,506 Current liabilities — 89,584 Nine-Months Ended September 30, 2023 September 30, 2022 Revenues 47,400 52,675 Gross Profit 47,400 52,675 Net loss $ (3,587,417) $ (2,228,217) Upon acquisition, management determined that the excess of our investment values over the net assets of the individual equity method investees was comprised of goodwill. At September 30, 2023 and December 31, 2022, non-current assets in the summarized financial information in the table above include the equity investees’ investment in, and derivative asset associated with, the Company's common stock of $6.5 million and $10.9 million, respectively. 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 11, Equity ). Through September 30, 2023, we paid $11,050,000 consisting of the full $5,000,000 cash commitment and $6,050,000 against the make-whole for the deficiency in the common stock value. During the nine-months ended September 30, 2023 and 2022, we paid $3,600,000 and $2,200,000, respectively, against the make-whole for the deficiency in common stock value. For the three and nine-months ended September 30, 2023, the Company recorded $533,635 and $1,322,844, 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 September 30, 2023. For the three and nine-months ended September 30, 2022, the Company recorded $283,367 and $804,912, respectively, in equity loss from affiliates for our investment in GenMat. 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 also serve on the board of directors of GenMat. The GenMat board of directors is composed of the three aforementioned employees of the Company, each having one vote and the founder and chief executive officer of GenMat who effectively receives four votes. The three aforementioned employees of the Company's do not and 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 September 30, 2023 and December 31, 2022, the balance of option payments applicable to the purchase price totaled $0 and $150,000, respectively, and are included in deposits on the condensed consolidated balance sheets. We recognized an impairment loss of $150,000 in the statement of operations during the three and nine-months ended September 30, 2023, for the remaining balance of option payments applicable to the purchase price. For the three and nine-months ended September 30, 2022, we recognized an impairment loss of $150,000 for the options payments applicable to the purchase price. The Company recorded $2,100 in equity income and $14,957 in equity loss from affiliates for its investment in Pelen for the three and nine-months ended September 30, 2023, respectively. The Company recorded $3,475 and $24,453, respectively, in equity income from affiliates for its investment in Pelen for the three and nine-months ended September 30, 2022. Investment in American Battery Technology Company In connection with the sale of the Facility (see Note 8, Sale of Manufacturing Facility ), the Company received 11 million shares of restricted common stock from the purchaser of the Facility, American Battery Technology Company ("ABTC") with an initial fair value of $9,365,000. On June 30, 2023, the Company and ABTC amended the agreement whereby the Company returned 1,923,077 of the ABTC restricted shares in exchange for the $1.5 million of the purchase price set aside in escrow to settle indemnification claims (see Note 12, Fair Value Measurements ). On August 8, 2023, the remaining 9,076,923 shares owned by the Company became unrestricted. During the third quarter of 2023, the Company sold all 9,076,923 ABTC shares with gross proceeds of $5,456,920, net of commission fees of $90,939. As of September 30, 2023, the Company recorded a receivable of $634,019 for the difference of the net proceeds received of $5,365,981 and ABTC guaranteed that the Company will receive additional cash if and to the extent that the net proceeds from such shares are less than $6.0 million. The Company recorded the receivable of $634,019 in prepaid expenses and other current assets in the condensed consolidated balance sheets. For the three and nine-months ended September 30, 2023, the Company recognized a loss of $1,100,000 and $1,865,000, respectively, on the investment included in gain (loss) from investments in the condensed consolidated statements of operations. Investment in Green Li-ion Pte, Ltd. As part of our acquisition of a majority ownership of LINICO on December 30, 2021, we acquired 37,162 preferred shares or 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 and under the measurement alternative method, after March 31, 2022. For the three and nine-months ended September 30, 2022, we recognized $0 and $59,290, respectively, in equity losses from affiliates for the investment in Green Li-ion. The Company monitors additional equity issuances of Green Li-ion to assess whether the equity securities issued are similar instruments requiring adjustments of our investments carrying value to fair value. 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 under the measurement alternative. On February 28, 2023 and September 5, 2023, Green Li-ion issued additional equity and further decreased our ownership down to 14.01% and 13.34%, respectively. On September 12, 2023, LINICO received gross proceeds of $795,510, net of commission fees of $15,910, from the sale of 1,500 Green Li-ion preferred shares for $530.34 per share and recorded a realized gain of $597,248 included in gain (loss) from investments in the condensed consolidated statements of operations. At September 5, 2023, the Company valued the remaining 35,662 Green Li-ion preferred shares it holds at $18,912,985 which represents the shares' fair value based on the price per share of $530.34 from the sale of the 1,500 preferred shares. An unrealized gain on investment of $14,577,627 was recognized in gain (loss) from investments in the condensed consolidated statements of operations for the three and nine months ended September 30, 2023. The Company intends to sell the remaining Green Li-ion preferred shares over the next twelve months. 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 September 30, 2022. The original acquisition cost of $10,812,669 was recognized as a reduction in equity. For the three and nine-months ended September 30, 2022, the Company recorded other expense of approximately $0 and $250,000, respectively, in the condensed consolidated statement of operations, in connection with the termination of the transaction. There was no such expense in 2023. Investment in Mercury Clean Up LLC and MCU Philippines, Inc. In March 2022, based on the lack of 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 nine-months ended September 30, 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 nine-months ended September 30, 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 from MCU and $305,204 from MCU-P during the second quarter of 2022. As of June 18, 2022, the Company owned 100% of the membership interest of MCU, which has since been dissolved, and 100% of the stock of MCU-P. 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 and MCU-P of $0 for the three and nine-months ended September 30, 2023. The Company recorded equity losses from affiliates for the investment in MCU of $0 and $14,578 for the three and nine-months ended September 30, 2022, respectively. The Company recorded equity losses from affiliates for the investment in MCU-P of $0 and $4,384 for the three and nine-months ended September 30, 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 September 30, 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 investment carrying value during the period. At September 30, 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 using the alternative measurement method 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. The Company’s maximum exposure to loss as a result of its involvement with SSOF is limited to its initial investment of $335,000 and the advances of $6,460,000 outstanding at September 30, 2023.

NOTES RECEIVABLE AND ADVANCES,

NOTES RECEIVABLE AND ADVANCES, NET	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
NOTES RECEIVABLE AND ADVANCES, NET	NOTES RECEIVABLE AND ADVANCES, NET Notes receivable and advances, net at September 30, 2023 and December 31, 2022 include: September 30, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ 6,460,000 $ 4,990,000 Other notes receivable 16,267 22,275 Total notes receivable and advances, current portion $ 6,476,267 $ 5,012,275 Non-current portion Daney Ranch note receivable $ 988,271 $ 993,000 Unamortized discount for implied interest — (33,682) Daney Ranch note receivable, net of discount 988,271 959,318 Total notes receivable and advances, non-current portion, net $ 988,271 $ 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. The note bore interest at 2% for the first twelve months and currently bears interest at 7% and will so 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 and nine-months ended September 30, 2023, we recognized interest income of $19,776 and $54,225, respectively. For the three and nine-months ended September 30, 2022, we recognized interest income of $7,998 on the Daney Ranch note receivable. 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 notes receivable. On March 26, 2022, we entered into an option agreement (the "Lucerne Option") with Tonogold where we agreed to extinguish their $6,650,000 note receivable ("the Note") in exchange for 100% of the membership interests of Comstock Mining LLC and a payment of $750,000. The agreement provided Tonogold the right to repurchase the Comstock Mining LLC membership interests, which expired at December 31, 2022, when all agreements were terminated due to the failure to pay the Company. Prior to the Lucerne Option agreement, we accounted for the Note using the fair value option. For the three and nine-months ended September 30, 2022, we recognized a loss in other income and expense on the consolidated statement of operations for the change in fair value of the Note of $0 and $605,000, respectively. Advances to Sierra Springs Opportunity Fund, Inc. For the nine-months ended September 30, 2023 and 2022, the Company provided SSOF advances of $1,470,000 and $1,300,000, respectively. The $1,300,000 amount was fully repaid on January 26, 2022. SSOF used the advances on land options and working capital associated with the investments in qualified businesses in the opportunity zone. Total advances outstanding at September 30, 2023 and December 31, 2022 were $6,460,000 and $4,990,000, respectively. The advances are non-interest bearing.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS Property, plant and equipment at September 30, 2023 and December 31, 2022 include the following: September 30, 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 6,391,050 5,212,891 Accumulated depreciation (27,242,999) (26,748,929) Total property, plant and equipment, net $ 14,158,183 $ 13,474,094 During the three-months ended September 30, 2023 and 2022, we recognized depreciation expense of $142,915 and $126,877, respectively. During the nine-months ended September 30, 2023 and 2022, we recognized depreciation expense of $478,388 and $409,784, respectively. Mineral Rights and Properties Our properties at September 30, 2023 and December 31, 2022 consisted of the following: September 30, 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 nine-months ended September 30, 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. On June 30, 2023, the Company signed a Mineral Exploration and Mining Lease Agreement (the “Mining Lease”) with Mackay Precious Metals Inc. (“Mackay”). The Mining Lease provides a twenty-year term granting Mackay the rights to conduct exploration on certain of the Company’s mineral properties in Storey County, Nevada. Mackay paid a lease initiation fee of $1,250,000 and will make quarterly lease payments of $475,000 for the first six months, quarterly lease payments of $375,000 for the next three and a half years, and then quarterly lease payments of $250,000 thereafter. In addition, Mackay will reimburse carrying costs for the mineral properties, estimated to be $177,000 per year, and will pay a Net Smelter Return ("NSR") royalty of 1.5% from eventual mine production from the mineral properties. Mackay also committed to exploration expenditures of $1,000,000 per year on a cumulative basis, and increasingly detailed technical reports after the first five, ten, and fifteen years. We determined that the lease initiation fee of $1,250,000 should be recognized as revenue ratably over the term of the lease and quarterly lease payments will be recognized as revenue in the period received. For the three and nine-months ended September 30, 2023, we recorded revenue of $490,625 which includes the first quarterly lease payment of $475,000 and amortization of the lease initiation fee of $15,625. In addition, Mackay reimbursed expenditures made by the Company totaling $58,987 which was recorded as a credit against the associated expense. As of September 30, 2023, $1,234,434 of deferred revenue for the initiation fee remains, which the Company classified the short and long term deferred revenue of $62,503 and $1,171,931, respectively, in accrued expenses and other liabilities in our condensed consolidated balance sheet. In March 2023, the Company acquired senior water rights (50-acre feet) associated with one of its existing properties and junior water rights (16-acre feet) for a total of $730,595.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at September 30, 2023 and December 31, 2022 include the following: Description Estimated Economic Life September 30, 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 (3,880,443) (2,379,091) Intangible assets, net $ 16,162,329 $ 17,663,681 Accumulated amortization as of September 30, 2023 and December 31, 2022 consisted of the following: September 30, 2023 December 31, 2022 Developed technologies $ 3,627,948 $ 2,172,594 License agreements 121,641 78,415 Customer agreements 122,885 122,884 Distribution agreements 6,744 4,497 Trademarks 1,225 701 Accumulated amortization $ 3,880,443 $ 2,379,091 For the three-months ended September 30, 2023 and 2022, amortization expense related to intangible assets was $500,450 and $530,338, respectively. For the nine-months ended September 30, 2023 and 2022, amortization expense related to intangible assets was $1,501,352 and $1,641,308, respectively. The Company is party to three license agreements with American Science and Technology Corporation (“AST”), pursuant to which the Company 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. As of September 30, 2023, we have obtained the three license agreements and no additional payments are anticipated. Future minimum amortization expense is as follows at September 30, 2023: Remainder of 2023 $ 498,375 2024 1,993,499 2025 1,993,499 2026 1,993,499 2027 1,991,425 Thereafter 7,692,032 $ 16,162,329 Changes in the intangible assets and goodwill balances for the nine-months ended September 30, 2023 and 2022, are presented below: As of December 31, 2022 Additions Impairment Amortization As of September 30, 2023 Intangible assets $ 20,042,772 $ — $ — $ — $ 20,042,772 Accumulated amortization (2,379,091) — — (1,501,352) (3,880,443) Total intangible assets and goodwill, net $ 17,663,681 $ — $ — $ (1,501,352) $ 16,162,329 As of December 31, 2021 Additions Impairment Amortization As of September 30, 2022 Intangible assets $ 23,514,259 $ 500,000 $ (350,000) $ — $ 23,664,259 Accumulated amortization (338,958) — 11,965 (1,641,308) (1,968,301) Goodwill 12,788,671 — — — 12,788,671 Total intangible assets and goodwill, net $ 35,963,972 $ 500,000 $ (338,035) $ (1,641,308) $ 34,484,629 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 fuels and corporate segments. Our assessment reviewed both qualitative and quantitative factors to derive the estimated fair value of our goodwill associated with our acquisitions in 2021. 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 December 31, 2022, assets held for sale include a lease intangible with a balance of $3,501,939 which was net of related amortization of $119,548. The underlying lease and lease intangible were classified as Held for Sale at December 31, 2022 and expired in April 2023 with the Company's acquisition of the associated leased assets (see Note 8, Sale of Manufacturing Facility ).

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities at September 30, 2023 and December 31, 2022 consisted of the following: September 30, 2023 December 31, 2022 Accrued interest expense $ 17,072 $ 43,398 Accrued payroll costs 646,932 627,210 Accrued incentive compensation 1,332,169 928,125 Accrued vendor liabilities 234,726 115,653 Other accrued expenses 98,215 5,211 Total accrued expenses and other liabilities $ 2,329,114 $ 1,719,597 On July 1, 2022, the Board of Directors approved a performance objective based, cash incentive compensation plan for executives of the Company, with the potential to earn a performance bonus of up to 100% of base salary. The incentive compensation is 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. On April 28, 2023, the compensation committee of the Board of Directors approved executive incentive compensation of $970,000 for named executive officers other than the chief executive officer earned through December 31, 2022. As of September 30, 2023, the Company paid $970,000 relating to the 2022 executive accrued incentive compensation. On September 29, 2023, the compensation committee of the Board of Directors approved a special, performance-based cash award to the chief executive officer of $30,000. For the three and nine-months ended September 30, 2023, the Company recognized $444,057 and $1,332,169, respectively, of expense associated with the plan based on estimates of progress towards meeting incentives. For the three and nine-months ended September 30, 2022, the Company expensed $0 for the cash incentive compensation plan. As of September 30, 2023, accrued incentive compensation of $1,332,169 consists of the estimated 2023 incentive accrual expected to be paid in 2024.

LEASES

LEASES	9 Months Ended
	Sep. 30, 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 September 30, 2023 December 31, 2022 Finance lease right-of-use asset Assets held for sale $ — $ 15,709,039 Finance lease right-of-use asset Finance lease - right of use asset, net 2,934,999 2,911,458 Operating lease right-of-use asset Other assets - noncurrent 208,799 — Operating lease right-of-use asset Other assets - noncurrent 38,095 42,061 Total right of use assets $ 3,181,893 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 35,712 $ 5,211 Operating lease liability - long-term Other liabilities 215,252 40,193 Finance lease liability Liabilities - held for sale — 12,021,566 Finance lease liability, current portion Finance lease - right of use lease liability 847,129 409,143 Finance lease liability Finance lease - right of use lease liability, non-current portion — 406,968 Total lease liabilities $ 1,098,093 $ 12,883,081 The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows: Three-Months Ended Nine-Months Ended September 30, 2023 September 30, 2022 September 30, 2023 September 30, 2022 Finance lease cost: Amortization of right-of-use assets $ 9,307 $ 135,768 $ 32,960 $ 396,895 Interest on lease liabilities 16,776 210,880 229,426 612,762 Operating lease cost 12,464 2,525 17,513 7,574 Total lease cost $ 38,547 $ 349,173 $ 279,899 $ 1,017,231 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: September 30, 2023 September 30, 2022 Weighted-average remaining lease term in years - finance leases 0.58 0.48 Weighted-average remaining lease term in years - operating leases 4.86 6.00 Weighted-average discount rate - finance leases 8.0 % 6.1 % Weighted-average discount rate - operating leases 13.2 % 11.0 % Finance Lease AQMS Lease Since 2021, LINICO, a majority-owned subsidiary of the Company, had a finance lease, as lessee, with Aqua Metals Reno Inc., a subsidiary of Aqua Metals Inc. ("AQMS"), for land, buildings and related improvements (the “Facility”). AQMS is the non-controlling interest holder for LINICO. The lease agreement provided for the Company to purchase the Facility for a total purchase price of $15.25 million ($3.25 million of which was previously paid by LINICO) if LINICO elected not to or was 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 membership interest of the entity that owned the Facility for $12,000,000, as provided by the agreement. On April 26, 2023, the Company closed on the purchase of the membership interest of Aqua Metals Transfer LLC from AQMS and paid the remaining $12 million due, taking full ownership of the membership interest of Aqua Metals Transfer LLC and terminating the AQMS lease (see Note 8, Sale of Manufacturing Facility ). 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 $3,500,000 due on April 30, 2024 in addition to $35,000 per month from May 1, 2022 to 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. Of the amounts paid under this agreement, a portion is associated with the acquired machinery and equipment and recognized as research and development expense in the condensed consolidated statements of operation. During the three and nine-months ended September 30, 2023, the Company recognized $79,935 and $239,805, respectively, of research and development expense. During the three and nine-months ended September 30, 2022, the Company recognized $79,935 and $133,225, respectively, of research and development expense. Haywood Quarry Acquisition and Lease Agreement On April 7, 2022 and amended on November 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 is a 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 contractual stock consideration 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 contractual stock consideration has been recorded as a derivative on the consolidated balance sheets. The first amendment to the lease agreement signed by the parties on November 7, 2022 extended the closing date to April 7, 2024. During the nine-months ended September 30, 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 (see Note 12, 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 $400,000 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 Building Lease On August 15, 2023, the Company, as lessee, signed a Real Estate and Building Lease Agreement (the “Building Lease”) with Sierra Clean Processing LLC to lease real property and improvements located at 600 Lake Avenue, Silver Springs, Nevada. The Building Lease is under a five year term commencing on August 1, 2023, subject to automatically renew for an additional five year terms. Under the agreement, rental expense is $4,680 per month with an annual rent increase of 3% and all lease payments were recognized as rental expense. At lease inception, the lease was classified as an operating lease and the Company determined the lease term to be 5 years. At August 15, 2023, we recorded a right-of-use asset and liability of $213,925 and $213,925, respectively, at a discount rate of 13.57%. The Company's CEO is an executive and director of Sierra Clean Processing LLC. 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 $ 16,565 $ 25,065 2024 67,112 860,564 2025 69,118 — 2026 71,175 — 2027 73,285 — Thereafter 46,372 — Total lease payments 343,627 885,629 Less: imputed interest operating and finance leases (92,663) (38,500) Present value of lease liabilities $ 250,964 $ 847,129 Operating Lease Income Revenues from operating leases on our land and building leased to others totaled $269,298 and $39,850 for the three-months ended September 30, 2023 and 2022, respectively. Revenues from operating leases on our land and building leased to others totaled $335,373 and $138,350 for the nine-months ended September 30, 2023 and 2022, respectively. Revenues from operating leases includes the $237,473 from the ABTC operating lease on the Facility in the third quarter of 2023. Minimum lease payments for operating leases to be received from others are as follows: For the remainder of 2023 $ 22,725 2024 94,725 2025 96,000 2026 96,000 2027 96,000 Thereafter 192,000 Total Minimum Lease Income $ 597,450

SALE OF MANUFACTURING FACILITY

SALE OF MANUFACTURING FACILITY	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
SALE OF MANUFACTURING FACILITY	SALE OF MANUFACTURING FACILITY Since 2021, LINICO, a majority-owned subsidiary of the Company, had a finance lease, as lessee, with AQMS, for land, buildings and related improvements (the “Facility”). As of December 31, 2022, the Facility and other assets associated with the AQMS lease had a net carrying value of $21,684,865 and liabilities of $12,021,566, that met the criteria to be classified as held for sale. On August 11, 2023, the Company consummated the sale and transferred the title of the Facility to ABTC. On March 1, 2023, LINICO and ABTC entered into an asset Purchase Agreement in which LINICO sold equipment associated with the Facility for $6 million in cash. The agreement stated that both parties entered into a Membership Interest Purchase Agreement ("Facility Purchase Agreement") whereby ABTC would also acquire the Facility. In connection with the sale of equipment, the Company recorded a gain of $178,193 during the quarter ended March 31, 2023, with the remaining $5,041,544 of estimated gain deferred until the sale of the Facility was consummated on August 11, 2023. On March 31, 2023 and April 21, 2023, the Company received non-refundable consideration of $5 million and $7 million in cash, respectively, from ABTC. On April 6, 2023, LINICO and ABTC amended and restated the Facility Purchase Agreement ("Amended and Restated Membership Interest Purchase Agreement"), and the Company received 10 million shares of ABTC restricted common stock (with a guarantee that the Company will receive additional cash and/or shares if and to the extent that the proceeds from such shares were less than $6.6 million). The Company was also required to set aside $1.5 million of the purchase price in escrow to settle potential indemnification claims. On April 26, 2023, the Company closed on the purchase of Aqua Metals Transfer LLC, a subsidiary of AQMS, whose sole asset was the Facility, and paid $12 million due to AQMS, effectively taking full ownership of the Facility. The previously existing lease between LINICO and AQMS was terminated. On May 12, 2023, the Company and ABTC amended and restated the Facility Purchase Agreement ("Second Amendment and Restated Agreement"), the Company received an additional $1.0 million in cash and 1 million shares of restricted shares of ABTC common stock. On May 22, 2023, the Company received an additional $2.0 million in cash associated with the purchase and an additional $250,000 in cash to extend the closing period of the agreement. On June 30, 2023, the parties amended and restated the Second Amendment and Restated Agreement ("Third Amendment and Restated Agreement"), whereby the Company returned 1,923,077 of restricted shares of ABTC stock in exchange for $1.5 million of the purchase price previously agreed to be set aside in escrow to settle potential indemnification claims, increasing the net guarantee from ABTC from a net of $5.1 million to a net of $6.0 million. ABTC is required to make a one-time cash payment to the Company for the difference of $6,000,000 minus the net proceeds of all shares sold. On June 30, 2023, the parties also entered into an interim water right agreement to grant a security interest in certain water rights of ABTC for the benefit of the Company to secure certain payment obligations of ABTC under the amended agreement. During the third quarter of 2023, the Company sold all 9,076,923 ABTC shares with gross proceeds of $5,456,920, net of commission fees of $90,939 (see Note 2, Investments ). As of September 30, 2023, the Company recorded a receivable of $634,019 for the difference of the net proceeds received of $5,365,981 and ABTC guarantee that the Company will receive additional cash if and to the extent that the net proceeds from such shares are less than $6.0 million. The Company will return the security interest in the water rights to ABTC once the receivable of $634,019 is paid by ABTC, payment is expected in the fourth quarter of 2023. On August 11, 2023, the Company assigned and transferred to ABTC all outstanding limited liability company membership interest of Aqua Metals Transfer LLC, effectively closing on the sale of the Facility. Consideration received for the Facility and equipment as of September 30, 2023 are as follows: Date Consideration Fair Value of Consideration March 1, 2023 Cash $ 6,000,000 March 31, 2023 Cash 5,000,000 April 6, 2023 (modified April 21, 2023) Restricted shares of ABTC common stock (10,000,000 shares) 9,000,000 April 21, 2023 Cash 7,000,000 May 12, 2023 Cash 1,000,000 May 12, 2023 Restricted shares of ABTC common stock (1,000,000 shares) 365,000 May 22, 2023 Cash 2,000,000 June 30, 2023 ABTC common shares returned in lieu of escrowed funds (1,923,077 shares) (1,500,000) Total Consideration $ 28,865,000 Total consideration $ 28,865,000 Carrying value of manufacturing facility and equipment sold (21,397,165) Costs associated with the transaction (163,265) Gain on sale of manufacturing facility $ 7,304,570 For the three and nine-months ended September 30, 2023, we recognized a gain on sale of Facility of $7.1 million and $7.3 million, respectively. On April 21, 2023, the Company and ABTC entered into a pre-closing lease agreement for the Facility whereby ABTC could use the Facility until the time the sale is finalized. The terms of the lease agreement commenced on April 21, 2023, and ended on June 30, 2023 with ABTC paying $1 in rent per month. On June 30, 2023, the lease term was automatically extended after June 30, 2023, on a month-to-month basis, and monthly rent increased to $175,000 per month. Under the lease terms, ABTC was responsible for payment of all taxes and operating costs associated with the Facility. In the third quarter of 2023, the Company received $237,473 in rental income from ABTC for renting the Facility prior to the closing date of August 11, 2023, at which time the lease was terminated. Assets held for sale at December 31, 2022 include: December 31, 2022 Right of use lease asset, net of amortization $ 15,709,039 Lease intangible, net of amortization 3,501,939 Deposits 1,250,000 Property, plant and equipment 710,563 Construction in progress 513,324 Total assets held for sale $ 21,684,865 Liabilities held for sale at December 31, 2022 include: December 31, 2022 Right of use lease liability 12,021,566 Total liabilities held for sale $ 12,021,566

DEBT OBLIGATIONS

DEBT OBLIGATIONS	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
DEBT OBLIGATIONS	DEBT OBLIGATIONS Debt at September 30, 2023 and December 31, 2022 consisted of the following: September 30, 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 - 16% interest, due January 31, 2026 2,000,000 2,000,000 Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 — 3,150,000 Total debt 6,290,000 9,440,000 Less: debt discounts and issuance costs (475,022) (1,522,667) Total debt, net of discounts 5,814,978 7,917,333 Less: current maturities, net of discounts and issuance costs — (1,795,890) Long-term debt, net of discounts and issuance costs $ 5,814,978 $ 6,121,443 GHF, Inc. Secured Promissory Note We entered into a long-term promissory note (the "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 2021 Note 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 September 30, 2023 and 2022, we recognized interest expense of $160,188 and $116,057, respectively, which includes OID amortization of $95,309 and $44,552, respectively, in connection with the GHF 2021 Note. During the nine-months ended September 30, 2023 and 2022, we recognized interest expense of $475,340 and $350,924, respectively, which includes OID amortization of $282,819 and $130,652, respectively, in connection with the GHF 2021 Note. Alvin Fund Note We entered into a promissory note (the "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 was 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. On September 30, 2023, the Company entered into an amendment to extend the maturity of the Alvin Fund 2022 Note to January 31, 2026, at an interest rate of 16%. During the three and nine-months ended September 30, 2023, we recognized interest expense of $108,384 and $321,617, respectively, which includes amortization of discount of $63,014 and $186,986, respectively, in connection with the Alvin Fund 2022 Note. During the three and nine-months ended September 30, 2022, we recognized interest expense of $0 in connection with the Alvin Fund 2022 Note. On June 21, 2023 and September 1, 2023, the Company issued 270,757 and 74,353 shares, respectively, of unregistered restricted common shares with a fair value of $107,507 and $45,370, respectively, to Alvin Fund LLC in lieu of cash payments for interest under 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 ("Ionic Note") with Ionic. 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 Ionic 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 September 30, 2023 and December 31, 2022, the Company bifurcated the conversion feature and recorded a derivative liability of $0 and $420,000, respectively, reflected in our condensed consolidated balance sheet. During the three-months ended September 30, 2023 and 2022, we recognized interest expense of $13,111 and $0, respectively, and amortization of discount of $22,357 and $0, respectively, in connection with the Ionic Note. During the nine-months ended September 30, 2023 and 2022, we recognized interest expense of $95,833 and $0, respectively, and amortization of discount of $189,938 and $0, respectively, in connection with the Ionic Note. During the nine-month period ended September 30, 2023, the Company delivered 9,309,375 shares of common stock with a fair value of $4,499,598 at an average conversion price per share of $0.48 upon the conversion of a principal balance of $3,150,000 and accrued interest of $103,912. The converted debt had an associated derivative liability balance of $1,519,587 which was reversed upon conversion. During the three-months ended September 30, 2023, the Company recorded a gain on conversion of debt of $289,512. During the nine-months ended September 30, 2023, the Company recorded a gain on conversion of debt of $51,856. 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 the Company's common stock issued upon earlier conversions. At September 30, 2023, the Ionic Note was fully converted and the Company estimates that approximately 415,000 of excess shares will be returned during the fourth quarter of 2023.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 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 September 30, 2023: Year Leases Remainder of 2023 $ 25,750 2024 109,000 2025 111,000 2026 151,000 2027 151,000 Thereafter 1,512,250 Total minimum annual lease payments $ 2,060,000 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 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 comply with applicable laws and regulations in all material respects. The Company has made, and expects to make 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 or 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	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
EQUITY	EQUITY Issuance of Registered Shares of Common Stock On February 13, 2023, we entered into an equity purchase agreement (the “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 $5,000,000 from time to time, at our option, on terms we deem favorable. As of September 30, 2023, the Company issued 10,892,604 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 $5,000,000 at an average price per share of $0.46, and additional 552,486 common shares at a fair value of $200,000 in commitment fees. As of September 30, 2023, the 2023 Leviston Sales Agreement has no remaining capacity. On December 16, 2022, the Company entered into a securities purchase agreement for an unsecured convertible promissory note ("Ionic Note") with Ionic. The Ionic Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. During the nine-month period ended September 30, 2023, the Company delivered 9,309,375 shares of common stock with a fair value of $4,499,598 at an average conversion price per share of $0.48 upon the conversion of a principal balance of $3,150,000 and accrued interest of $103,912 (see Note 9, 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 were 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 paid commissions equal to 5% of the offering proceeds to the placement agent in connection with such sales. 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 nine-month period ended September 30, 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. As of September 30, 2023, the Purchase Agreement has $7,550,000 remaining capacity. Issuance (Cancellation) of Unregistered Shares of Common Stock On September 1, 2023, the Company issued 74,353 shares of unregistered restricted common shares with a fair value of $45,370 to Alvin Fund LLC in lieu of cash payments for interest under the Alvin Fund 2022 Note. On August 25, 2023, the Company issued 963,074 shares of unregistered common stock with a fair value of $482,500 to Northern Comstock LLC as payment for obligations due under the Northern Comstock operating agreement. On June 21, 2023, the Company issued 270,757 shares of unregistered restricted common shares with a fair value of $107,507 to Alvin Fund LLC in lieu of cash payments for interest under the Alvin Fund 2022 Note. 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. On August 26, 2022, we issued 802,295 shares of unregistered restricted common shares with a fair value of $482,500 to Northern Comstock LLC as payment for obligations due under the Northern Comstock operating agreement. On June 21, 2022, the Company also entered into an equity purchase agreement (the “Purchase Agreement”) with Tysadco Partners, LLC (“Tysadco”) for the private placement of 3,076,923 common shares at a purchase price of $0.65 per share. The Company paid $140,000 in cash and delivered 57,143 common shares with a fair market value of $40,000 to the placement agent in connection with such sale. On May 20, 2022, the Company cancelled 720,000 common shares returned by a previous employee who was a former owner of MANA. On April 7, 2022, the Company issued 1,500,000 common shares with a six-month restriction period to Decommissioning Services LLC for the purchase of the Haywood quarry and industrial property (see Note 7, Leases ). 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. Non-controlling 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 16, Related Party Transactions ) and is accounted for as a noncontrolling interest in our condensed consolidated financial statements. During the nine-months ended September 30, 2022, the Company and AQMS made $3,276,472 and $500,000, respectively, in additional investments to LINICO. For the nine-months ended September 30, 2023, the Company and AQMS did not make additional capital contribution in LINICO. As of September 30, 2023 and December 31, 2022, we own 88.23% and 88.21%, respectively, of LINICO and AQMS owns 11.77% and 11.79%, respectively. LINICO is required to 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 8% of the Original Issue Price of such shares, plus the amount of previously accrued and unpaid dividends. As of September 30, 2023 and December 31, 2022, accrued dividends of $404,839 and $266,516, respectively, were due to AQMS and are included in accrued liabilities on the condensed consolidated financial statements. For the three and nine months ended September 30, 2023, LINICO paid AQMS distributions of $70,355. 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 September 30, 2023 and December 31, 2022, our treasury stock includes 2,605,323 shares of our common stock with carrying value of $3,360,867. The shares were acquired with our acquisition of LINICO on December 30, 2021 and are carried at cost and presented as a reduction to equity. 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 reduction to additional paid in capital. No sales of treasury stock were made for the nine-months ended September 30, 2023. Warrants Outstanding warrants at September 30, 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	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS We currently have no assets measured at fair value on a recurring basis at September 30, 2023. The following table presents our liabilities measured at fair value on a recurring basis at September 30, 2023: Fair Value Measurements at September 30, 2023 Total Quoted Significant Significant Liabilities: LINICO related derivative $ (3,773,162) $ — $ (3,773,162) $ — Haywood derivative (1,085,000) — (1,085,000) — GenMat derivative (2,649,015) — (2,649,015) — Total liabilities measured at fair value $ (7,507,177) $ — $ (7,507,177) $ — We had no assets measured at fair value on a recurring basis at December 31, 2022. The following table presents our liabilities measured at fair value on a recurring basis at December 31, 2022: 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 nine-months ended September 30, 2022, the Company recognized a loss of $605,000 in the fair value measurement of the Note and a $6,650,000 exchange of the note receivable associated with the Tonogold agreement using significant unobservable inputs (Level 3). As of September 30, 2022, the ending balance of investments measured at fair value was $0. During the three and nine-months ended September 30, 2023, the Company recognized a gain of $76,667 and a loss of $1,099,587, respectively, for the change in fair value of the Ionic convertible debenture derivative. For the three and nine-months ended September 30, 2023, $523,333 and $1,519,587, respectively, of the derivative liability was fully converted using significant unobservable inputs (Level 3). VALUATION METHODOLOGIES The 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. Derivatives The Company has several derivatives associated with its common stock including make-whole commitments and a debt conversion option. The following tables presents our derivatives for the three and nine-months ended September 30, 2023, measured at fair value: For the Three-Months Ended September 30, 2023 As of June 30, 2023 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2023 Ionic convertible debenture derivative $ (600,000) $ 523,333 $ 76,667 $ — $ — LINICO related derivative (3,278,162) — (1,120,000) 625,000 (3,773,162) Haywood derivative (605,000) — (480,000) — (1,085,000) GenMat derivative (3,303,172) — (845,843) 1,500,000 (2,649,015) Total liabilities measured at fair value $ (7,786,334) $ 523,333 $ (2,369,176) $ 2,125,000 $ (7,507,177) For the Nine-Months Ended September 30, 2023 As of December 31, 2022 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2023 Ionic convertible debenture derivative $ (420,000) $ 1,519,587 $ (1,099,587) $ — $ — LINICO related derivative (6,053,162) — 455,000 1,825,000 (3,773,162) Haywood derivative (1,480,000) — 195,000 200,000 (1,085,000) GenMat derivative (6,592,638) — 343,623 3,600,000 (2,649,015) Total liabilities measured at fair value $ (14,545,800) $ 1,519,587 $ (105,964) $ 5,625,000 $ (7,507,177) The following tables presents our derivatives for the three and nine-months ended September 30, 2022, measured at fair value: For the Three-Months Ended September 30, 2022 As of June 30, 2022 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2022 LINICO related derivative $ (5,088,162) $ — $ (700,000) $ — $ (5,788,162) Haywood derivative (1,120,000) — (300,000) — (1,420,000) GenMat derivative (8,140,000) — (600,000) — (8,740,000) Total liabilities measured at fair value $ (14,348,162) $ — $ (1,600,000) $ — $ (15,948,162) For the Nine-Months Ended September 30, 2022 As of December 31, 2021 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2022 LINICO related derivative $ (2,743,162) $ — $ (3,045,000) $ — $ (5,788,162) Haywood derivative — 245,000 (1,665,000) — (1,420,000) GenMat derivative (6,130,000) — (2,610,000) — (8,740,000) LPB derivative $ 342,000 $ (937,000) $ 595,000 — Total liabilities measured at fair value $ (8,531,162) $ (692,000) $ (6,725,000) $ — $ (15,948,162) At September 30, 2023 and December 31, 2022, the fair value of the LINICO, Haywood, and GenMat derivatives was based on a trading price of the Company’s shares of $0.41 and $0.28, respectively. Ionic Ventures, LLC Conversion Option On December 16, 2022, we recorded a derivative liability on the consolidated balance sheets in connection with the Ionic 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. During the three and nine-months ended September 30, 2023, the Company recorded a gain of $76,667 and a loss of $1,099,587, respectively, for the change in fair value of the derivative. At September 30, 2023 and December 31, 2022, the fair value of the derivative liability was $0 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 September 30, 2023, the derivative was fully converted. The derivative liability was classified within Level 3 of the valuation hierarchy. 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 nine-months ended September 30, 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. American Battery Technology Investment In connection with the sale of the Facility, the Company received 11 million shares of restricted common stock from the purchaser of the Facility, ABTC, with an initial fair value of $9,365,000 The fair value of our investment in ABTC restricted common shares acquired in connection with the sale of the Facility was valued using a Monte Carlo valuation model as follows. Date Description Fair Value Beginning Stock Price Volatility Risk Free Rate April 6, 2023 10 million ABTC shares (make-whole provision $6.6 million to $7.6 million) $ 7,000,000 $ 0.78 94.0 % 4.80 % April 21, 2023 10 million ABTC shares (make-whole provision $6.6 million) $ 2,000,000 $ 0.86 95.0 % 5.00 % May 12, 2023 1 million ABTC shares $ 365,000 $ 0.74 95.0 % 5.07 % June 30, 2023 ABTC common shares (9,076,923 shares) $ 7,100,000 $ 0.77 89.0 % 5.26 % 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 $0 and $605,000, respectively, for the change in fair value in other expense in the condensed consolidated statements of operations for the three and nine-months ended September 30, 2022. Other Financial Instruments At September 30, 2023, the carrying amount of cash and cash equivalents, notes receivable, investment in Green Li-ion and debt carried at amortized costs, approximates fair value because of the short-term maturity of these financial instruments.

OTHER INCOME AND EXPENSES

OTHER INCOME AND EXPENSES	9 Months Ended
	Sep. 30, 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 and nine-months ended September 30, 2023 and September 30, 2022: Three-Months Ended Three-Months Ended Nine-Months Ended Nine-Months Ended September 30, 2023 September 30, 2022 September 30, 2023 September 30, 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 (531,535) (279,892) (1,337,801) (858,712) ABTC amendment fee and charges — — 250,000 — Pelen deposit write off (150,000) (150,000) (150,000) (150,000) All other (143) (5,260) 2,861 (59,672) Total other income (expense) $ (681,678) $ (435,152) $ (1,234,940) $ (1,908,732)

NET INCOME (LOSS) PER COMMON SH

NET INCOME (LOSS) PER COMMON SHARE	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER COMMON SHARE	NET INCOME (LOSS) PER COMMON SHAREBasic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share reflects the potential dilution that could occur if outstanding stock options were exercised into common stock. For the three and nine-months ended September 30, 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. The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net income (loss) per share: Three-Months Ended Nine-Months Ended September 30, September 30, 2023 2022 2023 2022 Numerator: Net income (loss) attributed to Comstock Inc. $ 12,364,975 $ (5,126,252) $ 1,227,550 $ (25,271,653) Denominator: Basic weighted average shares outstanding 109,093,289 76,481,625 101,853,484 70,866,854 Incremental shares 1,263,581 — 142,661 — Diluted weighted average shares outstanding 110,356,870 76,481,625 101,996,145 70,866,854 Net income (loss) per common shares: Basic EPS $ 0.11 $ (0.07) $ 0.01 $ (0.36) Diluted EPS $ 0.11 $ (0.07) $ 0.01 $ (0.36) For the nine-months ended September 30, 2023 and 2022, the weighted average number of shares outstanding, for the purpose of calculating earnings per share, were reduced by treasury shares of 2,298,676 and 2,284,898, respectively, which is the number of treasury shares through our ownership in LINICO. The remaining 306,647 and 320,425, respectively, weighted average treasury shares are deemed to be owned by AQMS. For the three and nine-months ended September 30, 2023, the calculation of incremental shares for diluted weighted average shares outstanding did not include the following items due to their anti-dilutive impact: 439,583 performance award shares, 527,500 market condition award shares, and 700,000 warrant shares. Additionally, the incremental share calculation for the nine-months ended September 30, 2023 did not include the anti-dilutive impact of 1,718,952 convertible debt shares. For the three and nine-month periods ended September 30, 2022, all potentially dilutive shares were anti-dilutive due to the net losses incurred in those periods.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We have the following segments and reporting units: renewable fuels, renewable metals, mining, strategic investments and corporate. The Company’s goal is to accelerate the commercialization of decarbonizing technologies. Once a technology achieves a certain technology readiness or a justifiable critical mass or market distinction, we strategically plan its commercialization and dedicate resources toward that end. Until then, it is managed with corporate resources. Summarized financial information relating to our reportable segments is provided below. During the third quarter 2023, our chief operating decision maker ("CODM") assesses performance and allocation of resources to five segments and reporting units which include renewable fuels, renewable metals, mining, strategic investments and other. Previously, our CODM assessed performance and allocation of resources to three business segments and reporting units including renewable energy, mining and strategic and other investments. Certain amounts have been reclassified to conform to the current period presentation on a comparable basis. The Company's strategic plans, executes and monitors each reporting segment and has dedicated personnel responsible for each reportable segment. Our renewable fuels segment represents our lignocellulosic biomass into biointermediates for refining into renewable fuels. Our renewable metals segment represents our recycling of electrification products. Our mining segment includes our gold and silver mining assets and related real estate. Our strategic investments segment includes our investments in GenMat, Green Li-ion and SSOF and our corporate segment includes all other assets and general corporate costs. Mining revenue is from leasing mineral claims and other real estate. Three-Months Ended September 30, 2023 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ 781 $ — $ 519,166 $ — $ 240,774 $ 760,721 Depreciation and amortization $ 20,423 $ 15,911 $ 61,694 $ 15,098 $ 563,653 $ 676,779 Income (loss) from operations $ (1,269,183) $ (188,933) $ 27,740 $ (2,981,631) $ 7,087,386 $ 2,675,379 Change in fair value of derivative instruments $ — $ — $ — $ — $ (2,369,176) $ (2,369,176) Total other income (expense), net $ 732 $ — $ 53,016 $ 14,549,213 $ (3,537,176) $ 11,065,785 Net income (loss) $ (1,268,451) $ (188,933) $ 80,756 $ 11,567,582 $ 3,550,210 $ 13,741,164 Total Assets $ 253,425 $ 1,352,814 $ 24,769,367 $ 46,484,033 $ 21,788,478 $ 94,648,117 Capital Expenditures $ — $ 694,480 $ — $ — $ 5,000 $ 699,480 Three-Months Ended September 30, 2022 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 32,050 $ — $ 7,800 $ 39,850 Depreciation and amortization $ 12,453 $ — $ 71,844 $ 147,247 $ 563,021 $ 794,565 Income (loss) from operations $ (1,236,509) $ — $ 1,185,570 $ (599,771) $ (2,273,222) $ (2,923,932) Change in fair value of derivative instruments $ — $ — $ — $ — $ (1,600,000) $ (1,600,000) Impairment of investments and note receivable, net recovery $ — $ — $ 4,441 $ — $ — $ 4,441 Total other income (expense), net $ 1,357 $ — $ 1,210 $ (417,806) $ (1,975,873) $ (2,391,112) Net income (loss) $ (1,235,150) $ — $ 1,186,780 $ (867,577) $ (4,399,097) $ (5,315,044) Total Assets $ 2,538,029 $ — $ 27,114,496 $ 48,537,296 $ 38,309,191 $ 116,499,012 Capital Expenditures $ — $ — $ — $ 229,300 $ — $ 229,300 Nine-Months Ended September 30, 2023 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ 781 $ — $ 569,641 $ — $ 256,374 $ 826,796 Depreciation and amortization $ 59,984 $ 15,911 $ 185,082 $ 60,392 $ 1,691,332 $ 2,012,701 Income (loss) from operations $ (4,705,633) $ (317,115) $ (1,328,673) $ (3,509,780) $ 1,527,419 $ (8,333,782) Change in fair value of derivative instruments $ — $ — $ — $ — $ (105,964) $ (105,964) Total other income (expense), net $ 2,642 $ — $ 142,546 $ 13,657,392 $ (2,913,965) $ 10,888,615 Net income (loss) $ (4,702,991) $ (317,115) $ (1,186,127) $ 10,147,613 $ (1,386,547) $ 2,554,833 Total Assets $ 253,425 $ 1,352,814 $ 24,769,367 $ 46,484,033 $ 21,788,478 $ 94,648,117 Capital Expenditures $ 68,582 $ 694,480 $ 736,595 $ — $ 15,896 $ 1,515,553 Nine-Months Ended September 30, 2022 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 124,000 $ — $ 23,400 $ 147,400 Depreciation and amortization $ 64,113 $ — $ 257,147 $ 441,741 $ 1,684,987 $ 2,447,988 Income (loss) from operations $ (5,207,142) $ — $ 633,592 $ (1,369,791) $ (7,212,371) $ (13,155,712) Change in fair value of derivative instruments $ — $ — $ — $ 595,000 $ (7,320,000) $ (6,725,000) Impairment of intangible assets $ — $ — $ — $ — $ (338,033) $ (338,033) Impairment of investments and note receivable, net recovery $ — $ — $ (2,450,892) $ (54,587) $ (733,731) $ (3,239,210) Total other income (expense), net $ 4,462 $ — $ (2,435,522) $ (1,179,664) $ (9,186,228) $ (12,796,952) Net income (loss) $ (5,202,680) $ — $ (1,801,930) $ (2,399,455) $ (16,548,599) $ (25,952,664) Total Assets $ 2,538,029 $ — $ 27,114,496 $ 48,537,296 $ 38,309,191 $ 116,499,012 Capital Expenditures $ — $ — $ — $ 816,302 $ — $ 816,302

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The following related party transactions occurred during the nine-months ended September 30, 2023 and 2022. AMENDMENT TO FPC ASSET PURCHASE AGREEMENT On September 7, 2021, the Company closed on an Asset Purchase Agreement with Flux Photon Corporation (“FPC”), to acquire certain intellectual property and related 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, with a remaining 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 chief technology officer to the Company’s Board of Directors in connection with the Company’s acquisition of Comstock Innovations Corporation 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 nine-months ended September 30, 2022 in the renewable fuels segment. LEASE AND PURCHASE AGREEMENT FOR BATTERY RECYCLING FACILITY On March 1, 2023, the Company sold $782,500 in equipment purchased from AQMS in 2022 that was classified as Assets Held for Sale at December 31, 2022. AQMS has a noncontrolling interest of LINICO. The chief financial officer of AQMS was on the Company's board of directors until he resigned effective as of April 5, 2023. On April 26, 2023, the Company closed on the purchase of Aqua Metals Transfer LLC, a subsidiary of AQMS, whose sole asset was the Facility, and paid $12.0 million due to AQMS, effectively taking full ownership of the Facility. The previously existing lease between LINICO and AQMS was terminated. TRANSACTIONS INVOLVING SIERRA SPRINGS OPPORTUNITY FUND As of September 30, 2023, the Company has provided SSOF and one of its subsidiaries with a total of $6,460,000 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. Sierra Clean Processing LLC, a wholly-owned subsidiary of SSOF, owns the building at 600 Lake Avenue, Silver Springs, Nevada which the Company entered into the Building Lease on August 15, 2023 (see Note 7, Leases ). The Company's CEO is an executive and director of Sierra Clean Processing LLC.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On October 11, 2023, Comstock Fuels, a wholly owned subsidiary of the Company, entered into an Exclusive License Agreement (the “License Agreement”) with RenFuel K2B AB (“RenFuel”), pursuant to which Comstock Fuels obtained an exclusive license for use of RenFuel’s patented process in North America, Central America, and South America. The License Agreement also includes a non-exclusive license to sell the resulting products globally, and a minimum commercialization spending requirement of $250,000 per calendar quarter commencing on January 1, 2024. Comstock Fuels agreed to pay RenFuel royalty fees based on a percentage of certain (1) royalty income earned in connection with sublicensing to third parties, or (2) production income earned by Comstock Fuel’s direct production and sales, subject to certain exceptions in the License Agreement. Unless earlier terminated, the License agreement will continue so long as RenFuel continues to hold (1) at least one unexpired patent or (2) any know-how in the licensed intellectual property. Either party may terminate the License Agreement in the event of the other party’s material breach, following notice and cure period, or insolvency. On October 3, 2023, the U.S. Department of Energy ("DOE") awarded the Company a $2,000,000 grant to build a pre-pilot scale system to demonstrate one of the Company's unique pathways to produce renewable diesel, sustainable aviation fuel, gasoline, and marine fuel from forestry residues and other forms of lignocellulosic biomass at dramatically improved yield. The Company has agreed to contribute an additional $2,738,966 towards a total project cost of $4,738,966.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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"), Comstock Innovation Corporation
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) 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. We will adopt this new guidance on January 1, 2024 and do not expect a material impact to our financial position or results of operations. 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)	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Non-current Investments	At September 30, 2023 and December 31, 2022, our investments include: September 30, 2023 December 31, 2022 Equity Method Investments: Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 11,989,589 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 604,227 25.00% 619,184 25.00% Total equity method investments 12,593,816 13,931,617 Measurement Alternative Investments: Green Li-ion Pte. Ltd. preferred shares 18,912,985 4,517,710 Sierra Springs Opportunity Fund, Inc. 335,000 335,000 Total measurement alternative investments 19,247,985 4,852,710 Total Investments 31,841,801 18,784,327 Less: current investments 18,912,985 — Long-term investments $ 12,928,816 $ 18,784,327 For the three and nine-months ended September 30, 2023, the gain (loss) on investments is as follows: Three-Months Ended Nine-Months Ended September 30, 2023 September 30, 2023 Realized gain on sale of 1,500 Green Li-ion shares $ 597,248 $ 597,248 Unrealized gain on remaining 35,662 Green Li-ion preferred shares 14,577,627 14,577,627 Realized loss on sale of 9,076,923 ABTC common stock (1,100,000) (1,865,000) Total gain on investments $ 14,074,875 $ 13,309,875 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method for the periods presented, compiled from the equity investee's financial statements and reported on a one quarter lag is as follows: September 30, 2023 December 31, 2022 Current assets $ 366,838 $ 1,023,023 Non-current assets 7,565,211 12,034,506 Current liabilities — 89,584 Nine-Months Ended September 30, 2023 September 30, 2022 Revenues 47,400 52,675 Gross Profit 47,400 52,675 Net loss $ (3,587,417) $ (2,228,217)

NOTES RECEIVABLE AND ADVANCES_2

NOTES RECEIVABLE AND ADVANCES, NET (Tables)	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Schedule of Notes Receivable and Advances, Net	Notes receivable and advances, net at September 30, 2023 and December 31, 2022 include: September 30, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ 6,460,000 $ 4,990,000 Other notes receivable 16,267 22,275 Total notes receivable and advances, current portion $ 6,476,267 $ 5,012,275 Non-current portion Daney Ranch note receivable $ 988,271 $ 993,000 Unamortized discount for implied interest — (33,682) Daney Ranch note receivable, net of discount 988,271 959,318 Total notes receivable and advances, non-current portion, net $ 988,271 $ 959,318

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Property, plant and equipment at September 30, 2023 and December 31, 2022 include the following: September 30, 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 6,391,050 5,212,891 Accumulated depreciation (27,242,999) (26,748,929) Total property, plant and equipment, net $ 14,158,183 $ 13,474,094
Schedule of Mineral Rights and Properties	Our properties at September 30, 2023 and December 31, 2022 consisted of the following: September 30, 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)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets at September 30, 2023 and December 31, 2022 include the following: Description Estimated Economic Life September 30, 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 (3,880,443) (2,379,091) Intangible assets, net $ 16,162,329 $ 17,663,681 Accumulated amortization as of September 30, 2023 and December 31, 2022 consisted of the following: September 30, 2023 December 31, 2022 Developed technologies $ 3,627,948 $ 2,172,594 License agreements 121,641 78,415 Customer agreements 122,885 122,884 Distribution agreements 6,744 4,497 Trademarks 1,225 701 Accumulated amortization $ 3,880,443 $ 2,379,091
Schedule of Future Minimum Amortization Expense	Future minimum amortization expense is as follows at September 30, 2023: Remainder of 2023 $ 498,375 2024 1,993,499 2025 1,993,499 2026 1,993,499 2027 1,991,425 Thereafter 7,692,032 $ 16,162,329
Schedule of Changes in Intangible Assets and Goodwill	Changes in the intangible assets and goodwill balances for the nine-months ended September 30, 2023 and 2022, are presented below: As of December 31, 2022 Additions Impairment Amortization As of September 30, 2023 Intangible assets $ 20,042,772 $ — $ — $ — $ 20,042,772 Accumulated amortization (2,379,091) — — (1,501,352) (3,880,443) Total intangible assets and goodwill, net $ 17,663,681 $ — $ — $ (1,501,352) $ 16,162,329 As of December 31, 2021 Additions Impairment Amortization As of September 30, 2022 Intangible assets $ 23,514,259 $ 500,000 $ (350,000) $ — $ 23,664,259 Accumulated amortization (338,958) — 11,965 (1,641,308) (1,968,301) Goodwill 12,788,671 — — — 12,788,671 Total intangible assets and goodwill, net $ 35,963,972 $ 500,000 $ (338,035) $ (1,641,308) $ 34,484,629

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses and other liabilities at September 30, 2023 and December 31, 2022 consisted of the following: September 30, 2023 December 31, 2022 Accrued interest expense $ 17,072 $ 43,398 Accrued payroll costs 646,932 627,210 Accrued incentive compensation 1,332,169 928,125 Accrued vendor liabilities 234,726 115,653 Other accrued expenses 98,215 5,211 Total accrued expenses and other liabilities $ 2,329,114 $ 1,719,597

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2023 December 31, 2022 Finance lease right-of-use asset Assets held for sale $ — $ 15,709,039 Finance lease right-of-use asset Finance lease - right of use asset, net 2,934,999 2,911,458 Operating lease right-of-use asset Other assets - noncurrent 208,799 — Operating lease right-of-use asset Other assets - noncurrent 38,095 42,061 Total right of use assets $ 3,181,893 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 35,712 $ 5,211 Operating lease liability - long-term Other liabilities 215,252 40,193 Finance lease liability Liabilities - held for sale — 12,021,566 Finance lease liability, current portion Finance lease - right of use lease liability 847,129 409,143 Finance lease liability Finance lease - right of use lease liability, non-current portion — 406,968 Total lease liabilities $ 1,098,093 $ 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 Nine-Months Ended September 30, 2023 September 30, 2022 September 30, 2023 September 30, 2022 Finance lease cost: Amortization of right-of-use assets $ 9,307 $ 135,768 $ 32,960 $ 396,895 Interest on lease liabilities 16,776 210,880 229,426 612,762 Operating lease cost 12,464 2,525 17,513 7,574 Total lease cost $ 38,547 $ 349,173 $ 279,899 $ 1,017,231 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: September 30, 2023 September 30, 2022 Weighted-average remaining lease term in years - finance leases 0.58 0.48 Weighted-average remaining lease term in years - operating leases 4.86 6.00 Weighted-average discount rate - finance leases 8.0 % 6.1 % Weighted-average discount rate - operating leases 13.2 % 11.0 %
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 $ 16,565 $ 25,065 2024 67,112 860,564 2025 69,118 — 2026 71,175 — 2027 73,285 — Thereafter 46,372 — Total lease payments 343,627 885,629 Less: imputed interest operating and finance leases (92,663) (38,500) Present value of lease liabilities $ 250,964 $ 847,129
Schedule of Lease Income	Minimum lease payments for operating leases to be received from others are as follows: For the remainder of 2023 $ 22,725 2024 94,725 2025 96,000 2026 96,000 2027 96,000 Thereafter 192,000 Total Minimum Lease Income $ 597,450

SALE OF MANUFACTURING FACILITY

SALE OF MANUFACTURING FACILITY (Tables)	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Consideration Received For Facility And Equipment	Consideration received for the Facility and equipment as of September 30, 2023 are as follows: Date Consideration Fair Value of Consideration March 1, 2023 Cash $ 6,000,000 March 31, 2023 Cash 5,000,000 April 6, 2023 (modified April 21, 2023) Restricted shares of ABTC common stock (10,000,000 shares) 9,000,000 April 21, 2023 Cash 7,000,000 May 12, 2023 Cash 1,000,000 May 12, 2023 Restricted shares of ABTC common stock (1,000,000 shares) 365,000 May 22, 2023 Cash 2,000,000 June 30, 2023 ABTC common shares returned in lieu of escrowed funds (1,923,077 shares) (1,500,000) Total Consideration $ 28,865,000 Total consideration $ 28,865,000 Carrying value of manufacturing facility and equipment sold (21,397,165) Costs associated with the transaction (163,265) Gain on sale of manufacturing facility $ 7,304,570
Schedule of Assets Held for Sale	Assets held for sale at December 31, 2022 include: December 31, 2022 Right of use lease asset, net of amortization $ 15,709,039 Lease intangible, net of amortization 3,501,939 Deposits 1,250,000 Property, plant and equipment 710,563 Construction in progress 513,324 Total assets held for sale $ 21,684,865
Schedule of Liabilities Held for Sale	Liabilities held for sale at December 31, 2022 include: December 31, 2022 Right of use lease liability 12,021,566 Total liabilities held for sale $ 12,021,566

DEBT OBLIGATIONS (Tables)

DEBT OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Obligations	Debt at September 30, 2023 and December 31, 2022 consisted of the following: September 30, 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 - 16% interest, due January 31, 2026 2,000,000 2,000,000 Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 — 3,150,000 Total debt 6,290,000 9,440,000 Less: debt discounts and issuance costs (475,022) (1,522,667) Total debt, net of discounts 5,814,978 7,917,333 Less: current maturities, net of discounts and issuance costs — (1,795,890) Long-term debt, net of discounts and issuance costs $ 5,814,978 $ 6,121,443

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2023: Year Leases Remainder of 2023 $ 25,750 2024 109,000 2025 111,000 2026 151,000 2027 151,000 Thereafter 1,512,250 Total minimum annual lease payments $ 2,060,000

EQUITY (Tables)

EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Schedule of Outstanding Warrants	Outstanding warrants at September 30, 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)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our liabilities measured at fair value on a recurring basis at September 30, 2023: Fair Value Measurements at September 30, 2023 Total Quoted Significant Significant Liabilities: LINICO related derivative $ (3,773,162) $ — $ (3,773,162) $ — Haywood derivative (1,085,000) — (1,085,000) — GenMat derivative (2,649,015) — (2,649,015) — Total liabilities measured at fair value $ (7,507,177) $ — $ (7,507,177) $ — We had no assets measured at fair value on a recurring basis at December 31, 2022. The following table presents our liabilities measured at fair value on a recurring basis at December 31, 2022: 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)
Fair Value, Liabilities Measured on Recurring Basis	The following tables presents our derivatives for the three and nine-months ended September 30, 2023, measured at fair value: For the Three-Months Ended September 30, 2023 As of June 30, 2023 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2023 Ionic convertible debenture derivative $ (600,000) $ 523,333 $ 76,667 $ — $ — LINICO related derivative (3,278,162) — (1,120,000) 625,000 (3,773,162) Haywood derivative (605,000) — (480,000) — (1,085,000) GenMat derivative (3,303,172) — (845,843) 1,500,000 (2,649,015) Total liabilities measured at fair value $ (7,786,334) $ 523,333 $ (2,369,176) $ 2,125,000 $ (7,507,177) For the Nine-Months Ended September 30, 2023 As of December 31, 2022 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2023 Ionic convertible debenture derivative $ (420,000) $ 1,519,587 $ (1,099,587) $ — $ — LINICO related derivative (6,053,162) — 455,000 1,825,000 (3,773,162) Haywood derivative (1,480,000) — 195,000 200,000 (1,085,000) GenMat derivative (6,592,638) — 343,623 3,600,000 (2,649,015) Total liabilities measured at fair value $ (14,545,800) $ 1,519,587 $ (105,964) $ 5,625,000 $ (7,507,177) The following tables presents our derivatives for the three and nine-months ended September 30, 2022, measured at fair value: For the Three-Months Ended September 30, 2022 As of June 30, 2022 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2022 LINICO related derivative $ (5,088,162) $ — $ (700,000) $ — $ (5,788,162) Haywood derivative (1,120,000) — (300,000) — (1,420,000) GenMat derivative (8,140,000) — (600,000) — (8,740,000) Total liabilities measured at fair value $ (14,348,162) $ — $ (1,600,000) $ — $ (15,948,162) For the Nine-Months Ended September 30, 2022 As of December 31, 2021 Additions (Deductions) Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of September 30, 2022 LINICO related derivative $ (2,743,162) $ — $ (3,045,000) $ — $ (5,788,162) Haywood derivative — 245,000 (1,665,000) — (1,420,000) GenMat derivative (6,130,000) — (2,610,000) — (8,740,000) LPB derivative $ 342,000 $ (937,000) $ 595,000 — Total liabilities measured at fair value $ (8,531,162) $ (692,000) $ (6,725,000) $ — $ (15,948,162)
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable	The fair value of our investment in ABTC restricted common shares acquired in connection with the sale of the Facility was valued using a Monte Carlo valuation model as follows. Date Description Fair Value Beginning Stock Price Volatility Risk Free Rate April 6, 2023 10 million ABTC shares (make-whole provision $6.6 million to $7.6 million) $ 7,000,000 $ 0.78 94.0 % 4.80 % April 21, 2023 10 million ABTC shares (make-whole provision $6.6 million) $ 2,000,000 $ 0.86 95.0 % 5.00 % May 12, 2023 1 million ABTC shares $ 365,000 $ 0.74 95.0 % 5.07 % June 30, 2023 ABTC common shares (9,076,923 shares) $ 7,100,000 $ 0.77 89.0 % 5.26 %

OTHER INCOME AND EXPENSES (Tabl

OTHER INCOME AND EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2023
Other Income and Expenses [Abstract]
Schedule of Other Income (Expense)	Other income (expense) net consisted of the following for the three and nine-months ended September 30, 2023 and September 30, 2022: Three-Months Ended Three-Months Ended Nine-Months Ended Nine-Months Ended September 30, 2023 September 30, 2022 September 30, 2023 September 30, 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 (531,535) (279,892) (1,337,801) (858,712) ABTC amendment fee and charges — — 250,000 — Pelen deposit write off (150,000) (150,000) (150,000) (150,000) All other (143) (5,260) 2,861 (59,672) Total other income (expense) $ (681,678) $ (435,152) $ (1,234,940) $ (1,908,732)

NET INCOME (LOSS) PER COMMON _2

NET INCOME (LOSS) PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Reconciliation of Numerator and Denominator used in Basic and Diluted Computation of Net Loss Per Share	The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net income (loss) per share: Three-Months Ended Nine-Months Ended September 30, September 30, 2023 2022 2023 2022 Numerator: Net income (loss) attributed to Comstock Inc. $ 12,364,975 $ (5,126,252) $ 1,227,550 $ (25,271,653) Denominator: Basic weighted average shares outstanding 109,093,289 76,481,625 101,853,484 70,866,854 Incremental shares 1,263,581 — 142,661 — Diluted weighted average shares outstanding 110,356,870 76,481,625 101,996,145 70,866,854 Net income (loss) per common shares: Basic EPS $ 0.11 $ (0.07) $ 0.01 $ (0.36) Diluted EPS $ 0.11 $ (0.07) $ 0.01 $ (0.36)

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Reportable Operating Segments	Three-Months Ended September 30, 2023 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ 781 $ — $ 519,166 $ — $ 240,774 $ 760,721 Depreciation and amortization $ 20,423 $ 15,911 $ 61,694 $ 15,098 $ 563,653 $ 676,779 Income (loss) from operations $ (1,269,183) $ (188,933) $ 27,740 $ (2,981,631) $ 7,087,386 $ 2,675,379 Change in fair value of derivative instruments $ — $ — $ — $ — $ (2,369,176) $ (2,369,176) Total other income (expense), net $ 732 $ — $ 53,016 $ 14,549,213 $ (3,537,176) $ 11,065,785 Net income (loss) $ (1,268,451) $ (188,933) $ 80,756 $ 11,567,582 $ 3,550,210 $ 13,741,164 Total Assets $ 253,425 $ 1,352,814 $ 24,769,367 $ 46,484,033 $ 21,788,478 $ 94,648,117 Capital Expenditures $ — $ 694,480 $ — $ — $ 5,000 $ 699,480 Three-Months Ended September 30, 2022 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 32,050 $ — $ 7,800 $ 39,850 Depreciation and amortization $ 12,453 $ — $ 71,844 $ 147,247 $ 563,021 $ 794,565 Income (loss) from operations $ (1,236,509) $ — $ 1,185,570 $ (599,771) $ (2,273,222) $ (2,923,932) Change in fair value of derivative instruments $ — $ — $ — $ — $ (1,600,000) $ (1,600,000) Impairment of investments and note receivable, net recovery $ — $ — $ 4,441 $ — $ — $ 4,441 Total other income (expense), net $ 1,357 $ — $ 1,210 $ (417,806) $ (1,975,873) $ (2,391,112) Net income (loss) $ (1,235,150) $ — $ 1,186,780 $ (867,577) $ (4,399,097) $ (5,315,044) Total Assets $ 2,538,029 $ — $ 27,114,496 $ 48,537,296 $ 38,309,191 $ 116,499,012 Capital Expenditures $ — $ — $ — $ 229,300 $ — $ 229,300 Nine-Months Ended September 30, 2023 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ 781 $ — $ 569,641 $ — $ 256,374 $ 826,796 Depreciation and amortization $ 59,984 $ 15,911 $ 185,082 $ 60,392 $ 1,691,332 $ 2,012,701 Income (loss) from operations $ (4,705,633) $ (317,115) $ (1,328,673) $ (3,509,780) $ 1,527,419 $ (8,333,782) Change in fair value of derivative instruments $ — $ — $ — $ — $ (105,964) $ (105,964) Total other income (expense), net $ 2,642 $ — $ 142,546 $ 13,657,392 $ (2,913,965) $ 10,888,615 Net income (loss) $ (4,702,991) $ (317,115) $ (1,186,127) $ 10,147,613 $ (1,386,547) $ 2,554,833 Total Assets $ 253,425 $ 1,352,814 $ 24,769,367 $ 46,484,033 $ 21,788,478 $ 94,648,117 Capital Expenditures $ 68,582 $ 694,480 $ 736,595 $ — $ 15,896 $ 1,515,553 Nine-Months Ended September 30, 2022 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 124,000 $ — $ 23,400 $ 147,400 Depreciation and amortization $ 64,113 $ — $ 257,147 $ 441,741 $ 1,684,987 $ 2,447,988 Income (loss) from operations $ (5,207,142) $ — $ 633,592 $ (1,369,791) $ (7,212,371) $ (13,155,712) Change in fair value of derivative instruments $ — $ — $ — $ 595,000 $ (7,320,000) $ (6,725,000) Impairment of intangible assets $ — $ — $ — $ — $ (338,033) $ (338,033) Impairment of investments and note receivable, net recovery $ — $ — $ (2,450,892) $ (54,587) $ (733,731) $ (3,239,210) Total other income (expense), net $ 4,462 $ — $ (2,435,522) $ (1,179,664) $ (9,186,228) $ (12,796,952) Net income (loss) $ (5,202,680) $ — $ (1,801,930) $ (2,399,455) $ (16,548,599) $ (25,952,664) Total Assets $ 2,538,029 $ — $ 27,114,496 $ 48,537,296 $ 38,309,191 $ 116,499,012 Capital Expenditures $ — $ — $ — $ 816,302 $ — $ 816,302

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) mi² mi	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) mi² mi	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 30, 2021
Property, Plant and Equipment [Line Items]
Net income (loss)	$ 13,741,164	$ (5,315,044)	$ 2,554,833	$ (25,952,664)
Accumulated deficit	(290,263,882)		(290,263,882)		$ (291,491,432)
Increase in cash, cash equivalents and restricted cash			918,313	$ (4,755,676)
Cash and cash equivalents	$ 3,440,085		$ 3,440,085		$ 2,521,772
Quantum Generative Materials LLC
Property, Plant and Equipment [Line Items]
Ownership interest percentage	48.19%		48.19%		48.19%
Patented Mining Claims, Unpatented Mining Claims, and Surface Parcels
Property, Plant and Equipment [Line Items]
Area of land | mi²	12		12
Continuous mineral strike length | mi	6.5		6.5
LINICO
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	88.23%		88.23%		88.21%	90%

INVESTMENTS - Schedule of Non-c

INVESTMENTS - Schedule of Non-current Investments (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Investment	$ 12,593,816	$ 13,931,617
Total measurement alternative investments	19,247,985	4,852,710
Total Investments	31,841,801	18,784,327
Investments	18,912,985	0
Investments	12,928,816	18,784,327
Quantum Generative Materials LLC
Business Acquisition [Line Items]
Investment	$ 11,989,589	$ 13,312,433
Ownership %	48.19%	48.19%
Pelen Limited Liability Company
Business Acquisition [Line Items]
Investment	$ 604,227	$ 619,184
Ownership %	25%	25%
Green Li-ion Pte. Ltd. preferred shares
Business Acquisition [Line Items]
Total measurement alternative investments	$ 18,912,985	$ 4,517,710
Sierra Springs Opportunity Fund, Inc.
Business Acquisition [Line Items]
Total measurement alternative investments	$ 335,000	$ 335,000
Affiliated Companies | Minimum
Business Acquisition [Line Items]
Ownership %	20%
Affiliated Companies | Maximum
Business Acquisition [Line Items]
Ownership %	50%

INVESTMENTS - Schedule of Gain

INVESTMENTS - Schedule of Gain (Loss) on Investments (Details) - USD ($)				3 Months Ended	9 Months Ended
	Sep. 12, 2023	Sep. 05, 2023	Dec. 30, 2021	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Business Acquisition [Line Items]
Total gain on investments				$ 14,074,875	$ 13,309,875	$ 0
Green Li-ion Pte. Ltd. preferred shares
Business Acquisition [Line Items]
Realized gain on sale of 1,500 Green Li-ion shares				597,248	597,248
Unrealized gain on remaining 35,662 Green Li-ion preferred shares				14,577,627	$ 14,577,627
Realized gain on sale (in shares)	1,500	1,500	37,162		1,500
Remaining number of shares issued (in shares)		35,662			35,662
American Battery Technology Company
Business Acquisition [Line Items]
Realized loss on sale of 9,076,923 ABTC common stock				$ (1,100,000)	$ (1,865,000)
Investment in affiliates, subsidiaries and joint ventures (in shares)				9,076,923	9,076,923

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Current assets	$ 30,738,352						$ 30,738,352		$ 30,767,613
Non-current assets	63,909,765						63,909,765		69,286,146
Current liabilities	11,663,129						11,663,129		31,628,676
Revenue	760,721			$ 39,850			826,796	$ 147,400
Net income (loss)	13,741,164	$ (5,504,589)	$ (5,681,742)	$ (5,315,044)	$ (14,090,597)	$ (6,547,023)	2,554,833	(25,952,664)
Affiliated Companies
Business Acquisition [Line Items]
Current assets	366,838						366,838		1,023,023
Non-current assets	7,565,211						7,565,211		12,034,506
Current liabilities	0						0		89,584
Revenue							47,400	52,675
Gross Profit							47,400	52,675
Net income (loss)							(3,587,417)	$ (2,228,217)
Affiliated Companies | Non-Current Assets and Liabilities
Business Acquisition [Line Items]
Investments	$ 6,500,000						$ 6,500,000		$ 10,900,000

INVESTMENTS - Quantum Generativ

INVESTMENTS - Quantum Generative Materials LLC (Details)		3 Months Ended		9 Months Ended
	Jun. 24, 2021 USD ($) shares	Sep. 30, 2023 USD ($) employee vote shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) employee vote shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Variable Interest Entity [Line Items]
Equity loss in affiliates		$ 531,535	$ 279,892	$ 1,337,801	$ 858,712
Director
Variable Interest Entity [Line Items]
Entity number of employees | employee		3		3
Number of votes per employee | vote		1		1
Chief Executive Officer
Variable Interest Entity [Line Items]
Number of votes per employee | vote		4		4
Founder
Variable Interest Entity [Line Items]
Number of votes per employee | vote		4		4
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Equity method investment loss of ownership percentage		37.50%		37.50%
Non-vested membership units | shares		165,000		165,000
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Fair value of equity issued in acquisition	$ 10,530,000
Equity loss in affiliates		$ 533,635	283,367	$ 1,322,844	804,912
Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures						$ 11,050,000
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]
Investments						6,050,000
Cash committed as investment in affiliates, subsidiaries and joint ventures	5,000,000	3,600,000	$ 2,200,000	3,600,000	$ 2,200,000	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%
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
Non-Current Assets and Liabilities | Affiliated Companies
Variable Interest Entity [Line Items]
Investments		$ 6,500,000		$ 6,500,000		$ 10,900,000

INVESTMENTS - Pelen Limited Lia

INVESTMENTS - Pelen Limited Liability (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 30, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Gain (loss) on equity in affiliates		$ (531,535)	$ (279,892)	$ (1,337,801)	$ (858,712)
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership interest percentage		25%		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 interest percentage	25%
Pelen, LLC
Schedule of Equity Method Investments [Line Items]
Sierra Springs Opportunity Fund, Inc.	$ 602,500
Option payments included in deposits		$ 0		$ 0		$ 150,000
Write down of uncollectible receivable		150,000		150,000
Recognized impairment loss			150,000		150,000
Gain (loss) on equity in affiliates		$ 2,100	$ 3,475	$ (14,957)	$ 24,453

INVESTMENTS - American Battery

INVESTMENTS - American Battery Technology Company (Details) - USD ($)		3 Months Ended	9 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Aug. 08, 2023	May 12, 2023	Apr. 21, 2023	Apr. 06, 2023
Schedule of Equity Method Investments [Line Items]
Proceeds from sale			$ 0	$ 1,500,000
Loss on investments		$ 14,074,875	$ 13,309,875	$ 0
American Battery Technology Company
Schedule of Equity Method Investments [Line Items]
Common stock, number of shares purchased (in shares)	9,076,923	11,000,000	11,000,000			1,000,000	10,000,000	10,000,000
Investment owned, at fair value	$ 7,100,000							$ 9,365,000
Shares returned	1,923,077
Contingency reserve	$ 1,500,000
Investment in affiliates, subsidiaries and joint ventures (in shares)					9,076,923
Investment, sale of stock		9,076,923
Proceeds from sale of ABTC common shares		$ 5,456,920
Proceeds from sale of stock receivable		634,019	$ 634,019
Maximum proceeds from sale of investments		6,000,000	6,000,000
American Battery Technology Company | Other Income (Expense)
Schedule of Equity Method Investments [Line Items]
Loss on investments		$ 1,100,000	$ 1,865,000

INVESTMENTS - Green Li-ion Pte,

INVESTMENTS - Green Li-ion Pte, Ltd (Details) - USD ($)				3 Months Ended		9 Months Ended
	Sep. 12, 2023	Sep. 05, 2023	Dec. 30, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Feb. 28, 2023	Apr. 11, 2022
Business Acquisition [Line Items]
Equity loss in affiliates				$ (531,535)	$ (279,892)	$ (1,337,801)	$ (858,712)
Gain on change in fair value				$ 14,577,627		$ 14,577,627
Green Li-ion Pte. Ltd. preferred shares
Business Acquisition [Line Items]
Number of shares issued in transaction (in shares)	1,500	1,500	37,162			1,500
Investment owned, at fair value		$ 18,912,985
Proceeds from sale of Green Li-ion preferred shares	$ 795,510
Commissions fees	$ 15,910
Sale of stock, price per share (in dollars per share)	$ 530.34	$ 530.34
Gain on investments	$ 597,248
Remaining number of shares issued (in shares)		35,662				35,662
Green Li-ion Pte. Ltd. preferred shares | LP Biosciences LLC
Business Acquisition [Line Items]
Equity loss in affiliates					$ 0		$ 59,290
Green Li-ion Pte. Ltd. preferred shares | LINICO related derivative
Business Acquisition [Line Items]
Ownership interest percentage		13.34%	20.22%					14.01%	16.45%
Investment owned, at fair value			$ 4,577,000

INVESTMENTS - LP Biosciences, L

INVESTMENTS - LP Biosciences, LLC (Details) - USD ($)			3 Months Ended		9 Months Ended
	Feb. 28, 2022	Jul. 23, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Variable Interest Entity [Line Items]
Additional paid-in capital			$ 359,533,078		$ 359,533,078		$ 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	$ 0	$ 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				9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 18, 2022
Schedule of Equity Method Investments [Line Items]
Equity loss in affiliates	$ (531,535)		$ (279,892)		$ (1,337,801)	$ (858,712)
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Ownership interest percentage							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			1,960,448	$ 0
Membership interest rate (percent)							100%
Equity loss in affiliates	0		0		0	(14,578)
M C U | Other income (expense)
Schedule of Equity Method Investments [Line Items]
Gain 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			494,884	$ 0
Impairment of secured loans						1,628,913
Membership interest rate (percent)							100%
Equity loss in affiliates	$ 0		$ 0		$ 0	$ (4,384)
M C U Philippines Inc | Other income (expense)
Schedule of Equity Method Investments [Line Items]
Gain on conversion of debt		$ 305,204

INVESTMENTS - Sierra Springs Op

INVESTMENTS - Sierra Springs Opportunity Fund, Inc (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Equity securities, fully diluted, issued ownership percentage	11.64%
Sierra Springs Opportunity Fund, Inc.
Schedule of Equity Method Investments [Line Items]
Advances to affiliate	$ 6,460,000	$ 4,990,000
The Company | Sierra Springs Opportunity Fund, Inc.
Schedule of Equity Method Investments [Line Items]
Variable interest entity, ownership (in shares)	6,700,000
Sierra Springs Opportunity Fund, Inc.
Schedule of Equity Method Investments [Line Items]
Sierra Springs Opportunity Fund, Inc.	$ 335,000		$ 335,000
Maximum loss exposure, amount	335,000
Sierra Springs Opportunity Fund, Inc. | Related Party
Schedule of Equity Method Investments [Line Items]
Advances to affiliate	$ 6,460,000

NOTES RECEIVABLE AND ADVANCES_3

NOTES RECEIVABLE AND ADVANCES, NET - Summary (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Aug. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other notes receivable	$ 16,267	$ 22,275
Total notes receivable and advances, current portion	6,476,267	5,012,275
Daney Ranch note receivable, net of discount	988,271	959,318
Sierra Springs Opportunity Fund, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Sierra Springs advances receivable	6,460,000	4,990,000
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Daney Ranch note receivable	988,271	993,000	$ 993,000
Unamortized discount for implied interest	0	(33,682)
Daney Ranch note receivable, net of discount	$ 988,271	$ 959,318

NOTES RECEIVABLE AND ADVANCES_4

NOTES RECEIVABLE AND ADVANCES, NET - Daney Ranch Sale (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income, note receivable		$ 19,776	$ 7,998	$ 54,225	$ 7,998
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, related parties, term	10 years
Daney Ranch note receivable	$ 993,000	$ 988,271		$ 988,271		$ 993,000
Note receivable bears interest for the first year	2%	7%
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
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable current, before fair value adjustments		$ 6,650,000
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Receivables [Abstract]
Change in fair value Tonogold note receivable	$ 0	$ 0	$ 0	$ 605,000

NOTES RECEIVABLE AND ADVANCES_7

NOTES RECEIVABLE AND ADVANCES, NET - Advances to Sierra Springs Opportunity Fund, Inc. (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from SSOF advance settlement	$ 0	$ 1,300,000
Sierra Springs Opportunity Fund, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments for advance to affiliate	1,470,000	1,300,000
Proceeds from SSOF advance settlement	1,470,000	$ 1,300,000
Advances to affiliate	$ 6,460,000		$ 4,990,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Details) - USD ($)	Sep. 30, 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	6,391,050	5,212,891
Accumulated depreciation	(27,242,999)	(26,748,929)
Total property, plant and equipment, net	$ 14,158,183	$ 13,474,094

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Narrative (Details)		1 Months Ended	3 Months Ended		9 Months Ended
	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) a	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Depreciation			$ 142,915	$ 126,877	$ 478,388	$ 409,784
Operating lease income			269,298	$ 39,850	335,373	$ 138,350
Lease liability			250,964		250,964
Operating lease liability - current			35,712		35,712		$ 5,211
Operating lease liability - long-term			$ 215,252		$ 215,252		$ 40,193
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
Mackay
Property, Plant and Equipment [Line Items]
Lease term			20 years		20 years
Lease initial fee	$ 1,250,000
Reimbursement of carrying costs	177,000
Royalty percentage			1.50%		1.50%
Committed expenditure			$ 1,000,000		$ 1,000,000
Operating lease income			490,625		490,625
Initiation cost			15,625		15,625
Reimbursement expenses					58,987
Lease liability			1,234,434		1,234,434
Operating lease liability - current			62,503		62,503
Operating lease liability - long-term			1,171,931		1,171,931
Mackay | Mackay
Property, Plant and Equipment [Line Items]
Lease payments			$ 475,000		$ 475,000
Mackay | Quarterly For the First Four Years
Property, Plant and Equipment [Line Items]
Lease payments	475,000
Mackay | Quarterly For the Next Three And A Half Years
Property, Plant and Equipment [Line Items]
Lease payments	375,000
Mackay | Quarterly After the First Four Years
Property, Plant and Equipment [Line Items]
Lease payments	$ 250,000

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Mineral Rights And Properties (Details) - USD ($)	Sep. 30, 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 ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 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	(3,880,443)	(2,379,091)	(1,968,301)	(338,958)
Intangible assets, net	16,162,329	17,663,681
Accumulated amortization	$ 3,880,443	2,379,091	$ 1,968,301	$ 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	(3,627,948)	(2,172,594)
Accumulated amortization	$ 3,627,948	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	(121,641)	(78,415)
Accumulated amortization	$ 121,641	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	(6,744)	(4,497)
Accumulated amortization	$ 6,744	4,497
Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 7,000	7,000
Accumulated amortization	(1,225)	(701)
Accumulated amortization	$ 1,225	$ 701

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)		3 Months Ended		9 Months Ended
	Apr. 16, 2021 intangible_asset	Sep. 30, 2023 USD ($) license	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) license agreement intangible_asset	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles assets, net of write-offs		$ 500,450	$ 530,338	$ 1,501,352	$ 1,641,308
Number of intangible assets acquired | intangible_asset	3
Intangible assets gross		$ 20,042,772	23,664,259	$ 20,042,772	23,664,259	$ 20,042,772	$ 23,514,259
Number of license agreements | license		3		3
Goodwill			$ 12,788,671		$ 12,788,671		$ 12,788,671
Assets held for sale						3,501,939
Assets held for sale, amortization						119,548
License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		$ 510,752		$ 510,752		510,752
Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		19,382,402		$ 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		$ 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 ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2023	$ 498,375
2024	1,993,499
2025	1,993,499
2026	1,993,499
2027	1,991,425
Thereafter	7,692,032
Intangible assets, net	$ 16,162,329	$ 17,663,681

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Changes in Intangible Assets and Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 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	20,042,772	23,664,259
Accumulated amortization, beginning balance			(2,379,091)	(338,958)
Impairment				11,965
Amortization	(500,450)	(530,338)	(1,501,352)	(1,641,308)
Accumulated amortization, ending balance	(3,880,443)	(1,968,301)	(3,880,443)	(1,968,301)
Goodwill, beginning balance				12,788,671
Goodwill, ending balance		12,788,671		12,788,671
Total intangible assets and goodwill, net beginning balance			17,663,681	35,963,972
Additions			0	500,000
Impairment			0	(338,035)
Amortization			(1,501,352)	(1,641,308)
Total intangible assets and goodwill, net ending balance	$ 16,162,329	$ 34,484,629	$ 16,162,329	$ 34,484,629

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES - Schedule of Accrued Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued interest expense	$ 17,072	$ 43,398
Accrued payroll costs	646,932	627,210
Accrued incentive compensation	1,332,169	928,125
Accrued vendor liabilities	234,726	115,653
Other accrued expenses	98,215	5,211
Total accrued expenses and other liabilities	$ 2,329,114	$ 1,719,597

ACCRUED EXPENSES AND OTHER LI_4

ACCRUED EXPENSES AND OTHER LIABILITIES - Narrative (Details) - USD ($)		3 Months Ended		9 Months Ended
	Sep. 29, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Apr. 28, 2023	Dec. 31, 2022	Jul. 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of cash incentive bonus								100%
Accrued bonuses						$ 970,000
Bonuses paid		$ 970,000		$ 970,000
Accrued incentive compensation		1,332,169		1,332,169			$ 928,125
Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee expense	$ 30,000
Cash Incentive Bonus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee expense		$ 444,057	$ 0	$ 1,332,169	$ 0

LEASES - Lease Balances Recorde

LEASES - Lease Balances Recorded in Balance Sheet (Details) - USD ($)	Sep. 30, 2023	Aug. 15, 2023	Dec. 31, 2022
Lessor, Lease, Description [Line Items]
Finance lease right-of-use asset	$ 0		$ 15,709,039
Finance lease right-of-use asset	2,934,999		2,911,458
Total right of use assets	3,181,893		18,662,558
Operating lease liability - current	35,712		5,211
Operating lease liability - long-term	215,252		40,193
Finance lease liability	0		12,021,566
Finance lease liability, current portion	847,129		409,143
Finance lease liability	0		406,968
Total lease liabilities	$ 1,098,093		$ 12,883,081
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
Building
Lessor, Lease, Description [Line Items]
Operating lease right-of-use asset	$ 208,799		$ 0
Operating lease, right-of-use asset, statement of financial position [extensible list]	Other assets		Other assets
Building
Lessor, Lease, Description [Line Items]
Operating lease right-of-use asset	$ 38,095	$ 213,925	$ 42,061
Operating lease, right-of-use asset, statement of financial position [extensible list]	Other assets		Other assets

LEASES - Lease Costs and Supple

LEASES - Lease Costs and Supplemental Cash Flow Information Related to Operating Lease (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Finance lease cost:
Amortization of right-of-use assets	$ 9,307	$ 135,768	$ 32,960	$ 396,895
Interest on lease liabilities	16,776	210,880	229,426	612,762
Operating lease cost	12,464	2,525	17,513	7,574
Total lease cost	$ 38,547	$ 349,173	$ 279,899	$ 1,017,231
Weighted-average remaining lease term in years - finance leases	6 months 29 days	5 months 23 days	6 months 29 days	5 months 23 days
Weighted-average remaining lease term in years - operating leases	4 years 10 months 9 days	6 years	4 years 10 months 9 days	6 years
Weighted-average discount rate - finance leases	8%	6.10%	8%	6.10%
Weighted-average discount rate - operating leases	13.20%	11%	13.20%	11%

LEASES - Narrative (Details)

LEASES - Narrative (Details)										1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 15, 2023 USD ($)	May 22, 2023 USD ($)	May 12, 2023 USD ($)	Apr. 26, 2023 USD ($)	Apr. 21, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 01, 2023 USD ($)	Apr. 07, 2022 USD ($) a shares	Apr. 16, 2021 USD ($) intangible_asset	Mar. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Lessor, Lease, Description [Line Items]
Proceeds received from the sale of the Facility (Note 8)													$ 21,000,000	$ 0
Capital expenditures											$ 699,480	$ 229,300	1,515,553	816,302
Number of intangible assets acquired | intangible_asset									3
Research and development											1,394,860	1,330,340	4,426,543	5,104,908
Lease liability											250,964		250,964
Operating lease income											269,298	39,850	335,373	138,350
Building
Lessor, Lease, Description [Line Items]
Lease agreement term	5 years
Lease agreement renewal term	5 years
Operating lease expense	$ 4,680
Percent of increase in annual rent	3%
Operating lease right-of-use asset	$ 213,925										38,095		38,095		$ 42,061
Lease liability	$ 213,925
Discount rate	13.57%
AST Asset Purchase Agreement
Lessor, Lease, Description [Line Items]
Purchase price									$ 3,500,000
Research and development											79,935	$ 79,935	239,805	$ 133,225
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
Aqua Metal | Related Party
Lessor, Lease, Description [Line Items]
Capital expenditures				$ 12,000,000
Haywood derivative
Lessor, Lease, Description [Line Items]
Capital expenditures								$ 50,000
Payment toward purchase price								$ 2,100,000
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								$ 400,000
Haywood derivative | Haywood derivative
Lessor, Lease, Description [Line Items]
License fee agreement royalty percentage								2%
Haywood derivative | Affiliated Entity | Haywood derivative
Lessor, Lease, Description [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures													200,000		$ 150,000
American Battery Technology Company
Lessor, Lease, Description [Line Items]
Proceeds received from the sale of the Facility (Note 8)		$ 2,000,000	$ 1,000,000	$ 12,000,000	$ 7,000,000	$ 5,000,000	$ 6,000,000			$ 6,000,000			$ 21,397,165
Operating lease income											$ 237,473
LINICO related derivative
Lessor, Lease, Description [Line Items]
Receivable on sale of equity securities							15,250,000
Deposits							3,250,000
Proceeds received from the sale of the Facility (Note 8)							$ 12,000,000

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details)	Sep. 30, 2023 USD ($)
Operating Leases
For the remainder of 2023	$ 16,565
2024	67,112
2025	69,118
2026	71,175
2027	73,285
Thereafter	46,372
Total lease payments	343,627
Less: imputed interest operating and finance leases	(92,663)
Present value of lease liabilities	250,964
Finance Leases
For the remainder of 2023	25,065
2024	860,564
2025	0
2026	0
2027	0
Thereafter	0
Total lease payments	885,629
Less: imputed interest operating and finance leases	(38,500)
Present value of lease liabilities	$ 847,129

LEASES - Schedule of Maturity o

LEASES - Schedule of Maturity of Minimum Lease Income (Details)	Sep. 30, 2023 USD ($)
Leases [Abstract]
For the remainder of 2023	$ 22,725
2024	94,725
2025	96,000
2026	96,000
2027	96,000
Thereafter	192,000
Total Minimum Lease Income	597,450
Total lease payments	$ 885,629

SALE OF MANUFACTURING FACILIT_2

SALE OF MANUFACTURING FACILITY - Narrative (Details) - USD ($)									1 Months Ended	3 Months Ended	9 Months Ended
	Jun. 30, 2023	May 22, 2023	May 12, 2023	Apr. 26, 2023	Apr. 21, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 01, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Assets held-for-sale, not part of disposal group													$ 21,684,865
Liabilities, held for sale										$ 0	$ 0		$ 12,021,566
Proceeds received from the sale of the Facility (Note 8)											21,000,000	$ 0
Proceeds from the issuance of common stock											6,350,000	$ 7,862,020
American Battery Technology Company
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds received from the sale of the Facility (Note 8)		$ 2,000,000	$ 1,000,000	$ 12,000,000	$ 7,000,000		$ 5,000,000	$ 6,000,000	$ 6,000,000		21,397,165
Gain on sale of equipment								$ 178,193
Liabilities held for sale										$ 5,041,544	$ 5,041,544
Non-refundable consideration					$ 7,000,000		$ 5,000,000		$ 5,000,000
Common stock, number of shares purchased (in shares)	9,076,923		1,000,000		10,000,000	10,000,000				11,000,000	11,000,000
Proceeds from the issuance of common stock	$ 6,000,000					$ 6,600,000
Escrow deposit						$ 1,500,000
Contingency reserve	$ 1,500,000
Cash proceeds		2,000,000	$ 1,000,000
Cash to extend closing period		$ 250,000
Shares returned	1,923,077
Investment, sale of stock										9,076,923
Proceeds from sale of ABTC common shares										$ 5,456,920
Sale of stock, commission fees										90,939
Proceed from sale of investment, net											$ 5,365,981
Proceeds from sale of stock receivable										634,019	634,019
Gain on sale of properties, plant, and equipment											7,304,570
Rent	$ 175,000				$ 1
Proceeds from rents received										237,473
American Battery Technology Company | Minimum
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingency reserve	5,100,000
American Battery Technology Company | Maximum
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingency reserve	$ 6,000,000
Aqua Metals Inc
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain on sale of properties, plant, and equipment										$ 7,100,000	$ 7,300,000

SALE OF MANUFACTURING FACILIT_3

SALE OF MANUFACTURING FACILITY - Schedule of Fair Value Consideration Received (Details) - USD ($)									1 Months Ended	7 Months Ended	9 Months Ended
	Jun. 30, 2023	May 22, 2023	May 12, 2023	Apr. 26, 2023	Apr. 21, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 01, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Lessor, Lease, Description [Line Items]
Carrying value of manufacturing facility and equipment sold											$ 21,000,000	$ 0
American Battery Technology Company
Lessor, Lease, Description [Line Items]
Shares received (in shares)			1,000,000			10,000,000
Shares returned (in shares)			1,923,077
Carrying value of manufacturing facility and equipment sold		$ 2,000,000	$ 1,000,000	$ 12,000,000	$ 7,000,000		$ 5,000,000	$ 6,000,000	$ 6,000,000		21,397,165
Value of shares received			$ 365,000			$ 9,000,000
Shares returned in lieu of contingency	$ (1,500,000)
Total consideration										$ 28,865,000	$ 28,865,000

SALE OF MANUFACTURING FACILIT_4

SALE OF MANUFACTURING FACILITY - Schedule of Total Consideration Received (Details) - USD ($)							1 Months Ended	7 Months Ended	9 Months Ended
	May 22, 2023	May 12, 2023	Apr. 26, 2023	Apr. 21, 2023	Mar. 31, 2023	Mar. 01, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Lessor, Lease, Description [Line Items]
Carrying value of manufacturing facility and equipment sold									$ (21,000,000)	$ 0
American Battery Technology Company
Lessor, Lease, Description [Line Items]
Total consideration								$ 28,865,000	28,865,000
Carrying value of manufacturing facility and equipment sold	$ (2,000,000)	$ (1,000,000)	$ (12,000,000)	$ (7,000,000)	$ (5,000,000)	$ (6,000,000)	$ (6,000,000)		(21,397,165)
Costs associated with the transaction									(163,265)
Gain on sale of properties, plant, and equipment									$ 7,304,570

SALE OF MANUFACTURING FACILIT_5

SALE OF MANUFACTURING FACILITY - Schedule of Assets and Liabilities Held for Sale (Details)	Dec. 31, 2022 USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Right of use lease asset, net of amortization	$ 15,709,039
Lease intangible, net of amortization	3,501,939
Deposits	1,250,000
Property, plant and equipment	710,563
Construction in progress	513,324
Total assets held for sale	$ 21,684,865

SALE OF MANUFACTURING FACILIT_6

SALE OF MANUFACTURING FACILITY - Liabilities Held for Sale (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Right of Use Lease Liability, Held for Sale		$ 12,021,566
Total liabilities held for sale	$ 0	$ 12,021,566

DEBT OBLIGATIONS - Schedule of

DEBT OBLIGATIONS - Schedule of Long-Term Debt Obligations (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 16, 2022	Dec. 15, 2021
Debt Instrument [Line Items]
Total debt	$ 6,290,000	$ 9,440,000
Less: debt discounts and issuance costs	(475,022)	(1,522,667)
Total debt, net of discounts	5,814,978	7,917,333
Less: current maturities, net of discounts and issuance costs	0	(1,795,890)
Long-term debt, net of discounts and issuance costs	5,814,978	6,121,443
Secured Debt | GHF Secured Promissory Note
Debt Instrument [Line Items]
Interest rate				6%
Total debt	4,290,000	4,290,000
Secured Debt | Alvin Fund LLC Promissory Note
Debt Instrument [Line Items]
Interest rate			16%
Total debt	2,000,000	2,000,000
Secured Debt | Ionic Ventures Unsecured Convertible Promissory Note
Debt Instrument [Line Items]
Interest rate			8%
Total debt	$ 0	$ 3,150,000

DEBT OBLIGATIONS - Narrative (D

DEBT OBLIGATIONS - Narrative (Details) - USD ($)						1 Months Ended	3 Months Ended			9 Months Ended
	Sep. 01, 2023	Jun. 21, 2023	Apr. 06, 2023	Oct. 25, 2022	Aug. 22, 2022	Sep. 30, 2023	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 16, 2022	Dec. 15, 2021
Debt Instrument [Line Items]
Total debt						$ 6,290,000	$ 6,290,000			$ 6,290,000		$ 9,440,000
Issuance of common stock in lieu of payment of interest							45,370	$ 107,507
Gain on conversion of debt							289,512		$ 0	51,856	$ 0
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							160,188		116,057	475,340	350,924
Amortization of OID							95,309		44,552	282,819	130,652
GHF Secured Promissory Note | Daney Ranch
Debt Instrument [Line Items]
Proceeds from issuance of debt					$ 710,000
GHF Secured Promissory Note | Unsecured Debt
Debt Instrument [Line Items]
Principal amount														$ 5,000,000
Total debt														4,550,000
Debt discounts														$ 450,000
Alvin Note Fund Note
Debt Instrument [Line Items]
Principal amount				$ 2,000,000
Interest rate				9%
Interest expense							108,384		0	321,617	0
Stock issued consideration of the lender providing financing				$ 250,000
Amortization of debt discount							63,014			186,986
Issuance of common stock in lieu of payment of interest (in shares)	74,353	270,757
Issuance of common stock in lieu of payment of interest		$ 107,507				45,370
Ionic Ventures Unsecured Convertible Promissory Note
Debt Instrument [Line Items]
Interest expense							13,111		0	95,833	0
Amortization of debt discount							22,357		$ 0	$ 189,938	$ 0
Ionic Ventures Unsecured Convertible Promissory Note | Unsecured Debt
Debt Instrument [Line Items]
Principal amount													$ 3,150,000
Total debt													2,975,000
Debt discounts													$ 175,000
OID (percent)													5%
Number of shares issued in transaction (in shares)										9,309,375
Derivative liability						$ 0	$ 0			$ 0		$ 420,000
Consideration received on transaction										$ 4,499,598
Average price per share (in dollars per share)						$ 0.48	$ 0.48			$ 0.48
Principal amount										$ 3,150,000
Accrued interest										103,912
Gain on conversion of debt							$ 289,512			$ 51,856
Measurement period							5 days
Shares returned			327,529							415,000
Ionic Ventures Unsecured Convertible Promissory Note | Unsecured Debt | Reversed Upon Conversion
Debt Instrument [Line Items]
Derivative liability						$ 1,519,587	$ 1,519,587			$ 1,519,587

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Future Minimum Lease Payments (Details)	Sep. 30, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Remainder of 2023	$ 16,565
2024	67,112
2025	69,118
2026	71,175
2027	73,285
Thereafter	46,372
Total lease payments	343,627
Third Party
Lessee, Lease, Description [Line Items]
Remainder of 2023	25,750
2024	109,000
2025	111,000
2026	151,000
2027	151,000
Thereafter	1,512,250
Total lease payments	$ 2,060,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details)	9 Months Ended
	Sep. 30, 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		9 Months Ended		12 Months Ended
	Aug. 26, 2023 USD ($) shares	Aug. 25, 2023 USD ($) shares	Jun. 21, 2023 USD ($) shares	Feb. 14, 2023 USD ($) shares	Jun. 21, 2022 USD ($) $ / shares shares	May 20, 2022 shares	Apr. 07, 2022 shares	Mar. 31, 2022 USD ($)	Feb. 28, 2022 shares	Sep. 30, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Sep. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 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														$ 6,350,000	$ 7,862,020
Stock issued for due diligence fees (in shares) | shares				410,959
Stock issued for due diligence fees				$ 150,000
Payment of stock issuance costs														$ 257,620	283,020
Restricted shares transferred (in shares) | shares									3,500,000
Convertible preferred stock dividend percent														8%
Fair value of consideration received								$ 176,695
Treasury stock (in shares) | shares										2,605,323				2,605,323		2,605,323
Treasury stock, carrying basis										$ 3,360,867				$ 3,360,867		$ 3,360,867
Sale of treasury shares (in shares) | shares												393,192	1,485	0		394,677
Stock issued during period, carrying value, treasury stock reissued																$ 509,113
Sales of treasury shares value												$ 237,356	$ 2,721			240,077
Increase in additional paid in capital																$ 269,056
Aqua Metal
Class of Stock [Line Items]
Ownership percentage																		10%
Mana Corporation
Class of Stock [Line Items]
Cancellation of common shares (in shares) | shares						720,000
LINICO related derivative
Class of Stock [Line Items]
Percentage of voting interests acquired										88.23%				88.23%		88.21%		90%
Ownership percentage, decrease											2.01%
Aqua Metal
Class of Stock [Line Items]
Percentage of voting interests acquired										11.77%				11.77%		11.79%
LINICO Corporation
Class of Stock [Line Items]
Capital contribution, cash											$ 500,000
LINICO Corporation | Aqua Metal
Class of Stock [Line Items]
Capital contribution, cash														$ 3,276,472	$ 500,000
Maximum | LINICO related derivative
Class of Stock [Line Items]
Percentage of voting interests acquired												90.34%			90.34%
Minimum | LINICO related derivative
Class of Stock [Line Items]
Percentage of voting interests acquired												88.33%			88.33%
Leviston Resources LLC | 2022 Sales Agreement
Class of Stock [Line Items]
Aggregate offering price																	$ 5,000,000
Remaining capacity										$ 0				$ 0
Number of shares issued in transaction (in shares) | shares														10,892,604
Proceeds from the issuance of common stock														$ 5,000,000
Average price per share (in dollars per share) | $ / shares										$ 0.46				$ 0.46
Additional shares of common stock(in shares) | shares										552,486				552,486
Common stock issued for fees, value										$ 200,000				$ 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				$ 0.42		$ 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
Remaining capacity										$ 7,550,000				$ 7,550,000
Tysandco | Private Placement
Class of Stock [Line Items]
Number of shares issued in transaction (in shares) | shares					57,143
Number of shares sold (in shares) | shares					3,076,923
Sale of stock, price per share (in dollars per share) | $ / shares					$ 0.65
Payment of stock issuance costs					$ 140,000
Fair market value of shares issued in transaction					$ 40,000
Northern Comstock LLC
Class of Stock [Line Items]
Stock issued for due diligence fees (in shares) | shares	802,295	963,074
Stock issued for due diligence fees	$ 482,500	$ 482,500
Alvin Fund LLC
Class of Stock [Line Items]
Stock issued for due diligence fees (in shares) | shares			270,757							74,353
Stock issued for due diligence fees			$ 107,507							$ 45,370
Haywood derivative
Class of Stock [Line Items]
Asset acquisition, consideration transferred, equity interest issued and issuable, shares (in shares) | shares							1,500,000
Restriction period							6 months
Aqua Metal
Class of Stock [Line Items]
Dividends payable										$ 404,839				$ 404,839		$ 266,516
LINICO related derivative
Class of Stock [Line Items]
Distribution payable																$ 70,355

EQUITY - Outstanding Warrants (

EQUITY - Outstanding Warrants (Details)	Sep. 30, 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 ($)	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	$ 0		$ 0
Liabilities:
GenMat derivative	(2,649,015)		(6,592,638)
Total liabilities measured at fair value	(7,507,177)	$ (7,786,334)	(14,545,800)	$ (15,948,162)	$ (14,348,162)	$ (8,531,162)
LINICO related derivative
Liabilities:
Derivative Liability	(3,773,162)		(6,053,162)
Haywood derivative
Liabilities:
Derivative Liability	(1,085,000)		(1,480,000)
Ionic convertible debenture derivative
Liabilities:
Derivative Liability			(420,000)
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) | LINICO related derivative
Liabilities:
Derivative Liability	0		0
Quoted Prices in Active Markets (Level 1) | Haywood derivative
Liabilities:
Derivative Liability	0		0
Quoted Prices in Active Markets (Level 1) | Ionic convertible debenture derivative
Liabilities:
Derivative Liability			0
Significant Other Observable Inputs (Level 2)
Liabilities:
GenMat derivative	(2,649,015)		(6,592,638)
Total liabilities measured at fair value	(7,507,177)		(14,125,800)
Significant Other Observable Inputs (Level 2) | LINICO related derivative
Liabilities:
Derivative Liability	(3,773,162)		(6,053,162)
Significant Other Observable Inputs (Level 2) | Haywood derivative
Liabilities:
Derivative Liability	(1,085,000)		(1,480,000)
Significant Other Observable Inputs (Level 2) | Ionic convertible debenture derivative
Liabilities:
Derivative Liability			0
Significant Unobservable Inputs (Level 3)
Liabilities:
GenMat derivative	0		0
Total liabilities measured at fair value	0		(420,000)
Significant Unobservable Inputs (Level 3) | LINICO related derivative
Liabilities:
Derivative Liability	0		0
Significant Unobservable Inputs (Level 3) | Haywood derivative
Liabilities:
Derivative Liability	$ 0		0
Significant Unobservable Inputs (Level 3) | Ionic convertible debenture derivative
Liabilities:
Derivative Liability			$ (420,000)

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)						3 Months Ended				6 Months Ended	9 Months Ended
	May 12, 2023	Apr. 21, 2023	Apr. 06, 2023	Feb. 28, 2022	Jul. 23, 2021	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 16, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value Tonogold note receivable						$ 0		$ 0			$ 0	$ 605,000
Derivative liability, converted amount						523,333					1,519,587	6,650,000
Balance of investments measured at fair value								0				0
Change in fair value of derivative instruments						$ 2,369,176		$ 1,600,000			$ 105,964	6,725,000
Closing stock price (in usd per share)				$ 1.46		$ 0.41					$ 0.41		$ 0.28
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)				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
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%
Measurement Input, Cap Rate | Ionic Ventures Unsecured Convertible Promissory Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input (as percent)													0.50
Discount rate | Ionic Ventures Unsecured Convertible Promissory Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent							35%
Risk fee rate | Ionic Ventures Unsecured Convertible Promissory Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent							4.40%
Volatility rate | Ionic Ventures Unsecured Convertible Promissory Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent							60%
Ionic Ventures, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments						$ (76,667)					$ (1,099,587)
Derivative liability						$ 0					$ 0		$ 420,000	$ 420,000
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
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share)					$ 3.09
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)
American Battery Technology Company
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, number of shares purchased (in shares)	1,000,000	10,000,000	10,000,000			11,000,000				9,076,923	11,000,000
Investment owned, at fair value			$ 9,365,000							$ 7,100,000
American Battery Technology Company | Risk fee rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent	5.07%	5%	4.80%							5.26%
American Battery Technology Company | Volatility rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent	95%	95%	94%							89%

FAIR VALUE MEASUREMENTS - Deriv

FAIR VALUE MEASUREMENTS - Derivative Fair Value (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivatives, Fair Value [Roll Forward]
Additions (Deductions)			$ 5,625,000	$ 0
Unrealized Gain (Loss) on Change in Fair Value			(105,964)	(6,725,000)
Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	$ (7,786,334)	$ (14,348,162)	(14,545,800)	(8,531,162)
Additions (Deductions)	523,333	0	1,519,587	(692,000)
Unrealized Gain (Loss) on Change in Fair Value	(2,369,176)	(1,600,000)	(105,964)	(6,725,000)
Payments for Decrease in Contractual Stock Consideration	2,125,000	0	5,625,000	0
Liabilities measured at fair value, ending balance	(7,507,177)	(15,948,162)	(7,507,177)	(15,948,162)
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance			(14,125,800)
Liabilities measured at fair value, ending balance	(7,507,177)		(7,507,177)
Ionic convertible debenture derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	(600,000)		(420,000)
Additions (Deductions)	523,333		1,519,587
Unrealized Gain (Loss) on Change in Fair Value	76,667		(1,099,587)
Payments for Decrease in Contractual Stock Consideration	0		0
Liabilities measured at fair value, ending balance	0		0
LINICO related derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	(3,278,162)	(5,088,162)	(6,053,162)	(2,743,162)
Additions (Deductions)	0	0	0	0
Unrealized Gain (Loss) on Change in Fair Value	(1,120,000)	(700,000)	455,000	(3,045,000)
Payments for Decrease in Contractual Stock Consideration	625,000	0	1,825,000	0
Liabilities measured at fair value, ending balance	(3,773,162)	(5,788,162)	(3,773,162)	(5,788,162)
Haywood derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	(605,000)	(1,120,000)	(1,480,000)	0
Additions (Deductions)	0	0	0	245,000
Unrealized Gain (Loss) on Change in Fair Value	(480,000)	(300,000)	195,000	(1,665,000)
Payments for Decrease in Contractual Stock Consideration	0	0	200,000	0
Liabilities measured at fair value, ending balance	(1,085,000)	(1,420,000)	(1,085,000)	(1,420,000)
GenMat derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	(3,303,172)	(8,140,000)	(6,592,638)	(6,130,000)
Additions (Deductions)	0	0	0	0
Unrealized Gain (Loss) on Change in Fair Value	(845,843)	(600,000)	343,623	(2,610,000)
Payments for Decrease in Contractual Stock Consideration	1,500,000	0	3,600,000	0
Liabilities measured at fair value, ending balance	$ (2,649,015)	(8,740,000)	$ (2,649,015)	(8,740,000)
LPB derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance				342,000
Additions (Deductions)				(937,000)
Unrealized Gain (Loss) on Change in Fair Value				595,000
Payments for Decrease in Contractual Stock Consideration
Liabilities measured at fair value, ending balance		$ 0		$ 0

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Value of Investment (Details)					6 Months Ended	9 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares	May 12, 2023 USD ($) $ / shares shares	Apr. 21, 2023 USD ($) $ / shares shares	Apr. 06, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from the issuance of common stock						$ 6,350,000	$ 7,862,020
American Battery Technology Company
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		$ 365,000	$ 2,000,000	$ 7,000,000
Investment owned, at fair value	$ 7,100,000			$ 9,365,000	$ 7,100,000
Common stock, number of shares purchased (in shares) | shares	9,076,923	1,000,000	10,000,000	10,000,000	9,076,923	11,000,000
Proceeds from the issuance of common stock	$ 6,000,000			$ 6,600,000
American Battery Technology Company | Lower Limit Cap- Sale of Shares
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from the issuance of common stock			$ 6,600,000	6,600,000
American Battery Technology Company | Upper Limit- Return of Excess Proceeds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from the issuance of common stock				$ 7,600,000
American Battery Technology Company | Share price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input (as percent) | $ / shares	0.77	0.74	0.86	0.78	0.77
American Battery Technology Company | Volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent		95%	95%	94%	89%
American Battery Technology Company | Risk Free Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent		5.07%	5%	4.80%	5.26%

OTHER INCOME AND EXPENSES - Sch

OTHER INCOME AND EXPENSES - Schedule of Other Income (Expense) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Change in fair value Tonogold note receivable	$ 0	$ 0	$ 0	$ (605,000)
Tonogold amendment fee and charges	0	0	0	14,652
LPB settlement and related expenses	0	0	0	(250,000)
Equity loss in affiliates	(531,535)	(279,892)	(1,337,801)	(858,712)
ABTC amendment fee and charges	0	0	250,000	0
Pelen deposit write off	(150,000)	(150,000)	(150,000)	(150,000)
All other	(143)	(5,260)	2,861	(59,672)
Total other income (expense)	$ (681,678)	$ (435,152)	$ (1,234,940)	$ (1,908,732)

NET INCOME (LOSS) PER COMMON _3

NET INCOME (LOSS) PER COMMON SHARE - Narrative (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)		0		0
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	439,583		439,583
Market Condition Award Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	527,500		527,500
Warrant Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	700,000		700,000
Convertible Debt Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)			1,718,952
LINICO Corporation
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)			2,298,676	2,284,898
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)			306,647	320,425

NET INCOME (LOSS) PER COMMON _4

NET INCOME (LOSS) PER COMMON SHARE - Reconciliation of Net Loss Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Net income (loss) attributed to Comstock Inc.	$ 12,364,975	$ (5,126,252)	$ 1,227,550	$ (25,271,653)
Denominator:
Basic weighted average shares outstanding (in shares)	109,093,289	76,481,625	101,853,484	70,866,854
Incremental shares (in shares)	1,263,581	0	142,661	0
Diluted weighted average shares outstanding (in shares)	110,356,870	76,481,625	101,996,145	70,866,854
Net income (loss) per common shares:
Basic EPS (in dollars per share)	$ 0.11	$ (0.07)	$ 0.01	$ (0.36)
Diluted EPS (in dollars per share)	$ 0.11	$ (0.07)	$ 0.01	$ (0.36)

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($) segment	Sep. 30, 2022 USD ($)	Jun. 30, 2023 segment	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	5		3
Number of reportable segments | segment	5		3
Revenue	$ 760,721	$ 39,850		$ 826,796	$ 147,400
Depreciation and amortization	676,779	794,565		2,012,701	2,447,988
Income (loss) from operations	2,675,379	(2,923,932)		(8,333,782)	(13,155,712)
Change in fair value of derivative instruments	(2,369,176)	(1,600,000)		(105,964)	(6,725,000)
Impairment of intangible assets	0	0		0	(338,033)
Impairment of investments and note receivable, net recovery		4,441			(3,239,210)
Total other income (expense), net	11,065,785	(2,391,112)		10,888,615	(12,796,952)
Net income (loss)	13,741,164	(5,315,044)		2,554,833	(25,952,664)
Total Assets	94,648,117	116,499,012		94,648,117	116,499,012	$ 100,053,759
Capital Expenditures	699,480	229,300		1,515,553	816,302
Fuels
Segment Reporting Information [Line Items]
Revenue	781	0		781	0
Depreciation and amortization	20,423	12,453		59,984	64,113
Income (loss) from operations	(1,269,183)	(1,236,509)		(4,705,633)	(5,207,142)
Change in fair value of derivative instruments	0	0		0	0
Impairment of intangible assets					0
Impairment of investments and note receivable, net recovery		0			0
Total other income (expense), net	732	1,357		2,642	4,462
Net income (loss)	(1,268,451)	(1,235,150)		(4,702,991)	(5,202,680)
Total Assets	253,425	2,538,029		253,425	2,538,029
Capital Expenditures	0	0		68,582	0
Metals
Segment Reporting Information [Line Items]
Revenue	0	0		0	0
Depreciation and amortization	15,911	0		15,911	0
Income (loss) from operations	(188,933)	0		(317,115)	0
Change in fair value of derivative instruments	0	0		0	0
Impairment of intangible assets					0
Impairment of investments and note receivable, net recovery		0			0
Total other income (expense), net	0	0		0	0
Net income (loss)	(188,933)	0		(317,115)	0
Total Assets	1,352,814	0		1,352,814	0
Capital Expenditures	694,480	0		694,480	0
Mining
Segment Reporting Information [Line Items]
Revenue	519,166	32,050		569,641	124,000
Depreciation and amortization	61,694	71,844		185,082	257,147
Income (loss) from operations	27,740	1,185,570		(1,328,673)	633,592
Change in fair value of derivative instruments	0	0		0	0
Impairment of intangible assets					0
Impairment of investments and note receivable, net recovery		4,441			(2,450,892)
Total other income (expense), net	53,016	1,210		142,546	(2,435,522)
Net income (loss)	80,756	1,186,780		(1,186,127)	(1,801,930)
Total Assets	24,769,367	27,114,496		24,769,367	27,114,496
Capital Expenditures	0	0		736,595	0
Strategic Investments
Segment Reporting Information [Line Items]
Revenue	0	0		0	0
Depreciation and amortization	15,098	147,247		60,392	441,741
Income (loss) from operations	(2,981,631)	(599,771)		(3,509,780)	(1,369,791)
Change in fair value of derivative instruments	0	0		0	595,000
Impairment of intangible assets					0
Impairment of investments and note receivable, net recovery		0			(54,587)
Total other income (expense), net	14,549,213	(417,806)		13,657,392	(1,179,664)
Net income (loss)	11,567,582	(867,577)		10,147,613	(2,399,455)
Total Assets	46,484,033	48,537,296		46,484,033	48,537,296
Capital Expenditures	0	229,300		0	816,302
Corporate/Other
Segment Reporting Information [Line Items]
Revenue	240,774	7,800		256,374	23,400
Depreciation and amortization	563,653	563,021		1,691,332	1,684,987
Income (loss) from operations	7,087,386	(2,273,222)		1,527,419	(7,212,371)
Change in fair value of derivative instruments	(2,369,176)	(1,600,000)		(105,964)	(7,320,000)
Impairment of intangible assets					(338,033)
Impairment of investments and note receivable, net recovery		0			(733,731)
Total other income (expense), net	(3,537,176)	(1,975,873)		(2,913,965)	(9,186,228)
Net income (loss)	3,550,210	(4,399,097)		(1,386,547)	(16,548,599)
Total Assets	21,788,478	38,309,191		21,788,478	38,309,191
Capital Expenditures	$ 5,000	$ 0		$ 15,896	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)								1 Months Ended	3 Months Ended		9 Months Ended
	May 22, 2023 USD ($)	May 12, 2023 USD ($)	Apr. 26, 2023 USD ($)	Apr. 21, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 01, 2023 USD ($)	Dec. 10, 2021 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2023 USD ($) officer shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) officer shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Sep. 07, 2021 USD ($)	Dec. 31, 2019 USD ($)
Related Party Transaction [Line Items]
Capital expenditures									$ 699,480	$ 229,300	$ 1,515,553	$ 816,302
Purchase price											21,000,000	0
Sierra Springs Opportunity Fund, Inc.
Related Party Transaction [Line Items]
Sierra Springs Opportunity Fund, Inc.									335,000		335,000				$ 335,000
Sierra Springs Opportunity Fund, Inc.
Related Party Transaction [Line Items]
Advances to affiliate									6,460,000		6,460,000		$ 4,990,000
American Battery Technology Company
Related Party Transaction [Line Items]
Purchase price	$ 2,000,000	$ 1,000,000	$ 12,000,000	$ 7,000,000	$ 5,000,000	$ 6,000,000		$ 6,000,000			21,397,165
Related Party
Related Party Transaction [Line Items]
Write down of uncollectible receivable												$ 338,034
Related Party | Sierra Springs Opportunity Fund, Inc.
Related Party Transaction [Line Items]
Advances to affiliate									6,460,000		6,460,000
Related Party | Aqua Metal
Related Party Transaction [Line Items]
Capital expenditures			$ 12,000,000
Related Party | Sierra Springs Opportunity Fund, Inc. | Chief Executive Officer and Officers | SSOF
Related Party Transaction [Line Items]
Sierra Springs Opportunity Fund, Inc.									$ 525,000		$ 525,000
Variable interest entity, ownership (in shares) | shares									9,164,333		9,164,333
Number of officers with ownership interest | officer									2		2
Outstanding ownership percentage									15.92%		15.92%
Related Party | 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
Related Party | LINICO Corporation | Aqua Metal
Related Party Transaction [Line Items]
Proceeds from sale of equipment						$ 782,500

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event - USD ($)	Oct. 11, 2023	Oct. 03, 2023
Subsequent Event [Line Items]
Other Receivables		$ 2,000,000
Other commitment		2,738,966
Development agreement, project cost		$ 4,738,966
Comstock Fuels
Subsequent Event [Line Items]
Minimum commercialization spending requirements	$ 250,000