Comstock (LODE) 10-K 27 Feb 24 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 26, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 69,549,010
Entity Common Stock, Shares Outstanding		115,820,980
Documents Incorporated by Reference	Portions of the definitive proxy statement to be delivered to shareholders in connection with the 2024 Annual Meeting of Shareholders, are incorporated by reference in Part III.
Amendment Flag	false
Entity Central Index Key	0001120970
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	Assure CPA, LLC
Auditor Location	Spokane, Washington
Auditor Firm ID	444

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 3,785,577	$ 2,521,772
Short-Term Investments	18,912,985	0
Notes receivable and advances, net - current portion	0	4,990,000
Assets held for sale	0	21,684,865
Deposits - current portion	14,000	809,583
Prepaid expenses and other current assets	470,577	761,393
Total current assets	23,183,139	30,767,613
Non-current Assets:
Investments	31,260,928	18,784,327
Mineral rights and properties	13,302,013	12,571,418
Properties, plant and equipment, net	15,204,030	13,474,094
Deposits	411,268	0
Reclamation bond deposit	2,850,518	2,727,815
Notes receivable and advances, net	980,291	959,318
Intangible assets, net	15,866,032	17,663,681
Finance lease right-of-use asset	2,923,766	2,911,458
Other assets	484,359	194,035
Total noncurrent assets	83,283,205	69,286,146
TOTAL ASSETS	106,466,344	100,053,759
Current Liabilities:
Accounts payable	1,333,980	714,077
Accrued expenses and other liabilities	2,362,481	1,719,597
Deposits	410,100	422,603
Derivative liabilities	5,400,128	14,545,800
Lease liability, held for sale	0	12,021,566
Finance lease - right of use lease liability	838,676	409,143
Debt, net - current portion	4,495,660	1,795,890
Total current liabilities	14,841,025	31,628,676
Long-term Liabilities:
Reclamation liability	5,606,681	5,226,505
Finance lease - right of use lease liability, non-current portion	0	406,968
Deferred revenue	1,156,250	0
Debt, net - non-current portion	5,355,062	6,121,443
Other liabilities	1,230,154	306,708
Total long-term liabilities	13,348,147	12,061,624
TOTAL LIABILITIES	28,189,172	43,690,300
COMMITMENTS AND CONTINGENCIES (Notes 12 and 20)
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, 117,862,081 and 91,442,018 shares issued and outstanding at December 31, 2023 and 2022, respectively	78,405	60,660
Treasury stock 2,605,322 and 2,605,322 shares, at cost, at December 31, 2023 and 2022, respectively	(3,360,867)	(3,360,867)
Additional paid-in capital	363,889,245	348,390,556
Accumulated deficit	(282,329,611)	(291,491,432)
Total equity - Comstock Inc.	78,277,172	53,598,917
Non-controlling interest	0	2,764,542
Total stockholders' equity	78,277,172	56,363,459
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 106,466,344	$ 100,053,759

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Common stock, shares authorized (in shares)	245,000,000	245,000,000
Common stock, shares issued (in shares)	117,862,081	91,442,018
Common stock, shares outstanding (in shares)	117,862,081	91,442,018
Treasury stock (in shares)	2,605,322	2,605,322

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 1,274,449	$ 178,150
Operating expenses:
Selling, general and administrative expenses	12,588,626	10,243,353
Research and development	6,117,305	7,023,132
Depreciation and amortization	2,477,525	3,328,570
Gain on sale of Daney Ranch	0	(1,055,623)
Gain on sale of Facility (Note 9)	(7,304,570)	0
Total operating expenses	13,878,886	19,539,432
Loss from operations	(12,604,437)	(19,361,282)
Other Income (Expense):
Gain (loss) on investments	25,034,875	7,310
Interest expense	(1,646,724)	(1,651,435)
Interest income	251,969	387,608
Change in fair value of derivative instruments	961,085	(7,727,638)
Gain on conversion of debt	129,705	0
Impairment of intangibles	0	(338,035)
Impairment of investment and note receivable, net recovery	0	(3,243,650)
Impairment of goodwill	0	(12,788,671)
Other income (expense)	(1,600,221)	(2,022,466)
Total other income (expense), net	23,130,689	(27,376,977)
Net income (loss)	10,526,252	(46,738,259)
Net income (loss) attributable to noncontrolling interest	1,364,431	(789,515)
Net income (loss) attributable to Comstock Inc.	$ 9,161,821	$ (45,948,744)
Earnings per Share - Basic:
Net income (loss) per share - basic (in dollars per share)	$ 0.09	$ (0.62)
Earnings per Share - Diluted:
Net income ( loss) per share - diluted (in dollars per share)	$ 0.09	$ (0.62)
Weighted average common shares outstanding, basic (in shares)	105,126,754	74,458,028
Weighted average common shares outstanding, diluted (in shares)	105,169,364	74,458,028

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	LINICO	Haywood Property derivative	Common Stock	Common Stock Haywood Property derivative	Additional Paid in Capital	Additional Paid in Capital LINICO	Additional Paid in Capital Haywood Property derivative	Accumulated Deficit	Treasury Stock Amount	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]
Issuance of common stock (in shares)				20,666,674
Issuance of common stock	10,786,180			$ 13,765		10,772,415
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 issuance costs	(1,138,000)					(1,138,000)
Common stock issued with note payable (in shares)				605,620
Common stock issued with note payable	250,000			$ 403		249,597
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
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)
Employee and director share-based compensation	481,997			$ 120		481,877
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
Issuance of common stock for Haywood lease (in shares)					1,500,000
Issuance of common stock for Haywood lease		$ 500,000	$ 2,295,000		$ 999		$ 176,695	$ 2,294,001				$ 323,305
Warrants issued with debt and 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			$ 533		481,967
Sales of treasury stock (394,677 common shares)	240,077					(269,056)				509,133
GHF warrant valuation	637,910					637,910
LINICO dividends earned by AQMS not distributed		(169,248)										(169,248)
Net income (loss)	$ (46,738,259)								(45,948,744)		(789,515)
Ending balance (in shares) at Dec. 31, 2022	91,442,018			91,442,018
Ending balance at Dec. 31, 2022	$ 56,363,459			$ 60,660		348,390,556			(291,491,432)	(3,360,867)	2,764,542
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)				15,356,808
Issuance of common stock	6,900,000			$ 10,226		6,889,774
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
Common stock issuance costs	(599,620)					(599,620)
Ionic Note equity conversion issuance (in shares)				8,705,806
Ionic Note equity conversion issuance	4,258,172			$ 5,799		4,252,373
Exercise of employee stock options (in shares)				(45,000)
Exercise of employee stock options	(2,256)			$ 120		(2,376)
Issuance of common stock in lieu of payment of interest (in shares)				475,930
Issuance of common stock in lieu of payment of interest	211,562			$ 317		211,245
Warrants issued with debt and note amendment	157,269					157,269
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
Sales of treasury stock (394,677 common shares)	240,077
LINICO dividends earned by AQMS not distributed		(180,485)										(180,485)
Dividend payable extinguished with acquisition of AQMS' interest in LINICO		$ 447,001										$ 447,001
Acquisition of AQMS interest in LINICO	(566,327)					3,758,807					(4,325,134)
LINICO distribution to AQMS	(70,355)										(70,355)
Net income (loss)	$ 10,526,252								9,161,821		1,364,431
Ending balance (in shares) at Dec. 31, 2023	117,862,081			117,862,081
Ending balance at Dec. 31, 2023	$ 78,277,172			$ 78,405		$ 363,889,245			$ (282,329,611)	$ (3,360,867)	$ 0

CONSOLIDATED STATEMENTS OF CH_2

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

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss)	$ 10,526,252	$ (46,738,259)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	435,683	617,809
Amortization of finance leases	44,193	539,115
Amortization of discount associated with finance leases	246,038	829,924
Amortization of debt discount and other debt-related items	816,429	492,962
Amortization of intangibles	1,997,649	2,171,646
Accretion (reduction) of reclamation liability	380,176	(219,167)
Gain on sale of Facility (Note 9)	(7,304,570)	0
Gain on investments	(25,034,875)	(7,310)
Gain on conversion of debt	(129,705)	0
Gain on sale of Daney Ranch	0	(1,055,623)
Change in fair value of Tonogold Resources, Inc. note receivable	0	605,000
Employee and director share based compensation (recapture)	(2,256)	481,997
Change in fair value of derivative instruments	(961,085)	7,727,638
Loss on Pelen option	150,000	150,000
Share of net loss of equity-method investments	1,715,689	1,133,633
Impairment of goodwill	0	12,788,671
Write-off of construction in process and deposits	0	1,586,481
Write-off of Tonogold reimbursement receivables	0	1,283,302
Interest expense paid with common stock	211,562	0
Other	(19,085)	(25,605)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	50,816	37,063
Deposits - assets	234,315	133,454
Other assets	387,730	81,582
Accounts payable	31,371	80,854
Accrued expenses and other liabilities	714,705	620,504
Deferred revenue	1,156,250	0
Deposits - liability	(12,503)	2,420
Other liabilities	500,000	154,438
Net cash used in operating activities	(13,625,221)	(12,105,169)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of mineral rights and property, plant and equipment	(1,819,065)	(1,014,070)
Proceeds received from the sale of the Manufacturing Facility (Note 9)	21,000,000	0
Payments on contractual commitments associated with derivatives	(8,025,000)	(2,825,000)
Proceeds from Tonogold option agreement	0	750,000
Proceeds from sale of Tonogold Resources, Inc. common shares	0	933,129
Proceeds from sale of Daney Ranch	0	1,500,000
Additions to construction in progress	0	(1,625,972)
Acquisition of intangible asset	(200,000)	(500,000)
Payment for option to purchase additional membership interests in Pelen LLC	0	(100,000)
Other	(109,994)	4,964
Net cash provided by (used in) investing activities	3,630,541	(3,731,949)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal payments on debt principal and financing leases	(301,540)	(3,772,360)
Proceeds from the issuance of common stock	6,900,000	10,786,180
Proceeds from sale of treasury stock	0	240,077
Issuances of debt	4,980,000	4,975,000
Capital contributed to LINICO from AQMS	0	500,000
Common stock issuance costs	(249,620)	(298,000)
Other	0	15,805
Net cash provided by financing activities	11,258,485	12,446,702
Net increase (decrease) in cash and cash equivalents	1,263,805	(3,390,416)
Cash and cash equivalents at beginning of year	2,521,772	5,912,188
Cash and cash equivalents at end of year	3,785,577	2,521,772
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	503,438	1,115,075
Cash paid for income taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Haywood land lease and acquisition	0	2,050,000
Common stock received in the rescission of the LPB transaction	0	5,110,000
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	4,258,172	0
Shares of ABTC common stock received on sale of Facility	9,365,000	0
Return of shares of ABTC common stock in lieu of escrowed funds	(1,500,000)	0
SSOF advances converted to equity investment	699,630	0
SSOF advances converted to equity investment	6,985,000	0
Shares payable for commitment fees	150,000	0
Note payable to AQMS for acquisition of AQMS' interest in LINICO	566,327	0
Issuance of common shares issued with note payable	0	250,000
Issuance of common stock for stock issuance costs	350,000	840,000
Warrants issued in connection with note agreement	157,269	656,885
Note receivable issued in sale of Daney Ranch property	0	941,091
Additions of finance leases obligations	0	839,439
Recognition of operating lease liability and right-of-use asset	213,925	0
Increase in finance lease asset and liability due to modification of lease terms	0	1,187,174
AQMS lease and other assets and liability reclassed to held for sale	0	21,684,865
MCU Philippines, Inc And Mercury Clean Up LLC
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Impairment of note receivable and investments	0	2,455,332
M C U Philippines Inc
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Impairment of note receivable and investments	0	1,628,935
FLUX Photon Corporation
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Impairment of note receivable and investments	0	338,035
Write-off of expense related to Fenix prepaid	240,000	0
American Battery Technology Company
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds received from the sale of the Manufacturing Facility (Note 9)	21,397,165
Proceeds from sale of shares	6,000,000	0
Green Li-ion
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from sale of shares	779,600	0
Aqua Metals Inc
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Facility	(12,000,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
LINICO distribution to AQMS	(70,355)	0
Quantum Generative Materials LLC
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Facility	0	(750,000)
Sierra Springs, LLC
CASH FLOW FROM INVESTING ACTIVITIES:
Advances to Sierra Springs Opportunity Fund, Inc.	(1,995,000)	(55,000)
Haywood Property derivative
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Facility	0	(50,000)
NON-CASH INVESTING AND FINANCING ACTIVITIES:
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	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES REFERENCES TO THE COMPANY Unless context otherwise indicates, the terms we , us , our , Comstock , or the Company mean Comstock Inc., and its subsidiaries on a consolidated basis. 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 supporting 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. During 2021, 2022 and 2023, we completed a series of transactions that were designed to build on our competencies and position us and our technologies to address and capitalize on the global transition to clean energy and to enhances our exploration and mineral discovery capabilities. Those transactions primarily included our acquisitions of intellectual property and resources through the 100% acquisition of Comstock Innovations Corporation, Comstock Engineering Corporation, FLUX Photon Corporation, and LINICO Corporation and our minority investment interest in Quantum Generative Materials LLC (“GenMat”). Collectively, these transactions added the management, employees, facilities, intellectual properties, and other assets we needed to restructure our Company and business into an emerging leader in the innovation and sustainable production of renewable energy, including lignocellulosic fuels, electrification metals and sustainable mineral discovery and mining. Comstock historically focused on natural resource exploration, development, and production, with an emphasis on developing and mining gold and silver resources from its extensive contiguous property holdings in the historic Comstock District in Nevada. We are currently focused, in conjunction with our investee GenMat, on developing technologies that enhance the efficacy and efficiency of mineral exploration and development activities, including advanced data collection capabilities, sensing and artificially intelligent interpretive and predictive technologies, while leveraging our extensive database of historical and current geologic data, for breakthrough mineral discovery. CONSOLIDATED FINANCIAL STATEMENTS The Consolidated Financial Statements herein 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 which include the following: • Comstock Fuels Corporation (“Comstock Fuels”); • Comstock Metals Corporation (“Comstock Metals”); • Comstock Mining LLC (“Comstock Mining”); • Comstock Innovations Corporation (“Comstock Innovations”); • Comstock Engineering Corporation (“Comstock Engineering”); • Comstock IP Holdings LLC (“Comstock IP”); • Comstock Exploration and Development LLC (“CED”); • Comstock Northern Exploration LLC (“CNE”); • Comstock Processing LLC (“CP”); • Comstock Royalty Holding LLC (“CRH”); • Comstock Real Estate, Inc. (“CRE”); • Comstock Industrial LLC (“CI”); • Downtown Silver Springs LLC (“DTSS”); • LINICO Corporation Inc. (“LINICO”); • MCU Philippines, Inc. (“MCU-P”) since June 18, 2022; and • MANA Corporation (“MANA”). All significant intercompany balances and transactions have been eliminated on a consolidated basis for reporting purposes. SEGMENT INFORMATION We evaluate each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meet the definition of a business, we evaluate those components to determine if they must be aggregated into one or more operating segments. If applicable, when determining if it is appropriate to aggregate different operating segments, we determine if the segments are economically similar and, if so, the operating segments are aggregated. The chief operating decision maker ("CODM") over the segments is the Executive Management Committee. We have the following five reporting segments: Fuels, Metals, Mining, Strategic Investments and Corporate. We organize and operate each segment as a distinct line of business. Fuels Segment Our Fuels Segment develops and commercializes technologies that extract and convert wasted and unused lignocellulosic biomass into intermediates for refining into advanced renewable fuels. Most renewable fuels draw from the same pool of conventional fat, oil, and grease (“FOG”) feedstocks, but the total existing FOG supply can only meet a small fraction of the global mobility demand. We are currently evaluating several joint development solutions and systems based on our technologies, as well as feedstock and offtake agreements, licenses, engineering services, and direct investments. Our Fuels Segment is administered by our wholly owned subsidiary, Comstock Fuels Corporation, which will define and design solutions and license selected technologies to strategic partners, including long-term feedstock and offtake clients. Metals Segment Our Metals Segment recently secured sufficient supplier commitments and all of the necessary permits to begin commissioning our first photovoltaic recycling facility, and is expected to receive revenue in the form of tipping fees and to a lesser extent recycled metal sales from the processing of end-of-life photovoltaic materials. Our Metals Segment is administered by our wholly owned subsidiary, Comstock Metals Corporation, which has ordered and received all necessary components for its first commercial demonstration facility in Silver Springs, NV, and has applied for and received all required permits with production anticipated in early 2024. Mining Segment Our Mining Segment generated over $1 million in revenue during 2023 and is expected to generate income in the form of leases, licenses, and related fees throughout 2024. Our Mining Segment is administered by our wholly owned subsidiary, Comstock Mining LLC, and various other subsidiaries that collectively own or control twelve square miles of properties of patented mining claims, unpatented mining claims and surface parcels in northern Nevada, including six and a half miles of continuous mineralized strike length (the “Comstock Mineral Estate”). We have two completed third-party S-K 1300 technical reports focused on just two relatively smaller subsets of our mineral estate. We plan on further enhancing that data with hyperspectral orbital imaging and physics-based AI solutions to provide advanced prospecting analytics and more efficient, effective and expedient mineral discovery. Strategic Investments Segment We own and manage several investments and projects that are strategic to our plans and ability to produce and maximize throughput in our Fuels, Metals and Mining Segments, that are held for the purpose of complimenting or enhancing our mission of enabling systemic decarbonization and creating value but that are not a component of such other segments or otherwise have distinct operating activities. Our Strategic Investments Segment includes minority equity investments in Quantum Generative Materials LLC (physics-based artificial intelligence), Green Li-ion Pte Limited (lithium ion battery recycling and cathode production), Sierra Springs Opportunity Fund (strategic direct investment in northern Nevada real estate), and other equity or equity-linked investments. Corporate Segment Our Corporate Segment includes our corporate functions and services, including research and development activities that are ongoing outside of the business activities related to our Fuels, Metals, Mining and Strategic Investments Segments. Each segment has a distinct cost structure with dedicated management personnel with reporting responsibility to the Company’s senior management team. The Company accumulates discrete financial information for each segment, for review as distinct operating segments, using financial and other information rendered meaningful only by the fact that such information is presented and reviewed on a segment specific basis. Discrete financial information is available for each operating segment (See Note 19, Segment Reporting ). BUSINESS COMBINATIONS The Company applies the acquisition method of accounting for business combinations to all acquisitions where the Company gains a controlling interest, regardless of whether consideration was exchanged. With respect to business combinations, the Company (a) recognizes and measures the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree; (b) recognizes and measures the goodwill acquired in the business combination or a gain from a bargain purchase; and, (c) discloses the nature and financial effects of the business combination. Accounting for acquisitions requires us to recognize, separately from goodwill, the assets acquired and the liabilities assumed at their acquisition-date fair values. Goodwill as of the acquisition date is measured as the excess of the fair value of consideration transferred and the net acquisition-date fair values of the assets acquired and liabilities assumed. While the Company uses our best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, the estimates inherently are uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets, including intangible assets acquired and liabilities assumed with corresponding offsets to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired and liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our consolidated statements of operations. Deferred tax losses created in business combinations for the difference between the historical carryover basis of assets for tax purposes and the stepped-up fair value basis for book purposes are recognized as an increase to goodwill. ASSET ACQUISITIONS The cost of a group of assets acquired in an asset acquisition includes the carrying amount of any previously held equity interest, the fair value of any noncontrolling interests, and the fair value of any consideration transferred at the date of acquisition. The cost is allocated to the individual assets acquired or liabilities assumed based on their relative fair values and goodwill is not recognized. If it is determined that the cost of the acquisition exceeds the fair value of the assets acquired, the difference is allocated pro rata on the basis of relative fair values to increase certain of the assets acquired. All identifiable assets, including intangible assets, are identified and recognized. Deferred tax losses created in asset acquisitions for the difference between the historical carryover basis for tax purposes and the stepped-up fair value basis for book purposes are calculated using a simultaneous equation under the gross up approach and recognized as an increase to the assets to which they relate. VARIABLE INTEREST ENTITIES A variable interest entity (“VIE”) refers to a legal business structure in which an investor may have an influential or controlling interest despite not having a majority of voting rights, including when the entity invested in is thinly capitalized and its equity is not sufficient to fund its activities without additional subordinated financial support. An investor in a VIE has a controlling interest if the investor is determined to be the primary beneficiary of the VIE, defined as having the (i) power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, or (ii) obligation to absorb losses of the VIE that could potentially be significant to the VIE, or (iii) right to receive benefits from the VIE that could be significant to the VIE. The Company has investments in GenMat and Sierra Springs Opportunity Fund, Inc. (“SSOF”), that the Company has determined to be VIEs. The Company has also determined that the Company does not have a controlling interest in either of these companies, as the Company does not meet the definition of primary beneficiary cited above. Accordingly, the accounts of these companies are not included in our Consolidated Financial Statements. LIQUIDITY AND CAPITAL RESOURCES The 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 $282.3 million at December 31, 2023. For the year ended December 31, 2023, the Company recognized net income of $10.5 million while cash and cash equivalents increased by $1.3 million from $2.5 million at December 31, 2022 to $3.8 million at December 31, 2023. The Company intends to fund our operations over the next twelve months from (i) existing cash and cash equivalents, (ii) lease revenues (iii) sales of engineering services and technology licenses, and (iv) planned investment and other non-strategic asset sales. Based on these expected funding sources, management believes the Company will have sufficient funds to sustain our operations and meet our contractual and investment commitments during the 12 months following the date of issuance of the Consolidated Financial Statements included herein. While the Company has been successful in the past in obtaining the necessary capital to support our operations, including registered equity financings from our existing shelf registration statement, borrowings, asset sales and other means, there is no assurance the Company will be able to sell additional assets timely and/or obtain additional equity capital or other financing, if needed. Risks to our liquidity include future operating expenditures above management’s expectations, including but not limited to exploration, pre-development, research and development, selling, general and administrative, investment related expenditures, the sale of the Silver Springs Properties, and amounts to be raised from the issuance of equity under our existing shelf registration statement. Declines in the share price of our common stock would also adversely affect our results of operations, financial condition and cash flows and available liquidity. If the Company is unable to obtain any necessary additional funds, this could have an immediate material adverse effect on liquidity and raise substantial doubt about our ability to continue as a going concern. In such case, the Company could be required to limit or discontinue certain business plans, activities or operations, reduce or delay certain capital expenditures or investments, or sell certain assets or businesses. There can be no assurance that the Company would be able to take any such actions on favorable terms, in a timely manner, or at all. USE OF ESTIMATES In preparation of our consolidated financial statements and related disclosures in accordance with GAAP, the Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and related income, costs, expenses, receipts and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may pertain to: • impairment of equity investments; • discount rates on non-interest bearing notes receivable and lease liabilities; • derivative assets and liabilities; • the useful lives and valuation of properties, plant and equipment and mineral properties; • carrying values of assets held for sale; • realization of net deferred tax assets; • useful lives of intangible assets; • impairment of intangibles, notes receivable and advances; • reclamation liabilities; • contingent liabilities; • revenue contract progress toward completion; • stock-based compensation; • estimates for executive bonuses; and • restricted stock. CASH AND CASH EQUIVALENTS Cash and cash equivalents include bank deposits and highly liquid investments purchased with maturities of three months or less. Cash deposits with banks may exceed Federal Deposit Insurance Corporation insured limits. RECEIVABLES Accounts receivables are uncollateralized, non-interest-bearing customer obligations due under normal trade terms requiring payment within 30 days from the invoice date. Accounts receivables are stated at the amount billed to the customer. Accounts receivable in excess of 90 days old are evaluated for delinquency. In addition, we consider historical bad debts and current economic trends in evaluating the allowance for doubtful accounts. Payments of accounts receivable are allocated to the specific invoices identified on the customer’s remittance advice or, if unspecified, are applied to the oldest unpaid invoices. Management reviews valuation allowances on a quarterly basis. NOTES RECEIVABLE At issuance, notes receivable are recorded at an amount that reasonably approximates their fair value, which is based on the present value of future cash flows discounted at the prevailing interest rate. Any difference between the face amount and fair value is recognized as a discount or premium and accounted for as an element of interest over the life of the note. When interest accrued under the interest method exceeds interest at the stated rate, the amount of periodic amortization recognized is limited to the amount at which the borrower could settle the obligation. Notes receivable are subsequently measured on an amortized cost basis. INVESTMENTS Investments in Debt and Equity Securities From time to time, the Company holds investments in the form of debt securities and other instruments, and equity securities. Investments in debt are classified as trading, available for sale or held to maturity. In certain cases, we elect to record the investment under the fair value option. Upon sale of a debt security, the realized gain or loss is recognized in current earnings. At the end of each reporting period, the Company considers whether impairment indicators exist to evaluate if a debt investment security or loan is impaired and, if so, record an impairment loss. Investments in equity securities are generally measured at fair value. Gains and losses for equity securities resulting from changes in fair value are recognized in current earnings. If an equity security does not have a readily determinable fair value, the Company may elect to measure the security at its cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment in the same issuer. At the end of each reporting period, the Company reassesses whether an equity investment security without a readily determinable fair value qualifies to be measured at cost less impairment, consider whether impairment indicators exist to evaluate if an equity investment security is impaired and, if so, record an impairment loss. The Company evaluates and assesses if an orderly transaction occurs as defined under GAAP at each reporting period for our equity security investments. If an orderly transaction occurs with observable price changes, the Company adjusts the carrying value of the investment to the fair value with the change in fair value recorded in current earnings. (see Note 2, Investments , and Note 14, Fair Value Measurements ). Investments in Joint Ventures and Other Companies Investments in companies and joint ventures for which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method. Under the equity method of accounting, our share of the net earnings or losses of the investee are included in other income (expense) in the consolidated statements of operations. Upon investment, the Company assesses whether a step up in the basis of the investee's net assets has occurred and, if so, adjusts our share of net earnings or losses by related depreciation and amortization expense. Investments are accounted for on a one-quarter lag. As changes in ownership percentage of our investments occur, the Company assesses whether we can exercise significant influence and account for the investment under the equity method. If our ownership percentage of the company or venture changes, we recognize a gain or loss on the investment in the period of change. The Company assesses its equity method investments for impairment when events or circumstances suggest that the carrying amount of the investment may be impaired. The Company records an impairment charge in earnings when the decline in value below the carrying amount is determined to be other than temporary. INTANGIBLE ASSET S Purchased intangible assets represent the estimated acquisition date fair value of acquired intangible assets used in our business. Intangible assets with definite lives are amortized over their estimated useful lives. We amortize definite-lived intangible assets on a straight-line basis, generally over periods ranging from one We review purchased intangible assets for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. We review indefinite-lived intangibles for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired. We measure recoverability of these assets by comparing the carrying amounts to the future undiscounted cash flows that the assets or asset group are expected to generate. If the carrying value of the assets or asset group are not recoverable, impairment is measured and recorded as the amount by which the carrying value exceeds its fair value. GOODWILL Goodwill represents the cost in excess of the consideration paid over the fair value of net assets acquired in a business combination. The Company allocates goodwill to reporting units based on the expected benefit from the business combination. The Company evaluates our reporting units periodically, as well as when changes in our operating segments occur. For changes in reporting units, the Company reassigns goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level on an annual basis, and on an interim basis if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. We assess our goodwill for impairment at least annually as of October 1, unless events or a change in circumstances indicate an earlier impairment. FAIR VALUE MEASUREMENTS The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is as follows: Level 1 quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. Financial assets and liabilities utilizing Level 1 inputs include active exchange-traded securities and exchange-based derivatives. Level 2 inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Financial assets and liabilities utilizing Level 2 inputs include fixed income securities, non-exchange-based derivatives, mutual funds, and fair-value hedges. Level 3 unobservable inputs for the asset or liability only used when there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities utilizing Level 3 inputs include infrequently-traded, non-exchange-based derivatives and commingled investment funds, and are measured using present value pricing models. DERIVATIVE INSTRUMENTS Derivative instruments are recognized as either assets or liabilities on the consolidated balance sheets at fair value. The accounting for changes in the fair value of derivative instruments depends on their intended use. Changes in the fair value of derivative instruments are recorded in current earnings. The Company evaluates and accounts for embedded derivatives in its financial instruments based on three criteria that, if met, require bifurcation of embedded derivatives from their host instruments and accounting for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not required to be re-measured at fair value and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is shown at its fair value at each balance sheet date and recorded as an asset or liability with the change in fair value recorded in current earnings. The Company has derivatives that contain make whole provisions for our investments and asset acquisitions. All transactions in which goods or services are received for the issuance of shares of our common stock or options to purchase shares of our common stock are accounted for based on the fair value of the equity interest issued. The fair value of shares of common stock is determined based upon the closing price per share of our common stock on the date of issuance and other applicable inputs. The derivatives with make whole provisions are classified as a derivative financial instrument and is shown at its fair value at each balance sheet date and recorded as an asset or liability with the change in fair value recorded in current earnings. PROPERTY, PLANT AND EQUIPMENT The Company records properties, plant and equipment at historical cost. The Company provides depreciation and amortization in amounts sufficient to match the cost of depreciable assets to operations over their estimated service lives or productive value. The Company capitalizes expenditures for improvements that significantly extend the useful life of an asset. We capitalize interest costs during the construction or upgrade of qualifying assets. The Company recognizes a gain (loss) on sale of the asset in the consolidated statements of operations based upon the proceeds received on the sale less the net carrying value of the asset. The Company charges expenditures for maintenance and repairs to operations when incurred. Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years The Company reviews the carrying amount of our property, plant and equipment for impairment whenever there are negative indicators of impairment. An asset is considered impaired when estimated future undiscounted cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not considered recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flows. RECLAMATION LIABILITIES AND ASSET RETIREMENT OBLIGATIONS Minimum standards for site reclamation and closure have been established for us by various government agencies and contractual obligations with lessors. Asset retirement obligations are recognized when an obligation is incurred, either through regulatory requirements in the jurisdictions in which we operate or by contractual obligation with one of our lessors, and recorded as liabilities when a reasonable estimate of fair value can be determined. An expected present value technique is used to estimate the fair value of the liability. This includes inflating the estimated costs in today’s dollars using a reasonable inflation rate up to the date of expected retirement, and discounting the inflated costs using a credit-adjusted risk-free rate. Upon initial recognition of the liability, the carrying amount of the related long-lived asset is increased by the same amount. The liability is accreted over time through periodic charges to earnings. In addition, the asset retirement cost is amortized over the life of the related asset. Changes resulting from revisions to the timing or amount of the original estimate of undiscounted cash flows are recognized as either an increase or a decrease in the carrying amount of the liability for an asset retirement obligation and the related asset retirement cost capitalized as part of the carrying amount of the related long-lived asset. Upward revisions of the amount of undiscounted estimated cash flows are discounted using the current credit-adjusted risk-free rate. Downward revisions in the amount of undiscounted estimated cash flows are discounted using the credit-adjusted risk-free rate that existed when the original liability was recognized. The Company reviews, on an annual basis, unless otherwise deemed necessary, the asset retirement obligations. Separately, the Company accrues costs associated with environmental remediation obligations when it is probable that such costs will be incurred and they are reasonably estimable. MINERAL RIGHTS AND PROPERTIES The Company capitalizes acquisition costs until the Company determines the economic viability of the property. Since the Company does not have proven and probable reserves as defined by the SEC regulation S-K 1300, exploration expenditures are expensed as incurred. The Company expenses mineral lease costs and repair and maintenance costs as incurred. Upon commencement of production, the capitalized expenditures are depleted over proven and probable reserves using the units-of-production method. Where proven and probable reserves have not been established, such capitalized expenditures are depleted over the estimated production life using the straight-line method. The Company has not established proven or probable reserves for any of its projects. The Company reviews the carrying value of our mineral rights and properties for impairment, including mineral rights upon the occurrence of events or changes in circumstances that indicate the related carrying amounts may not be recoverable. Our estimate of precious metal prices, mineralized materials, operating capital, and reclamation costs are subject to risks and uncertainties affecting the recoverability of our investment in all of our properties. Although the Company has made our best, most current estimate of these factors, it is possible that near term changes could adversely affect estimated net cash flows from our properties and mineral claims, and possibly require future asset impairment write-downs. Where estimates of future net operating cash flows are not available and where other conditions suggest impairment, the Company assesses recoverability of carrying value from other means, including net cash flows generated by the sale of the asset. The Company uses the units-of-production method to deplete the mineral rights and mining properties when in operation. TREASURY STOCK When the Company acquires its own stock, it is initially va

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
INVESTMENTS	INVESTMENTS Summary of Investments At December 31, 2023 and 2022, our investments include: December 31, 2023 December 31, 2022 Equity Method Investments Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 11,606,763 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 609,165 25.00% 619,184 25.00% Total equity method investments 12,215,928 13,931,617 Measurement Alternative Investments Green Li-ion Pte. Ltd. 18,912,985 13.34% 4,517,710 16.45% Sierra Springs Opportunity Fund, Inc. 19,045,000 17.11% 335,000 11.64% Total measurement alternative investments 37,957,985 4,852,710 Total investments 50,173,913 18,784,327 Less: current investments 18,912,985 — Long-term investments $ 31,260,928 $ 18,784,327 As of December 31, 2023 and 2022, the gain (loss) on investments is as follows: December 31, 2023 December 31, 2022 Realized gain on sale of 1,500 Green Li-ion shares $ 597,248 $ — Unrealized gain on remaining 35,662 Green Li-ion preferred shares 14,577,627 — Realized loss on sale of 9,076,923 ABTC common stock (1,865,000) — Unrealized gain on Sierra Springs Opportunity Fund, Inc. 11,725,000 — Other — 7,310 Total gain on investments $ 25,034,875 $ 7,310 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: December 31, 2023 December 31, 2022 Current assets $ 665,765 $ 1,023,023 Non-current assets 6,260,818 12,034,506 Current liabilities — 89,584 Non-current liabilities — — Twelve-Months Ended December 31, 2023 December 31, 2022 Revenues 70,271 73,697 Gross Profit 70,271 73,697 Net loss $ (4,588,529) $ (2,956,597) Net loss attributable to Comstock Inc. $ (1,715,689) $ (1,133,633) 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 December 31, 2023 and 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 $3.7 million and $8.0 million, respectively. Investment in GenMat On June 24, 2021, we invested in the equity of GenMat, and received 465,000 membership units and committed $5,000,000 in cash and $10,000,000 in shares in the Company's common stock for a total of $15,000,000 for the initial seed investment and committed an additional $35,000,000 based upon GenMat’s realization of key development milestones, for up to 50% ownership of GenMat. At closing, we issued 3,000,000 restricted shares of our common stock with a fair value of $10,530,000 toward the $10,000,000 required stock purchase price and recorded a $530,000 related derivative asset for the make-whole provisions associated with the Company's common stock issued. Through December 31, 2023, we paid a total of $12,550,000 consisting of the full $5,000,000 cash commitments and $7,550,000 against the make-whole provision associated with the Company's common stock. In 2023, we paid $5,100,000 against the make-whole for the deficiency in common stock value. In 2022, we paid $3,200,000 consisting of $750,000 towards the initial cash commitments and $2,450,000 against the make-whole for the deficiency in common stock value. For the years ended December 31, 2023 and 2022, the Company recorded $1,705,670 and $1,083,513, respectively, in equity loss from affiliates for the investment in GenMat at 37.5% of voting rights since 165,000 membership units were not vested as of December 31, 2023 and 2022. Through December 31, 2023, the Company has not made additional investments against the additional $35 million investment commitment because the Company and GenMat are finalizing the commitments associated with the first investment tranche and the related development milestones. The Company’s executive chairman and chief executive officer serves as the chairman of GenMat and the Company’s chief technology officer and another employee of the Company serve on the board of directors of GenMat. The GenMat board of directors is composed of the three employees of the Company having one vote each along with the chief executive officer and founder of GenMat who receives four votes. Investment in Pelen LLC In April 2020, the Company invested $602,500 in Pelen LLC in exchange for 25% ownership. In each year from 2020 to 2022, we paid $100,000 for the option to purchase 75% of the remaining membership interest of Pelen LLC. The option expired in 2023. At December 31, 2023 and 2022, the balance of option payments of $0 and $150,000, respectively, are included in deposits in current assets on the consolidated balance sheets. The Company recorded $10,019 in equity loss from affiliates and $28,133 in equity income from affiliates for the investment in Pelen for the years ended December 31, 2023 and 2022. Investment in Green Li-ion Pte. LTD (“Green Li-ion”) 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, a Singaporean company. The investment had a relative 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. In 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. 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 consolidated statements of operations. In connection with this sale, the Company valued the remaining 35,662 Green Li-ion preferred shares it holds using the sales price of $530.34 per share which resulted in recognition of an unrealized gain on investment of $14,577,627. The Company intends to sell the remaining Green Li-ion preferred shares over the next twelve months. For the years ended December 31, 2023 and 2022, we recognized $0 and $59,290, respectively, in equity loss from affiliates for the investment in Green Li-ion. Investment in Sierra Springs Opportunity Fund, Inc. (“SSOF ”) During 2019, the Company invested $335,000 for 6,700,000 shares of SSOF common stock. These shares represented approximately 11.64% of SSOF as of December 31, 2022. From 2020 through November of 2023, the Company also advanced $6,985,000 to SSOF and its subsidiary, for the purpose of purchasing land, payments for deposits on land and payments for an option on land and water rights purchases. On December 29, 2023, the Company and SSOF agreed to convert total advances into 3,880,556 shares of SSOF common stock. The conversion rate of $1.80 per share was determined to be the fair value of a share of SSOF common stock based on cash sales of SSOF common shares. The Company’s initial investment of SSOF common shares in 2019 were revalued at $1.80 per common shares resulting in recognition of an unrealized gain on investment of $11,725,000. At December 31, 2023, the Company’s total investment in SSOF consists of 10,580,556 common shares, or 17.11% of the total SSOF outstanding common shares on a fully diluted, if converted basis. The Company's CEO is an executive of SSOF. Management concluded that SSOF is a VIE of the Company because the Company has both operational and equity risk related to SSOF, and SSOF currently has insufficient equity at risk. Management also concluded that the Company is not the primary beneficiary of SSOF because no one individual or entity has unilateral control over significant decisions. As the Company is not the primary beneficiary, SSOF is not consolidated. At December 31, 2023, the Company’s maximum exposure to loss as a result of its involvement with SSOF is limited to its investment of $19,045,000. Investment in American Battery Technology Company In connection with the sale of the Manufacturing Facility (see Note 9, Sale of Manufacturing Facility ), the Company received 11 million shares of restricted common stock from the purchaser of the Manufacturing Facility, American Battery Technology Company ("ABTC"), with an initial fair value of $9,365,000 (see Note 14, Fair Value Measurements ). On June 30, 2023, the Company and ABTC amended the agreement whereby the Company returned 1,923,077 of the ABTC restricted shares, based on the trading price of ABTC's stock on the date of the amended agreement, in exchange for the $1.5 million of the purchase price set aside in escrow to settle indemnification claims. On August 8, 2023, the remaining 9,076,923 shares owned by the Company became unrestricted. In 2023, the Company sold all 9,076,923 ABTC shares for gross proceeds of $5,456,920, net of commission fees of $90,939. On December 8, 2023, ABTC paid $634,019 to the Company as part of the make-whole payment associated with the stock difference 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. For the year ended December 31, 2023, the Company recognized a loss of $1,865,000 on sale of the ABTC shares which is included in gain (loss) from investments. Investment in LP Biosciences LLC On February 28, 2022, the LP Biosciences transactions that were entered in 2021 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 December 31, 2022. The Company incurred additional expenses of approximately $250,000 in connection with the termination of the transaction, which was recorded as other income (expense) in the statement of operations for the year ended December 31, 2022. 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, we determined that the investment was not recoverable. For the year ended December 31, 2022, investment of $1,960,448 in MCU and the investment of $494,884 and notes receivable of $1,628,913 to MCU-P were deemed unrecoverable, and all amounts were fully impaired. On June 18, 2022, the members of MCU agreed to distribute 100% of MCU's assets to the Company, including the cash held by MCU and MCU-P of $895,204 and the remaining 50% of MCU-P common stock, in exchange for forgiveness of the debt owed by MCU-P to the Company which was fully impaired for the year ended December 31, 2022. The cash and proceeds of assets liquidated of $895,204 were recognized as a recovery of impairment of assets in other income (expense) of the Company with $590,000 from MCU and $305,204 from MCU-P in 2022. 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. For the years ended December 31, 2023 and 2022, the Company recorded equity losses from affiliates for the investment in MCU and MCU-P of $0 and $14,578, respectively. For the years ended December 31, 2023 and 2022, the Company recorded equity losses from affiliates for the investment in MCU-P of $0 and $4,385, respectively.

NOTES RECEIVABLE AND ADVANCES,

NOTES RECEIVABLE AND ADVANCES, NET	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
NOTES RECEIVABLE AND ADVANCES, NET	NOTES RECEIVABLE AND ADVANCES, NET Notes receivable and advances, net at December 31, 2023 and 2022 include: December 31, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ — $ 4,990,000 Total notes receivable and advances, current portion — 4,990,000 Non-current portion Daney Ranch note receivable 980,291 993,000 Unamortized discount for implied interest — (33,682) Daney Ranch note receivable, net of discount 980,291 959,318 Total notes receivable and advances, non-current portion, net $ 980,291 $ 959,318 Daney Ranch Sale On August 19, 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 bears 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 a discount of $51,909. The discount was amortized into interest income over the first year of the note and the note is measured on an amortized cost basis. During the years ended December 31, 2023 and 2022, we recognized interest income of $71,595 and $25,519, respectively, 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, the Company entered into an option agreement (the "Lucerne Option Agreement") with Tonogold where we agreed to extinguish their $6,650,000 note receivable ("the Tonogold 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. The acquisition of the membership interest was accounted for as an asset acquisition. Consideration of $5,902,306 was allocated as $6,844,474 to the mineral interest acquired and $942,168 to the asset retirement obligation assumed. During 2022, the Company wrote off receivables from Tonogold totaling $1,283,302 consisting of expense reimbursements. Prior to the Lucerne Option Agreement, we accounted for the Tonogold Note using the fair value option. For the years ended December 31, 2023 and 2022, we recognized a loss in other income and expense on the consolidated statement of operations for the change in fair value of the Tonogold Note of $0 and $605,000, respectively. Advances to SSOF. From 2020 through November of 2023, the Company advanced $6,985,000 to SSOF and its subsidiary, including $1,995,000 and $55,000, in 2023 and 2022, respectively, for the purpose of purchasing land, payments for deposits on land and payments for an option on land and water rights purchases. Advances receivable at December 31, 2023 and 2022 were $0 and $4,990,000, respectively, classified in Note receivable and advances, net – current portion on the consolidated balance sheets. On December 29, 2023, the Company and SSOF agreed to convert total advances into 3,880,556 shares of SSOF common stock. The conversion rate of $1.80 per share was determined to be the fair value of a share of SSOF common stock based on cash sales of SSOF common shares. The Company’s initial investment of SSOF common shares in 2019 were revalued at $1.80 per common shares resulting in recognition of an unrealized gain on investment of $11,725,000 (see Note 2, Investments ).

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS Properties, plant and equipment at December 31, 2023 and 2022, include the following: December 31, 2023 December 31, 2022 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 1,037,049 1,037,049 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 7,394,191 5,212,891 Accumulated depreciation (27,200,293) (26,748,929) Total property, plant and equipment, net $ 15,204,030 $ 13,474,094 The Company recognized depreciation expense of $435,683 and $617,809 for the years ended December 31, 2023 and 2022, respectively. At December 31, 2023, the Company has $402,931 of property, plant and equipment that were not yet placed in service and have not yet been depreciated. Mineral Rights and Properties The Company owns, controls, or retains an interest in 9,358 acres located in Storey and Lyon Counties, Nevada, just south of Virginia City, Nevada (referred to collectively herein as the “Comstock Mineral Estate”), including 2,396 acres of patented claims and surface parcels, approximately 6,962 acres of unpatented claims administered by the BLM, five mineral leases, one joint venture (providing exclusive rights to exploration, development, mining and production), royalty interests, and fee ownership of real property, including 126 patented and 392 unpatented mineral lode claims, as well as 39 unpatented placer claims. Our properties at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Comstock Mineral Estate $ 12,164,013 $ 12,164,013 Other mineral properties 317,405 317,405 Water rights 820,595 90,000 Total mineral rights and properties $ 13,302,013 $ 12,571,418 The Comstock Mineral Estate includes all of the Company's resource areas and exploration targets. During the years ended December 31, 2023 and 2022, we did not record any depletion expense, as none of the properties are currently in production. All of our mineral exploration and mining lease payments are classified as selling, general and administrative expenses in the 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 made their first two quarterly lease payments totaling $875,000, with 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, and will pay a 1.5% NSR royalty 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 year ended December 31, 2023, we recorded revenue of $906,250 which includes the quarterly lease payments of $875,000 and amortization of the lease initiation fee of $31,250. As of December 31, 2023, $1,218,750 of deferred revenue for the initiation fee remains, which the Company classified the short and long term deferred revenue of $62,500 and $1,156,250, respectively, in accrued expenses and other liabilities and deferred revenue in our consolidated balance sheet. In 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.

RECLAMATION BOND DEPOSIT

RECLAMATION BOND DEPOSIT	12 Months Ended
	Dec. 31, 2023
Environmental Remediation Obligations [Abstract]
RECLAMATION BOND DEPOSIT	RECLAMATION BOND DEPOSIT The Nevada Revised Statutes and Regulations require a surety bond to be posted for mining projects so that after the completion of such mining projects the sites are left safe, stable and capable of productive post-mining uses. The bond is intended to cover the estimated costs required to safely reclaim the natural environment to the regulatory standards established by the State of Nevada’s Division of Environmental Protection. Accordingly, the Company has a $6,751,950 reclamation surety bond through the Lexon Surety Group (“Lexon”) with the State of Nevada’s Bureau of Mining Regulation and Reclamation at December 31, 2023. The Company also has a $500,000 surety bond with Storey County for mine reclamation at December 31, 2023. As part of the surety agreement, the Company agreed to pay a 2.0% annual bonding fee. The total cash collateral, per the surety agreement, was $2,743,582 and $2,620,879 at December 31, 2023, and 2022. The reclamation bond deposit at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Lexon surety bond cash collateral $ 2,743,582 $ 2,620,879 Other cash reclamation bond deposits 106,936 106,936 Total reclamation bond deposit $ 2,850,518 $ 2,727,815 The Lexon collateral at December 31, 2023 and 2022, includes interest income of $122,703 and $120,879, respectively, which has been left on deposit at BNY Mellon. The total cash collateral is a component of the reclamation bond deposit on the consolidated balance sheets for the years ended December 31, 2023 and 2022.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at December 31, 2023 and 2022 include the following: Description Estimated Economic Life December 31, 2023 December 31, 2022 Developed technologies 10 years $ 19,582,402 $ 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 (4,376,740) (2,379,091) Intangible assets, net $ 15,866,032 $ 17,663,681 The estimated economic lives shown above were at the closing dates of the respective acquisitions. The estimated economic lives of license agreements and developed technologies are based on the midpoint of the indicated lives derived from the related valuation analyses. The estimated economic lives of customer and distribution agreements are based on the specified terms of the respective agreements. Accumulated amortization as of December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Developed technologies $ 4,113,045 $ 2,172,594 License agreements 131,917 78,415 Customer agreements 122,885 122,884 Distribution agreements 7,493 4,497 Trademarks 1,400 701 Accumulated amortization $ 4,376,740 $ 2,379,091 Amortization expense related to intangible assets of $1,997,649 and $2,171,646 was recorded for the years ended December 31, 2023 and 2022, respectively. Future minimum amortization expense is as follows at December 31, 2023: 2024 $ 2,013,499 2025 2,013,499 2026 2,013,499 2027 2,013,499 2028 2,010,753 Thereafter 5,801,283 $ 15,866,032 Changes in the intangible assets balances for the year ended December 31, 2023 are presented below: As of December 31, 2022 Additions Assets Held for Sale Impairment Amortization As of December 31, 2023 Intangible assets $ 20,042,772 $ 200,000 $ — $ — $ — $ 20,242,772 Accumulated amortization (2,379,091) — — — (1,997,649) (4,376,740) Total intangible assets $ 17,663,681 $ 200,000 $ — $ — $ (1,997,649) $ 15,866,032 Changes in the intangible assets and goodwill balances for the year ended December 31, 2022 are presented below: As of December 31, 2021 Additions Assets Held for Sale Impairment Amortization As of December 31, 2022 Intangible assets $ 23,514,259 $ 500,000 $ (3,621,487) $ (350,000) $ — $ 20,042,772 Accumulated amortization (338,958) — 119,548 11,965 (2,171,646) (2,379,091) Goodwill 12,788,671 — — (12,788,671) — — Total intangible assets and goodwill $ 35,963,972 $ 500,000 $ (3,501,939) $ (13,126,706) $ (2,171,646) $ 17,663,681 All intangibles and goodwill are associated with the Fuels and Metals Segments. In 2022, the Company fully impaired the goodwill associated with acquisitions in 2021 of $12,788,671 in the 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. The Company is party to three license agreements with American Science and Technology Corporation (“AST”), pursuant to which the Company agreed to license certain intellectual property of AST 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 December 31, 2023, we have obtained the three license agreements and no additional payments are anticipated. On December 28, 2023, the Company amended the asset purchase agreement with Flux Photon Corporation (“FPC”) dated on September 7, 2021, and amended on December 10, 2021 (as amended, the “FPC Asset Purchase Agreement”). Pursuant to the 2021 FPC Asset Purchase Agreement, the Company acquired certain intellectual property and related photocatalysis laboratory equipment (the “FPC Assets”). The original purchase price included a payable for the FPC assets of $17,650,000, payable only from 20% of future cash flows defined as the future monthly consolidated sales, less total variable costs, less operating expenses, maintenance, tax payments, and debt service payments of Comstock Inc. and its now and hereafter-existing subsidiaries until the purchase prices has been fully paid. The 2023 amended FPC Asset Purchase Agreement reduced the purchase price payable to $16,850,000. On the date of the amendment, the Company paid $200,000 with the remaining balance of $16,650,000 payable to Flux from future cash flows and accounted for as an acquisition of intellectual property. Mr. Kreisler, a member of the Company's board of directors and the Company's chief technology officer, is also the owner of 100% of the outstanding common stock of Flux and as such was the indirect beneficiary of all payments made to Flux pursuant to the FPC Asset Purchase Agreement (see Note 20, Related Party Transactions ). As of December 31, 2022, assets held for sale included 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 were sold in April 2023 with the Company's acquisition of the associated leased assets (see Note 9, Sale of Manufacturing Facility ).

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES - CURRENT	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES - CURRENT	ACCRUED EXPENSES AND OTHER LIABILITIES - CURRENT Accrued expenses and other liabilities - current at December 31, 2023, and 2022, consisted of the following: December 31, 2023 December 31, 2022 Accrued interest expense $ 52,500 $ 43,398 Accrued payroll costs 798,827 627,210 Accrued incentive compensation 1,332,169 928,125 Accrued vendor liabilities 53,088 115,653 Deferred revenue 78,495 — Other accrued expenses 47,402 5,211 Total accrued expenses $ 2,362,481 $ 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 payment of executive incentive compensation of $970,000 for named executive officers other than the chief executive officer earned through December 31, 2022 which was paid in 2023. 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, paid as of December 31, 2023. For the years ended December 31, 2023 and 2022, the Company recognized $1,332,169 and $928,125, respectively, of expense associated with the plan based on estimates of progress towards meeting incentives. As of December 31, 2023, accrued incentive compensation of $1,332,169 consists of the estimated 2023 incentive pay expected to be paid in 2024.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	LEASES The Company has the following lease balances recorded on the consolidated balance sheets as follows: Lease Assets and Liabilities Classification December 31, 2023 December 31, 2022 Finance lease right-of-use asset Asset, held for sale $ — $ 15,709,039 Finance lease right-of-use asset Finance lease - right to use asset, net 2,923,766 2,911,458 Operating lease right-of-use asset Other assets - noncurrent 237,617 42,061 Total right of use assets $ 3,161,383 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 37,401 $ 5,211 Operating lease liability - long-term Other liabilities 205,154 40,193 Finance lease liability Lease liability - held for sale — 12,021,566 Finance lease liability, current portion Finance lease - Right of use lease liability 838,676 409,143 Finance lease liability Finance lease - Right of use lease liability, long term portion — 406,968 Total lease liabilities $ 1,081,231 $ 12,883,081 The Company has the following lease costs recorded in the consolidated statements of operations as follows: Year Ended December 31, 2023 2022 Finance lease cost: Amortization of right-of-use assets $ 44,193 $ 539,115 Interest on lease liabilities 246,038 829,924 Operating lease cost 34,945 10,099 Total lease cost $ 325,176 $ 1,379,138 Other information Operating cash flows from operating leases $ 33,350 $ 9,650 Financing cash flows from finance leases $ 301,540 $ 3,062,360 Non-cash finance lease modification $ 56,501 $ 1,147,669 Right-of-use asset and lease acquired $ 213,925 $ 839,439 Right-of-use acquired with shares of common stock (Haywood) $ — $ 2,100,000 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: 2023 2022 Weighted-average remaining lease term in years - finance leases 0.33 1.33 Weighted-average remaining lease term in years - operating leases 4.62 5.75 Weighted-average discount rate - finance leases 8 % 8 % Weighted-average discount rate - operating leases 13 % 11 % Finance Lease AQMS Lease Since 2021, LINICO, a majority-owned subsidiary of the Company, had a finance lease (the “AQMS Lease”), as lessee, with Aqua Metals Reno Inc., a subsidiary of Aqua Metals Inc. (“AQMS”), for land, buildings and related improvements (the “Manufacturing Facility”). AQMS was the non-controlling interest holder for LINICO. The lease agreement provided for the Company to purchase the Manufacturing 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 Manufacturing Facility. LINICO did not exercise the purchase option on October 1, 2022, and paid an additional $2,000,000 on October 25, 2022, effectively extending the option until March 31, 2023, increasing the lease term from 16 to 19 months and a $1,147,669 increase to the lease liability and right of use asset. 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 Manufacturing 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 (“AQMT”) from AQMS and paid the remaining $12.0 million due, taking full ownership of the membership interest of AQMT and terminating the AQMS Lease (see Note 9, Sale of Manufacturing Facility ). AST Asset Purchase Agreement On April 16, 2021, the Company entered into an asset purchase agreement (the “AST 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. Under the AST 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 AST Asset Purchase Agreement provides for full access and use of the AST assets until all payments are made and title transfers to the Company. The Company also entered into three license agreements with AST in connection with the AST Asset Purchase Agreement (see Note 6, Intangible Assets and Goodwill ). All of the assets purchased under the agreement are being used for research and development activities. The machinery and equipment acquired was built for a specific purpose and is being used in testing for development of the technology required to process woody biomass into intermediate materials that can be converted into paper products and fuels. These assets have no alternative future use. The facility purchased is an industrial property located in Wausau, Wisconsin with an alternative use. The AST Asset Purchase Agreement was accounted for as a finance lease with a purchase option which we are reasonably certain will be exercised. The consideration in the contract was allocated to the separate lease and non-lease components of the contract based on their relative standalone estimated fair values. The total of the lease payments was first allocated to the building, which has an observable price, and the remainder was allocated to the machinery and equipment. The initial measurement of the right-of-use asset and lease liability was $839,439 using the allocated consideration in the contract of $935,759 for the building discounted using the Company’s incremental borrowing rate at lease commencement of 7.87% because there is no rate implicit in the lease contract. The incremental borrowing rate was determined based on debt acquired by the Company at the end of 2021, adjusted for increases in the risk-free rate. The building is being depreciated over a 20-year useful life and the lease liability has a remaining life at December 31, 2023 of 0.33 years. 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 consolidated statements of operation. For the years ended December 31, 2023 and 2022, the Company recognized $319,740 and $213,160, 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 (the “Haywood Property”) 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 total value of $2,295,000. The Haywood Property represents approximately 190 industrial acres in Lyon County, Nevada, and is 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 the storage of end-of-life electrification products. The closing and purchase of the asset is contingent on liquidation of the shares and receipt of the full purchase price by the seller. The Company agreed to make up any shortfall if the proceeds from the sale of the shares plus the deposit are less than $2.1 million, and the seller agreed to refund any excess proceeds. This 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. For the years ended December 31, 2023 and 2022, the Company paid Decommissioning Services $200,000 and $150,000, respectively, which resulted in a decrease in contractual stock consideration (see Note 14, 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 the Haywood Property, excluding the removal of materials that have been pledged to a third-party for improvements made. Daney Ranch In September 2020, the Company, as lessor, leased real property and improvements located at 25 Daney Canyon Road, Dayton, Nevada (“Daney Ranch”) under a 36-month lease agreement commencing September 1, 2020, subject to early termination upon exercise of a purchase option. The option allowed the lessee to purchase the property for $2,700,000 less all rental payments made in the first 24 months if exercised within the first two years of the agreement. At lease inception, it was not reasonably certain the lessee would exercise the purchase option and the lease was classified as an operating lease. All lease payments were recognized as rental income and the property was classified as assets held for use in property, plant and equipment during the term of the lease. In August 2022, the lessee exercised the option and completed the purchase of the Daney Ranch property, which resulted in lease termination and derecognition of the underlying assets (see Note 3, Notes Receivable and Advances, net ). Operating Leases 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 five years. At August 15, 2023, we recorded a right-of-use asset and lease liability of $213,925 and $213,925, respectively, at a discount rate of 13.57%. For the year ended December 31, 2023, the fixed operating lease expense was $24,847. The Company's chief executive officer is an executive and director of Sierra Clean Processing LLC. The Company has an operating lease, as lessee, with Sutro as lessor, for a property located adjacent to the Gold Hill Hotel, which is primarily used as a room rental. The lease runs from 2018 until 2028. The monthly rent is $5,850 with automatic annual increases of $25 per month every November, beginning in 2020. The operating lease is sub-leased to Crown Point Management LLC, the operators of the Gold Hill Hotel, and not separately valued within the Gold Hill Hotel lease. For the years ended December 31, 2023 and 2022, the fixed operating lease expense was $10,099 and $10,099, respectively. For the years ended December 31, 2023 and 2022, short-term operating lease expense was $100,030 and $52,115, respectively. 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 2024 $ 67,112 $ 860,564 2025 69,118 — 2026 71,175 — 2027 73,285 — 2028 46,372 — Thereafter — — Total lease payments 327,062 860,564 Less: imputed interest (84,507) (21,888) Present value of lease liabilities $ 242,555 $ 838,676 Operating Lease Income Revenues from operating leases on our land and building leased to others totaled $368,198 and $169,100 for the years ended December 31, 2023 and 2022, respectively. Minimum lease payments for operating leases to be received from others are as follows: 2024 $ 94,725 2025 96,000 2026 96,000 2027 96,000 2028 96,000 Thereafter 96,000 Total Minimum Lease Income $ 574,725

SALE OF MANUFACTURING FACILITY

SALE OF MANUFACTURING FACILITY	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
SALE OF MANUFACTURING FACILITY	SALE OF MANUFACTURING FACILITY Since 2021, LINICO Corporation (“LINICO”), a majority-owned subsidiary of the Company, had a finance lease, as lessee, with AQMS, for land, buildings and related assets and improvements (the “Manufacturing Facility”). As of December 31, 2022, the Manufacturing Facility 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. From March 1, 2023 to August 11, 2023, the Company consummated the sale and transferred the title of the Manufacturing Facility to ABTC. The previously existing lease between LINICO and AQMS was terminated (see Note 8, Leases ). Consideration received for the Manufacturing Facility as of December 31, 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 On March 1, 2023, LINICO and ABTC entered into a Membership Interest Purchase Agreement (“Manufacturing Facility Purchase Agreement”) whereby ABTC would acquire the Manufacturing Facility and certain equipment. 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 Manufacturing Facility Purchase Agreement (“A&R Manufacturing Facility Purchase Agreement”), and the Company received 10 million shares of ABTC restricted common stock. The A&R Manufacturing Facility Purchase Agreement contained 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 required to set aside $1.5 million of the purchase price in escrow to settle potential indemnification claims. On May 12, 2023, the Company and ABTC amended and restated the A&R Manufacturing Facility Purchase Agreement (“Second A&R Manufacturing Facility Purchase 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 A&R Manufacturing Facility Purchase Agreement (“Third A&R Manufacturing Facility Purchase 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. The number of shares returned was based on the trading price of ABTC stock on the agreement date. The Third A&R Manufacturing Facility Purchase Agreement also decreased the guarantee of amount to be received on sale of ABTC stock from $6.6 million to $6.0 million. On August 11, 2023, the Company consummated the sale and transferred the title of the Manufacturing Facility to ABTC pursuant to the Third A&R Manufacturing Facility Purchase Agreement. 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. Under the lease terms, ABTC was responsible for payment of all taxes and operating costs associated with the Manufacturing Facility. During 2023, the Company received $237,473 in rental income from ABTC for renting the Manufacturing Facility prior to the closing date of August 11, 2023, at which time the lease was terminated. The Company sold all of its shares of ABTC common stock in 2023 for net proceeds of $5,365,981. In December 2023, ABTC paid the Company $634,019 in accordance with the guarantee of $6.0 million to be received on sale of ABTC stock. 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	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
DEBT OBLIGATIONS	DEBT OBLIGATIONS Debt at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 4,290,000 $ 4,290,000 Alvin Fund LLC Promissory Note - 16% interest, due January 31, 2026 2,000,000 2,000,000 Alvin Fund LLC Promissory Note - 8% interest, due February 12, 2025 2,100,000 — Kips Bay Unsecured Convertible Promissory Note - 8% interest, due March 27, 2025 3,157,894 — AQMS Notes Payable, net - 9.76% implied interest, due December 31, 2024 600,000 — Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 — 3,150,000 Total debt 12,147,894 9,440,000 Less: debt discounts and issuance costs (2,297,172) (1,522,667) Total debt, net of discounts 9,850,722 7,917,333 Less: current maturities (4,495,660) (1,795,890) Long-term debt, net of discounts and issuance costs $ 5,355,062 $ 6,121,443 GHF, Inc. Secured Promissory Note The Company entered into a long-term promissory note (“GHF 2021 Note”) with GHF, Inc. on December 15, 2021, with a principal amount of $5,000,000, of which $4,550,000 was funded and $450,000 was an original issue discount ("OID"). The full principal is due on December 15, 2024. Interest is payable monthly at a rate of 6% annually. Prepayment is allowed in full or in part at any time without premium or penalty. The loan is secured by all non-mining related assets of the Company, Silver Springs land and water rights, excluding the Lucerne and Dayton properties. The Company is required to prepay the promissory note with any net cash proceeds received in the sale of any collateral. If the promissory note has not been paid in full on or prior to December 15, 2022, the Company was required to issue warrants to GHF allowing them to purchase 1,000,000 shares of the Company’s common stock, half of which are exercisable at a price per share of 150% of the 20-day volume weighted average closing price (“VWAP”) of the Company’s common stock on its primary trading market for the 20 consecutive trading days preceding December 15, 2021, and the remainder at a price per share of 135% of the 20-day VWAP as determined on December 15, 2022. On December 15, 2022 the Company issued warrants to GHF allowing them to purchase 1,000,000 shares of the Company’s common stock, 500,000 of which are exercisable at a price per share of $0.4555 and the remaining 500,000 at a price per share of $2.5217. The warrants are exercisable for a period of two years commencing on December 15, 2022, and ending on December 15, 2024. Fair value of warrants were calculated using a Black-Scholes model with the following inputs: stock price on the grant date of $0.54 and exercise price of $1.00 per share; expected term of 2 years; annualized discount rate of 3.32%; and annualized volatility of 61.82%. The warrants had a fair value of $708,789 on issuance date at which time the Company estimated a 10% probability that the warrants would be issued resulting in an initial discount on debt of $70,897. In December 2022, the contingency was resolved upon issuing the warrants, the discount on the note was increased by $637,910 and related amortization was adjusted to reflect the increase in 2022. On August 22, 2022, the Company amended the prepayment provision of the GHF 2021 Note 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 years ended December 31, 2023 and 2022, we recognized interest expense of $635,529 and $715,089, respectively, which includes OID amortization of $378,129 and $429,912, respectively, in connection with the GHF 2021 Note. Alvin Note Fund Notes The Company entered into a short-term promissory note (the “Alvin Fund 2022 Note”) with Alvin Fund LLC (“Alvin Fund”) 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 was 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 years ended December 31, 2023 and 2022, we recognized interest expense of $422,140 and $78,931, respectively, which includes OID amortization of $204,110 and $45,890, respectively, in connection with the Alvin Fund 2022 Note. In 2023, the Company issued an aggregate of 475,930 shares of unregistered restricted common shares with a fair value of $211,562 to Alvin Fund in lieu of cash payments for interest under the Alvin Fund 2022 Note. On November 12, 2023, the Company entered into a short-term promissory note (the "Alvin Fund 2023 Note") with Alvin Fund with a principal amount of $2,100,000 which includes $100,000 original issue discount. The full principal is due on February 12, 2025. Interest is payable monthly at a rate of 8% annually. Prepayment is allowed in full or in part at any time without premium or penalty. The loan is secured by the Company's non-mining assets. During the year ended December 31, 2023, we recognized interest expense of $50,077 which includes OID amortization of $27,524 in connection with the Alvin Fund 2023 Note. In consideration of the lender providing the financing, the Company issued warrants that would allow the lender to purchase 1,000,000 shares at $0.70 per share which was recognized as a discount on the loan. The warrants are exercisable for a period of two years commencing on November 12, 2023, and ending on November 12, 2025. Fair value of warrants were calculated using a Monte Carlo valuation model with the following inputs: stock price on the grant date of $0.47 and exercise price of $0.70 per share; expected term of 2 years; risk free rate of 4.92%; and annualized volatility of 85.0%. The warrants had a relative fair value of $157,269 on the date of issuance and was recorded as an additional debt discount with a corresponding increase in additional paid-in-capital. Kips Bay Select LP Unsecured Convertible Note On December 27, 2023, the Company entered into a securities purchase agreement for an unsecured convertible promissory note (the "Kips Bay Note") with Kips Bay Select LP ("Kips Bay") with a principal amount of $5,263,157, of which $263,157 was an original issue discount. The full principal is due on March 27, 2025. Interest is payable monthly at a rate of 8% annually. On December 27, 2023, the Company received $3.0 million and received the remaining $2.0 million on January 27, 2024. The note requires the Company to pay a loan commitment fee of $150,000 in the form of shares of its common stock. As of December 31, 2023, the Company recorded a stock payable of $150,000 as a non-current other liability on the consolidated balance sheet. The amount was recognized as additional discount on the note. On January 11, 2024, the Company issued 308,931 restricted shares of its common stock equal to 3% of the principal amount of the Kips Bay Note, or $157,895 at $0.511 per share. On January 16, 2024, the Company issued an additional 180,210 registered shares of its common stock equal in value to 1.75% of the principal amount of the Kips Bay Note, or $92,105, also at $0.511 per share. The Kips Bay 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. As of December 31, 2023, the Company bifurcated the conversion feature was recorded as a derivative liability with a corresponding addition to debt discount of $1,360,000 reflected in our consolidated balance sheet. The derivative was valued using a Monte Carlo valuation model with a conversion price equal to 90% of the average price capped at $1.00, discount rate of 35%, risk free rate of 4.54%, and volatility of 96.0%. During the year ended December 31, 2023, we recognized interest expense of $16,822 which includes OID amortization of $14,806 in connection with the Kips Bay Note. AQMS Note On December 19, 2023, Comstock Inc., LINICO and AQMS entered into a stock redemption agreement in which the Company agreed to purchase and AQMS agreed to sell their shares in LINICO for $600,000 (see Note 13, Equity ). The consideration is payable in twelve installments of $50,000 with the first installment due on January 31, 2024, and the next eleven installments due on the last day of the next succeeding eleven months. Because the payments are not interest bearing, the Company calculated the implied interest of $33,673 on the future cash payments using an interest rate of 9.76% which was recorded as a discount on the agreement and will be recognized over the payment term. The Company recognized interest expense of $1,922 in connection with the AQMS note payable. 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 Ventures, LLC (“Ionic”). with a principal amount of $3,150,000, of which $2,975,000 was funded and $175,000 was an original issue discount. The full principal was due on March 16, 2024. Interest was payable monthly at a rate of 8% annually. The Ionic Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. The terms required the conversion option to be bifurcated as a derivative. As of December 31, 2023 and 2022, the Company bifurcated the conversion feature and recorded a derivative liability of $0 and $420,000, respectively, reflected in our consolidated balance sheet. 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%. During the years ended December 31, 2023 and 2022, we recognized interest expense of $285,772 and $27,517, respectively, which includes OID amortization of $189,939 and $17,161, respectively, in connection with the Ionic Note. The Ionic Note was fully converted in 2023. In 2023, the Company delivered 9,636,924 shares of common stock with a fair value of $4,622,502 at an average conversion price per share of $0.48 upon the conversion. The conversion terms required 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 and October 27, 2023, Ionic returned excess shares of 327,549 and 603,569, respectively, of the Company's common stock issued upon earlier conversions with a fair value of $364,330. The gain on debt conversion recognized during the year ended December 31, 2023 was calculated as follows: Principal converted $ 3,150,000 Debt discount associated with principal converted (387,900) Accrued interest payable converted 106,190 Derivative liability converted 1,519,587 Total 4,387,877 Fair value of stock issued 4,258,172 Gain on conversion of debt $ 129,705

LONG-TERM RECLAMATION LIABILITY

LONG-TERM RECLAMATION LIABILITY	12 Months Ended
	Dec. 31, 2023
Asset Retirement Obligation Disclosure [Abstract]
LONG-TERM RECLAMATION LIABILITY	LONG-TERM RECLAMATION LIABILITY At December 31, 2023 and 2022, we have asset retirement obligations of $5,606,681, and $5,226,505, respectively, for our obligation to reclaim our mine facilities based on our most recent reclamation plan, as revised, submitted and approved by the Nevada State Environmental Commission and Division of Environmental Protection. Our total reclamation liability includes cost estimates for our American Flat processing facility, Dayton project and enhanced reclamation obligations in Storey County. During the fourth quarter of 2022, we updated our future plans for developing the mining assets as a result of Tonogold defaulting on its option to repurchase the assets (See Note 3, Notes Receivable and Advances, net). The estimated commencement date of reclamation activities changed from December 31, 2025 to December 31, 2032. This resulted in a net reduction in the liability of $1,599,559 at December 31, 2022, which $942,167 was recorded as a reduction to our mineral assets retirement cost on the consolidated balance sheets which resulted in the related mineral asset retirement cost being reduced to zero. The remaining balance of the net reduction of $617,391 was recorded as a gain in selling, general and administrative expenses on the consolidated statements of operations in 2022. On March 31, 2022, the Company reacquired the membership interests of Comstock Mining LLC and recognized an asset retirement obligation associated with the Lucerne mine assets of $942,168. To calculate the estimated obligation, we used estimated reclamation costs of $1,159,236, an inflation rate of 2.94%, a credit-adjusted risk-free rate of 8.45% and an estimated reclamation date of December 31, 2025. Following is a reconciliation of the mining retirement obligation associated with our reclamation plan for the mining projects for the years ended December 31, 2023, and 2022: December 31, 2023 December 31, 2022 Long-term reclamation liability — beginning of year $ 5,226,505 $ 5,445,672 Addition associated with the Lucerne mine — 942,168 Change in estimate of reclamation costs — 246,644 Reduction of obligation due to extension of time — (1,806,203) Accretion of reclamation liability 380,176 398,224 Long-term reclamation liability — end of year $ 5,606,681 $ 5,226,505

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES COMSTOCK MINERAL ESTATE LEASE PAYMENTS We lease certain mineral rights and properties under leases expiring at various dates through 2040. Future minimum annual lease payments, including royalty and rental payments, under these existing lease agreements are as follows at December 31, 2023: Year Leases 2024 $ 109,000 2025 111,000 2026 151,000 2027 151,000 2028 151,000 Thereafter 1,361,250 Total minimum annual lease payments $ 2,034,250 We have minimum royalty obligations with certain of its mineral properties and leases. For most of the mineral properties and leases, we are subject to a range of royalty obligations to the extent that production commences. These royalties range from 0.5%` to 5% of NSR from minerals produced on the properties, with the majority being under 3%. Some of the factors that will influence the amount of the royalties include ounces extracted and the price of extracted metals. Our mining and exploration activities are subject to various laws and regulations governing the protection of the environment. These laws and regulations are continually changing and generally become more restrictive. The Company believes its operations are in compliance with applicable laws and regulations in all material respects. The Company has made, and expects to make in the future, expenditures to comply with such laws and regulations, but cannot predict the full amount of such future expenditures. OTHER On August 12, 2022, the Company entered into a termination agreement with a former employee. The Company and the former employee agreed to a $102,000 settlement and the Company paid $102,000 during 2023. The Company pays each of the independent directors cash retainers of $60,000 per year. The Chair of each Committee is paid an additional cash retainer of $20,000 per year. As of December 31, 2023, the Company accrued an additional $500,000 in director fee compensation associated with the stock-based portion of their compensation earned in 2023 that is expected to be issued in 2024 and paid annually. For the years ended December 31, 2023 and 2022, the Company recognized director fees expenses of $1,117,600 and $418,800, respectively. As of December 31, 2023 and 2022, director fee compensation included in accounts payable on the consolidated balance sheet was $87,500 and $0, respectively. From time to time, we are involved in claims and proceedings that arise in the ordinary course of business. There are no matters pending that we expect to have a material adverse impact on our business, results of operations, financial condition or cash flows.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
EQUITY	EQUITY ISSUANCE OF REGISTERED SHARES OF COMMON STOCK On February 13, 2023, the Company 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. For the year ended December 31, 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 December 31, 2023, the 2023 Leviston Sales Agreement has no remaining capacity. On December 16, 2022, the Company entered into a securities purchase agreement for the Ionic Note with Ionic. The Ionic Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. As of December 31, 2023, the Company delivered 9,636,924 shares of common stock with a fair value of $4,622,502 at an average conversion price per share of $0.48 upon the conversion. The conversion terms required 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 and October 27, 2023, Ionic returned excess shares of 327,549 and 603,569, respectively, of the Company's common stock issued upon earlier conversions with a fair value of $364,330 (see Note 10, Debt Obligations ). On June 21, 2022, the Company entered into an agreement with Tysadco Partners, LLC (“Tysadco”) 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 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. For the year ended December 31, 2023, the Company issued 4,464,204 shares of common stock to Tysadco, for an aggregate sales price of $1,900,000 at an average price per share of $0.43. 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 December 31, 2023, the Purchase Agreement has $7,000,000 remaining capacity. On April 12, 2022, the Company entered into an equity purchase agreement ("2022 Leviston Sales Agreement") with Leviston to offer and sell registered shares of common stock at an aggregate offering price of up to $10 million from time to time, at our option, on terms we deem favorable. In consideration of Leviston’s agreement to enter the Purchase Agreement, the Company agreed to deliver additional shares of common stock to Leviston, for no additional consideration, on the first settlement date with respect to a put notice delivered by us. For the year ended December 31, 2022, we issued to Leviston 13,156,117 common shares with an aggregate sales price of $7,311,180, at an average price per share of $0.64, and an additional 206,897 common shares at a fair value of $300,000 in commitment fees. As of December 31, 2023, the 2022 Leviston Sales Agreement has no remaining capacity. ISSUANCE OF UNREGISTERED SHARES OF COMMON STOCK Issuance of unregistered shares of our common stock in connection with acquisitions, investments and other endeavors for the year ended December 31, 2023 are as follows. All shares are restricted from trading for a six month period from issuance. Issuance Date Acquisition/Investment Common Shares Issued February 14, 2023 Leviston Resources LLC 410,959 June 21, 2023 Alvin Fund LLC 270,757 August 25, 2023 Northern Comstock LLC 963,074 September 1, 2023 Alvin Fund LLC 74,353 December 4, 2023 Alvin Fund LLC 64,458 December 5, 2023 Alvin Fund LLC 66,362 Total common shares issued 1,849,963 Issuance of unregistered shares of our common stock in connection with acquisitions, investments and other endeavors for the year ended December 31, 2022 are as follows. Issuance Date Acquisition/Investment Common Shares Issued Restriction Period April 7, 2022 Decommissioning Service LLC 1,500,000 A April 12, 2022 Leviston Resources LLC 136,986 A June 21, 2022 Tysadco Partners LLC 3,505,494 A June 21, 2022 Tysadco Partners LLC 57,143 B August 26, 2022 Northern Comstock LLC 802,295 A October 5, 2022 Single Investor 1,000,000 A October 25, 2022 Alvin Fund LLC 605,620 A Total common shares issued 7,607,538 (A) Six months from issuance date (B) Three months from issuance date Noncontrolling Interest On December 30, 2021, the Company 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 20, Related Party Transactions ) and is accounted for as a noncontrolling interest in our consolidated financial statements. On December 19, 2023, the Company, LINICO and AQMS entered into a stock redemption agreement in which LINICO agreed to purchase and AQMS agreed to sell their shares in LINICO for $600,000. The consideration is payable in twelve installments of $50,000 with the first installment due on January 31, 2024, and the next eleven installments due on the last day of the next succeeding eleven months. Upon the execution and delivery of the agreement, AQMS delivered the shares to LINICO whereupon LINICO cancelled the shares and AQMS’ sole rights with respect to LINICO. The Company agreed to make full, timely, and faithful payment to AQMS for the purchase price. AQMS resigned from all positions as officers, directors, agents or otherwise of LINICO, effective upon the execution of the agreement. The ownership percentage change did not result in a change in control and the Company retained and maintained control of LINICO. The increase in ownership percentage and decrease in non-controlling interest resulted in an increase to the Company's additional paid in capital of $3,758,807 during the year ended December 31, 2023. As of December 31, 2023 and 2022, we own 100.00% and 88.21%, respectively, of LINICO and AQMS owns —% and 11.79%, respectively. LINICO is required pay dividends to the Company and AQMS after the date it receives cash payment in full for the issuance of any shares of Series A Preferred Stock or Series A-2 Preferred Stock, and from and after the date of issuance of any shares of Series A-1 Preferred Stock or Series A-3 Preferred Stock, at the rate per annum of eight percent 8% of the Original Issue Price of such shares, plus the amount of previously accrued and unpaid dividends. Upon execution and delivery of the stock redemption agreement, all accrued dividends to AQMS of $447,001 were canceled. As of December 31, 2023 and 2022, accrued dividends of $0 and $266,516, respectively, were due to AQMS and are included in accrued liabilities on the consolidated financial statements at December 31, 2023. In September 2023, LINICO distributed $70,355 to AQMS for the sale of the 1,500 Green Li-ion shares. No accrued dividends were paid by LINICO during the years ended December 31, 2023 and 2022. During the year ended December 31, 2023, the Company and AQMS did not make additional capital contribution in LINICO. During the year ended December 31, 2022, the Company and AQMS made $1,140,000 and $500,000, respectively, in cash contributions to LINICO. 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 during the year ended December 31, 2022. Treasury Stock At December 31, 2023 and 2022, our treasury stock includes 2,605,322 shares of our common stock with carrying value of $3,360,867. During 2022, we sold 394,677 shares of treasury stock with a carrying value of $509,113 for gross proceeds of $240,077. The difference of $269,056 was recognized as a deduction to additional paid in capital. The shares were acquired with our acquisition of LINICO on December 30, 2021 and are carried at cost and presented as a deduction to equity. We have presented the cost of the acquired stock as a deduction from equity. No sales of treasury stock were made in 2023. On January 5, 2024, the Company elected to reacquire 2,605,322 shares of the Company’s common stock from its wholly owned subsidiary, LINICO Corporation, for cancellation upon receipt. The transaction reduced the Company’s outstanding shares from 117,862,081 to 115,256,759 (see Note 21, Subsequent Events ). Warrants On August 22, 2022, the Company issued 200,000 warrants to GHF, Inc. in exchange for amending the terms of their note, which are exercisable at a price of $1.00 per common share and have a two-year term (see Note 10, Debt Obligations ). On December 15, 2022, the Company issued warrants to GHF allowing them to purchase 1,000,000 shares of the Company’s common stock, 500,000 of which are exercisable at a price per share of $0.4555 and the remaining 500,000 at a price per share of $2.5217 (see Note 10, Debt Obligations ). On November 12, 2023, the Company issued warrants to Alvin Fund allowing them to purchase 1,000,000 shares of the Company’s common stock, exercisable at a price per share of $0.70 (see Note 10, Debt Obligations ). The warrants are exercisable for a period of two years commencing on November 12, 2023 and ending on November 12, 2025. Outstanding warrants for the year ended December 31, 2023 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 Alvin Fund LLC 1,000,000 $ 0.7000 November 12, 2025 Total outstanding warrants 2,200,000 During the years ended December 31, 2023 and 2022, no warrants were exercised or expired.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following table presents our assets and liabilities measured at fair value on a recurring basis at December 31, 2023: Fair Value Measurements at December 31, 2023 Total Quoted Significant Significant Liabilities: Kips Bay convertible debenture derivative $ 1,360,000 $ — $ — $ 1,360,000 LINICO related derivative 2,383,162 — 2,383,162 — Haywood Property derivative 875,000 — 875,000 — GenMat derivative 781,966 — 781,966 — Total liabilities measured at fair value $ 5,400,128 $ — $ 4,040,128 $ 1,360,000 The following table presents our assets and liabilities at December 31, 2022, which are measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2022 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ 420,000 $ — $ — $ 420,000 LINICO related derivative 6,053,162 — 6,053,162 — Haywood Property 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 Changes in the assets and liabilities that include level 3 inputs are as follows: • During the year ended December 31, 2022, the Company recognized a loss of $605,000 in the fair value measurement of the Tonogold Note Receivable (See Note 3, Notes Receivable and Advances, net) and a $6,650,000 exchange of the note receivable associated with the Tonogold agreement using significant unobservable inputs (Level 3). As of December 31, 2022, the ending balance of investments measured at fair value was $0. • During the year ended December 31, 2023, the Company recognized a loss of $1,099,587 for the change in fair value of the Ionic convertible debenture derivative. During the year ended December 31, 2023, $1,519,587 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 debt conversion options. The following tables presents changes in our derivative liabilities for the years ended December 31, 2023 and 2022, measured at fair value: For the Year Ended December 31, 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 December 31, 2023 Ionic convertible debenture derivative $ 420,000 $ (1,519,587) $ 1,099,587 $ — $ — Kips Bay convertible debenture derivative — 1,360,000 — — 1,360,000 LINICO related derivative 6,053,162 — (945,000) (2,725,000) 2,383,162 Haywood Property derivative 1,480,000 — (405,000) (200,000) 875,000 GenMat derivative 6,592,638 — (710,672) (5,100,000) 781,966 Total liabilities measured at fair value $ 14,545,800 $ (159,587) $ (961,085) $ (8,025,000) $ 5,400,128 For the Year Ended December 31, 2022 As of December 31, 2021 Additions Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of December 31, 2022 Ionic convertible debenture derivative $ — $ 420,000 $ — $ — $ 420,000 LINICO related derivative 2,743,162 — 3,535,000 (225,000) 6,053,162 Haywood Property derivative — (245,000) 1,875,000 (150,000) 1,480,000 GenMat derivative 6,130,000 — 2,912,638 (2,450,000) 6,592,638 LPB derivative (342,000) 937,000 (595,000) — — Total liabilities measured at fair value $ 8,531,162 $ 1,112,000 $ 7,727,638 $ (2,825,000) $ 14,545,800 At December 31, 2023 and 2022, the fair value of the LINICO, the Haywood Property, and GenMat derivatives was based on a trading price of the Company’s shares of $0.55 and $0.28, respectively. Ionic Ventures, LLC Conversion Option On December 16, 2022, we recorded a derivative liability In 2023, the range of variables used to calculate the fair value of the derivative liabilities associated with the conversion of the Ionic Note using a Monte Carlo valuation model are as follows. Stock Price Discount Rate Volatility Risk Free Rate Conversion price equal to 90% of the average price capped at $0.50 35.0% 85.0% to 99% 4.17% to 5.44% Kips Bay Select LP Conversion Option On December 27, 2023, we recorded a derivative liability on the consolidated balance sheets in connection with the Kips Bay Note. On that date, the $1,360,000 fair value of the derivative liability was determined based on bifurcation of the derivative liability from the convertible note. At both December 27, 2023 and December 31, 2023, the fair value of the derivative liability was $1,360,000 and was valued using a Monte Carlo valuation model with a conversion price equal to 90% of the average price capped at $1.00, discount rate of 35%, risk free rate of 4.54%, and volatility of 96.0%. The derivative liability was classified within Level 3 of the valuation hierarchy. LPB Derivative Instrument On July 23, 2021, we recorded a derivative asset American Battery Technology Investment In connection with the sale of the Manufacturing Facility (See Note 9, Sale of Manufacturing Facility) , the Company received 11 million shares of restricted common stock from the purchaser of the Manufacturing 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 Manufacturing 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 Change in fair value on the 10 million ABTC shares for a change in make-whole commitment $ 2,000,000 $ 0.86 95.0 % 5.00 % May 12, 2023 1 million ABTC shares $ 365,000 $ 0.74 95.0 % 5.07 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION 2022 EQUITY INCENTIVE PLAN In 2022, the Company adopted the Comstock Inc. 2022 Equity Incentive Plan (the “2022 Plan”). The maximum number of shares of our common stock that may be delivered pursuant to awards granted under the 2022 Plan is 6,000,000. The 2022 Plan provides for the grant of various types of awards, including but not limited to, restricted stock (including performance and cash awards), incentive and non-qualified stock options, stock appreciation rights and other equity-based awards. As of December 31, 2023, the Company has not granted any options or shares under the 2022 Plan. 2020 EQUITY INCENTIVE PLAN In 2020, the Company adopted the Comstock Mining Inc. 2020 Equity Incentive Plan (the “2020 Plan”). The maximum number of shares of our common stock that may be delivered pursuant to awards granted under the 2020 Plan is 1,800,000. The 2020 Plan provides for the grant of various types of awards, including but not limited to, restricted stock (including performance awards), restricted stock units, stock options, and other types of stock-based compensation. During the years ended December 31, 2023 and 2022, the Company recognized $143,100 and $190,800, respectively, for the vesting of stock awards issued in 2020. During the year ended December 31, 2023, 45,000 shares, which were issued in 2021 under the 2020 Plan, were forfeited totaling $11,925 in compensation recaptured. No remaining compensation on these awards will be recognized after December 31, 2023. During 2021, we granted 1,170,000 share awards, net of 30,000 shares which were forfeited during the year ended December 31, 2022, to employees under the 2020 Plan. During 2022, we granted 60,000 shares, net of 40,000 shares forfeited during the year ended December 31, 2022 to additional employees. During 2023, we granted 30,000 shares to an additional employee and 30,000 shares were forfeited during the year ended December 31, 2023. The vesting of 50% of the employee share awards is contingent on the achievement of performance goals over the next three years, and vesting of the remaining 50% is contingent on the achievement of our common stock market price goals over the next five years, defined on a per share value basis. Vesting is dependent on the employee remaining with the Company from the grant date through the vesting date. The performance shares that vest based on the achievement of performance goals were valued using the Company's common stock price on the grant date, and stock-based compensation was determined based on the probability of achieving each goal. The market-based vesting based on the Company share price were valued using a path-dependent model with the following range of inputs: During the Year Ended December 31, 2023 December 31, 2022 Total shares granted 30,000 40,000 Performance condition valuation inputs: Performance condition shares 15,000 20,000 Stock price at grant date $ 0.28 $0.62 to $1.68 Market condition valuation inputs: Market condition shares 15,000 20,000 Stock price $ 0.28 $0.62 to $1.68 Volatility 97 % 95% to 96% Risk-free rate 4.13 % 2.51% to 2.82% Number of iterations 150,000 100,000 Fair value per share $ 0.02 $0.17 to $0.91 Term (in years) 2.5 yrs 2.2 yrs to 2.5 yrs On January 4, 2024, the Company's Compensation Committee of the Board of Directors determined that the share units granted under the 2020 Plan shall be canceled, forfeited and terminated without issuance of any shares of the Company. For the year ended December 31, 2023, the Company recognized net stock based compensation recapture of $289,310 and recorded the amount in selling, general and administrative expenses in the consolidated statements of operations. For the year ended December 31, 2022, stock-based compensation for all employee share grants was $291,197 recorded in selling, general and administrative expenses in the consolidated statements of operations. No shares have vested at December 31, 2023. During the year ended December 31, 2023, 30,000 shares awards were forfeited and $52,583 in compensation recaptured. COMSTOCK METALS EMPLOYEE AGREEMENT On March 1, 2023, Comstock Metals Corporation, a wholly owned subsidiary of the Company, entered into an Employment Agreement with Dr. Fortunato Villamagna, to serve as President of Comstock Metals Corporation. As part of this agreement, Dr. Villamagna shall receive 20% of the equity in Comstock Metals Corporation, vesting evenly, over a five-year period commencing on March 1, 2023 through March 1, 2028. Management determined that the estimated fair value of the equity award was $863,000 and our valuation method incorporated the present value of projected cash flows to calculate the discounted cash flows compared to the guideline for public companies with a marketability discount rate of 40%, risk free rate of 3.77%, and volatility of 110.0%. The determination of the fair value of the equity award was based on Level 3 inputs in the fair value hierarchy. For the year ended December 31, 2023, the Company recognized share-based compensation of $143,833 for the period of March 1, 2023 through December 31, 2023. At December 31, 2023, unamortized stock-based compensation for the equity award was $719,167 and will be amortized over the remaining vesting term of 4.25 years.

OTHER INCOME AND EXPENSES

OTHER INCOME AND EXPENSES	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
OTHER INCOME AND EXPENSES	OTHER INCOME AND EXPENSES Other income (expense) net consisted of the following for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Change in fair value Tonogold note receivable — (605,000) LPB settlement and related expenses — (250,000) Amendment fee associated with Manufacturing Facility sale 250,000 — Write off of Pelen option (150,000) (150,000) Equity loss in affiliates (1,715,689) (1,133,633) All other 15,468 116,167 Total other income (expense) $ (1,600,221) $ (2,022,466)

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The results of the Company’s operations are included in a federal income tax return. The Company provides deferred income taxes on the net differences between the carrying amounts of assets and liabilities for financial and income tax reporting. No benefit (provision) has been recognized for the years ended December 31, 2023 and 2022. The difference between the provision for income taxes reported in the consolidated financial statements and the provision for income taxes based on federal statutory rates results principally from (1) valuation allowance adjustments, (2) goodwill impairment and (3) certain other permanent differences. Reconciliation of the statutory federal income tax rates consist of the following: December 31, 2023 December 31, 2022 Federal statutory rate 21.0 % (21.0) % Goodwill impairment — % 5.8 % Change in valuation allowance (22.5) % 15.4 % Other 1.5 % (0.2) % Total — % — % The Company’s total deferred income taxes at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Asset retirement obligation $ 1,177,403 $ 1,097,566 Mineral rights and properties, plant, and equipment 423,328 697,805 Mining exploration, development, claims, and permit costs 729,282 404,649 Lease liability 176,122 2,695,912 Net operating loss carryforward 46,105,332 46,020,993 Capital loss carryforward 1,291,211 1,024,983 Fair value adjustments — 3,827,353 Capitalized research expenditures 2,188,570 1,327,372 Other 1,271,660 624,764 Total deferred tax asset 53,362,908 57,721,397 Valuation allowance (48,109,677) (50,171,780) Net deferred tax assets 5,253,231 7,549,617 Deferred tax liabilities: Right of use asset – leases (172,991) (3,469,304) Intangible assets (2,951,300) (4,080,313) Fair value adjustments (2,128,940) — Total deferred tax liabilities (5,253,231) (7,549,617) Net deferred tax assets and liabilities $ — $ — The Company records a valuation allowance if, based on the weight of all available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. At December 31, 2023, and 2022, the Company has determined that a full valuation allowance is necessary against its net deferred tax assets based on this evidence and have valuation allowances of $48.1 million and $50.2 million, respectively, against the net deferred tax assets. At December 31, 2023, the Company has total net operating and capital loss carryforwards of approximately $225.6 million. Of this total, the Company has approximately $168.2 million in net operating loss carryforwards for federal income tax purposes which, if not utilized, will begin to expire in 2024 and could be subject to certain limitations under section 382 of the Internal Revenue Code of 1986, as amended, approximately $51.3 million for federal income tax purposes with no expiration, but which are subject to 80% limitation upon utilization, and approximately $6.1 million of capital loss carryforwards for federal income tax purposes which, if not utilized, will begin to expire in 2027. At December 31, 2023, and 2022, the Company did not have any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company currently has no federal or state tax examinations in progress nor has it had any federal or state tax examinations since its inception. The Company is subject to U.S. federal and state income tax examination for tax years 2020 and forward. Tax returns for years prior to 2020 may remain open with respect to net operating loss carryforwards that are utilized in a later year, as tax attributes from prior years can be adjusted during an audit of a later year.

NET INCOME (LOSS) PER COMMON SH

NET INCOME (LOSS) PER COMMON SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER COMMON SHARE	NET INCOME (LOSS) PER COMMON SHARE Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share reflects the potential dilution that could occur if outstanding stock options were exercised into common stock. For the year ended December 31, 2022, we had no common stock equivalent shares that were potentially dilutive, including warrants to purchase common stocks, stock options, stock awards and conversion options 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: December 31, 2023 December 31, 2022 Numerator: Net income (loss) attributed to Comstock Inc. $ 9,161,821 $ (45,948,744) Denominator: Basic weighted average shares outstanding 105,126,754 74,458,028 Incremental shares 42,610 — Diluted weighted average shares outstanding 105,169,364 74,458,028 Net income (loss) per common shares: Basic EPS $ 0.09 $ (0.62) Diluted EPS $ 0.09 $ (0.62) For the years ended December 31, 2023 and 2022, the weighted average number of shares outstanding, for the purpose of calculating earnings per share, were reduced by treasury shares of 2,605,322 and 2,293,495, respectively, which is the number of treasury shares through our ownership in LINICO. For the year ended December 31, 2023, the calculation of incremental shares for diluted weighted average shares outstanding did not include the following items due to their anti-dilutive impact: 580,000 performance award shares, 580,000 market condition award shares, and 1,700,000 warrant shares. For the year ended December 31, 2022, all potentially dilutive shares were anti-dilutive due to the net loss incurred in that period.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We have the following segments and reporting units: Fuels, 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. In 2023, our chief operating decision maker ("CODM") reassessed the Company's performance and allocation of resources. Based on this reassessment, the Company's segments were determined to be Fuels, Metals, Mining, Strategic Investments and Corporate. Previously, our CODM assessed performance and allocation of resources to three business segments and reporting units including Renewable Energy, Mining and Strategic 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 Fuels Segment represents our lignocellulosic biomass into biointermediates for refining into renewable fuels. Our 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. Twelve-Months Ended December 31, 2023 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 1,014,776 $ 237,473 $ 22,200 $ 1,274,449 Depreciation and amortization $ 885,070 $ 1,245,448 $ 165,731 $ 61,472 $ 119,804 $ 2,477,525 (Loss) income from operations $ (6,836,194) $ (1,855,549) $ (1,284,753) $ (3,176,886) $ 548,945 $ (12,604,437) Change in fair value of derivative instruments $ — $ — $ 405,000 $ 1,655,672 $ (1,099,587) $ 961,085 Gain (loss) on investments $ — $ — $ — $ 25,034,875 $ — $ 25,034,875 Total other income (expense), net $ 3,210 $ — $ 439,241 $ 25,055,208 $ (2,366,970) $ 23,130,689 Net income (loss) $ (6,832,984) $ (1,855,549) $ (845,512) $ 21,878,323 $ (1,818,026) $ 10,526,252 Total Assets $ 7,257,580 $ 11,797,921 $ 25,003,871 $ 57,082,301 $ 5,324,671 $ 106,466,344 Capital Expenditures $ 68,582 $ 997,993 $ 736,595 $ — $ 15,895 $ 1,819,065 Twelve-Months Ended December 31, 2022 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 146,950 $ — $ 31,200 $ 178,150 Depreciation and amortization $ 888,780 $ 1,180,300 $ 318,594 $ 684,116 $ 256,780 $ 3,328,570 Loss from operations $ (7,928,025) $ (1,180,300) $ (346,115) $ (1,843,510) $ (8,063,332) $ (19,361,282) Change in fair value of derivative instruments $ — $ — $ (1,875,000) $ (6,069,888) $ 217,250 $ (7,727,638) Impairment of intangible assets $ — $ — $ — $ — $ (338,035) $ (338,035) Impairment of investments and note receivable, net recovery $ — $ — $ (2,452,788) $ (54,587) $ (736,275) $ (3,243,650) Impairment of goodwill $ (2,202,275) $ — $ — $ — $ (10,586,396) $ (12,788,671) Total other income (expense), net $ (2,196,608) $ — $ (4,394,679) $ (8,276,973) $ (12,508,717) $ (27,376,977) Net income (loss) $ (10,124,633) $ (1,180,300) $ (4,740,794) $ (10,120,482) $ (20,572,050) $ (46,738,259) Total Assets $ 8,101,196 $ 10,618,187 $ 25,563,028 $ 60,536,258 $ (4,764,910) $ 100,053,759 Capital Expenditures $ — $ — $ — $ 998,175 $ 15,895 $ 1,014,070

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The following related party transactions occurred during the years ended December 31, 2023 and 2022. TRANSACTIONS INVOLVING SIERRA SPRINGS OPPORTUNITY FUND On December 29, 2023, the Company and SSOF agreed to convert total advances into 3,880,556 shares of SSOF common stock (See Note 2, Investments ). At December 31, 2023, the Company’s total investment in SSOF was recorded at a fair value of $19,045,000, representing 10,580,556 common shares, or 17.11% of the total SSOF outstanding common shares on a fully diluted, if converted basis. 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 9,167,666 voting shares of our CEO and two of our directors represent 14.82% of total as converted SSOF common shares. The Company's chief executive officer has not received compensation from either SSOF or SSE. SSOF is a qualified opportunity zone fund, that owns 100% of SSE, a qualified opportunity zone business. SSE and its subsidiaries own or control approximately 2,500 acres of land, a manufacturing facility, significant senior, junior and effluent water rights, sewer rights and also owns and operates the Silver Springs Regional Airport LLC. The substantial majority of these properties are contiguous and strategically located within immediate proximity of Highway 50, State Route 492, the Northern Nevada Industrial Center and the Tahoe Reno Industrial Center where companies like Tesla, Switch, Google, Microsoft, and Redwood Materials, amongst many others that are currently located, expanding or locating in this industrializing region. TRANSACTIONS INVOLVING FLUX PHOTON CORPORATION (“FPC”) On September 7, 2021, the Company closed on an asset purchase agreement (the “FPC 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 FPC 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 FPC 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 FPC 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 $338,035 on the FPC Assets in other income (expense) in the consolidated statement of operations during the year ended December 31, 2022 in the Fuels Segment. On December 28, 2023, the Company amended the FPC Asset Purchase Agreement. The remaining purchase price payable for the Assets was $17,650,000, payable only from 20% of future cash flows defined as the future monthly consolidated sales, less total variable costs, less operating expenses, maintenance, tax payments, and debt service payments of Comstock Inc. and its now and hereafter-existing subsidiaries until the purchase prices has been fully paid. The 2023 amended FPC Asset Purchase Agreement reduced the purchase price payable to $16,850,000. On the date of the amendment, the Company paid $200,000 with the remaining balance of $16,650,000 payable to Flux from future cash flows and accounted for as an acquisition of intellectual property. Mr. Kreisler, a member of the Company's board of directors and the Company's chief technology officer, is also the owner of 100% of the outstanding common stock of Flux and as such was the indirect beneficiary of all payments made to Flux pursuant to the FPC Asset Purchase Agreement. LEASE AND PURCHASE AGREEMENT FOR BATTERY RECYCLING FACILITY Since 2021, LINICO, a majority-owned subsidiary of the Company, had a finance lease, as lessee, with AQMS, for the Manufacturing Facility. 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 AQMT, a subsidiary of AQMS, whose sole asset was the Facility, and paid $12.0 million due to AQMS, effectively taking full ownership of the Manufacturing Facility. The previously existing lease between LINICO and AQMS was terminated (see Note 9, Sale of Manufacturing Facility ). The Company purchased $782,500 in equipment from AQMS for the year ended December 31, 2022. This equipment was included in the sale of the Manufacturing Facility in 2023. PURCHASE OF METAL RECYCLING FURNACE On December 15, 2023, the Company and Dr. Fortunato Villamagna, president of Comstock Metals Corporation, signed an agreement in which Dr. Villamagna agreed to contribute a metal recycling furnace to the Company. The Company agreed to make payments for the metal recycling furnace totaling $375,000 from an amount not exceeding 20% of excess cash flow generated by Comstock Metals Corporation, defined as excess cash available after the satisfaction of all planned growth capital for Comstock Metals Corporation and the repayment of intercompany loans. At December 31, 2023, the metal recycling furnace is included in Properties, plant and equipment, net and the corresponding liability is included in other liabilities (long-term) on the consolidated balance sheet. On March 1, 2023, the Company entered into a separate employment agreement with Dr. Villamagna which provides that he receive 20% of the equity of Comstock Metals Corporation vesting evenly over a five-year period (see Note 15, Stock-Based Compensation ). OTHER The Company is currently assessing an agreement with an affiliate company of Kevin Kreisler, the Company’s director and chief technology officer, pursuant to which the Company would agree to acquire the majority of the issued and outstanding equity of a publicly traded entity in connection with the Company’s ongoing evaluation of various alternatives to monetize certain non-strategic assets. Pursuant to the agreement, Mr. Kreisler agreed to contribute his beneficial ownership interest in the entity to the Company for no additional consideration, and the Company agreed to reimburse certain transaction expenses of approximately $100,000 incurred by Mr. Kreisler. As of the year ended December 31, 2022, the Company had paid $100,000 to Mr. Kreisler. As of the year ended December 31, 2023, no agreement has been determined between the Company and the affiliated company of Mr. Kreisler. In 2023, the Company recognized expense of $42,000 that was paid to Mr. Kreisler for rental of office space. 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 8, Leases ). The Company's CEO is an executive and director of Sierra Clean Processing LLC.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On January 2, 2024 and on February 2, 2024, the Company paid $500,000, respectively, for a total $1.0 million to GenMat related to the make whole provision associated with the Company's common stock. On January 2, 2024, the Company paid $250,000 to RenFuel K2B AB (“RenFuel”) for a bridge term loan, bearing interest at 7% per annum and maturing on February 15, 2024. On February 12, 2024, Comstock Fuels and RenFuel entered into an amendment to extend the deadlines to finalize the transaction documents to March 15, 2024, and the closing of the transactions to March 31, 2024 associated with the Company’s December 22, 2023 announced intention to advance the Company’s first commercial biorefinery and make a strategic $3,000,000 investment in RenFuel. These new transactions are in addition to the Exclusive License Agreement executed by RenFuel and Comstock Fuels on October 11, 2023, pursuant to which RenFuel granted Comstock Fuels an exclusive license to use RenFuel’s patented catalytic esterification and related technologies in North America, Central America, and South America. On January 4, 2024, the Company's Compensation Committee of the Board of Directors determined that the criteria for both the performance and market share award units granted under the 2020 Plan were not sufficiently met and that the granted share awards shall be canceled, forfeited and terminated without issuance of any shares of the Company. On January 5, 2024, the Company reacquired and retired the 2,605,322 shares of treasury stock, for cancellation upon receipt. The transaction reduced the Company’s outstanding shares from 117,862,081 to 115,256,759. On January 11, 2024, for consideration to enter into the Kips Bay Note, the Company issued 308,931 restricted shares of its common stock equal to 3% of the principal amount of the Kips Bay Note, or $157,895 at $0.511 per share. On January 16, 2024, the Company issued an additional 180,210 registered shares of its common stock equal in value to 1.75% of the principal amount of the Kips Bay Note, or $92,105, also at $0.511 per share. During January 2024, the Company invested $350,000 in SSOF at $1.80 per share increasing our equity ownership to 17.37%. On February 1, 2024, the Company issued 75,080 shares of unregistered restricted common shares with a fair value of $36,822 to Alvin Fund in lieu of cash payment from interest under the Alvin Fund 2023 Note.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net income (loss)	$ 10,526,252	$ (46,738,259)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
DESCRIPTION OF THE BUSINESS	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 supporting 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. During 2021, 2022 and 2023, we completed a series of transactions that were designed to build on our competencies and position us and our technologies to address and capitalize on the global transition to clean energy and to enhances our exploration and mineral discovery capabilities. Those transactions primarily included our acquisitions of intellectual property and resources through the 100% acquisition of Comstock Innovations Corporation, Comstock Engineering Corporation, FLUX Photon Corporation, and LINICO Corporation and our minority investment interest in Quantum Generative Materials LLC (“GenMat”). Collectively, these transactions added the management, employees, facilities, intellectual properties, and other assets we needed to restructure our Company and business into an emerging leader in the innovation and sustainable production of renewable energy, including lignocellulosic fuels, electrification metals and sustainable mineral discovery and mining. Comstock historically focused on natural resource exploration, development, and production, with an emphasis on developing and mining gold and silver resources from its extensive contiguous property holdings in the historic Comstock District in Nevada. We are currently focused, in conjunction with our investee GenMat, on developing technologies that enhance the efficacy and efficiency of mineral exploration and development activities, including advanced data collection capabilities, sensing and artificially intelligent interpretive and predictive technologies, while leveraging our extensive database of historical and current geologic data, for breakthrough mineral discovery. LIQUIDITY AND CAPITAL RESOURCES
CONSOLIDATED FINANCIAL STATEMENTS	CONSOLIDATED FINANCIAL STATEMENTS The Consolidated Financial Statements herein 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 which include the following: • Comstock Fuels Corporation (“Comstock Fuels”); • Comstock Metals Corporation (“Comstock Metals”); • Comstock Mining LLC (“Comstock Mining”); • Comstock Innovations Corporation (“Comstock Innovations”); • Comstock Engineering Corporation (“Comstock Engineering”); • Comstock IP Holdings LLC (“Comstock IP”); • Comstock Exploration and Development LLC (“CED”); • Comstock Northern Exploration LLC (“CNE”); • Comstock Processing LLC (“CP”); • Comstock Royalty Holding LLC (“CRH”); • Comstock Real Estate, Inc. (“CRE”); • Comstock Industrial LLC (“CI”); • Downtown Silver Springs LLC (“DTSS”); • LINICO Corporation Inc. (“LINICO”); • MCU Philippines, Inc. (“MCU-P”) since June 18, 2022; and • MANA Corporation (“MANA”). All significant intercompany balances and transactions have been eliminated on a consolidated basis for reporting purposes.
SEGMENT INFORMATION	SEGMENT INFORMATION We evaluate each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meet the definition of a business, we evaluate those components to determine if they must be aggregated into one or more operating segments. If applicable, when determining if it is appropriate to aggregate different operating segments, we determine if the segments are economically similar and, if so, the operating segments are aggregated. The chief operating decision maker ("CODM") over the segments is the Executive Management Committee. We have the following five reporting segments: Fuels, Metals, Mining, Strategic Investments and Corporate. We organize and operate each segment as a distinct line of business. Fuels Segment Our Fuels Segment develops and commercializes technologies that extract and convert wasted and unused lignocellulosic biomass into intermediates for refining into advanced renewable fuels. Most renewable fuels draw from the same pool of conventional fat, oil, and grease (“FOG”) feedstocks, but the total existing FOG supply can only meet a small fraction of the global mobility demand. We are currently evaluating several joint development solutions and systems based on our technologies, as well as feedstock and offtake agreements, licenses, engineering services, and direct investments. Our Fuels Segment is administered by our wholly owned subsidiary, Comstock Fuels Corporation, which will define and design solutions and license selected technologies to strategic partners, including long-term feedstock and offtake clients. Metals Segment Our Metals Segment recently secured sufficient supplier commitments and all of the necessary permits to begin commissioning our first photovoltaic recycling facility, and is expected to receive revenue in the form of tipping fees and to a lesser extent recycled metal sales from the processing of end-of-life photovoltaic materials. Our Metals Segment is administered by our wholly owned subsidiary, Comstock Metals Corporation, which has ordered and received all necessary components for its first commercial demonstration facility in Silver Springs, NV, and has applied for and received all required permits with production anticipated in early 2024. Mining Segment Our Mining Segment generated over $1 million in revenue during 2023 and is expected to generate income in the form of leases, licenses, and related fees throughout 2024. Our Mining Segment is administered by our wholly owned subsidiary, Comstock Mining LLC, and various other subsidiaries that collectively own or control twelve square miles of properties of patented mining claims, unpatented mining claims and surface parcels in northern Nevada, including six and a half miles of continuous mineralized strike length (the “Comstock Mineral Estate”). We have two completed third-party S-K 1300 technical reports focused on just two relatively smaller subsets of our mineral estate. We plan on further enhancing that data with hyperspectral orbital imaging and physics-based AI solutions to provide advanced prospecting analytics and more efficient, effective and expedient mineral discovery. Strategic Investments Segment We own and manage several investments and projects that are strategic to our plans and ability to produce and maximize throughput in our Fuels, Metals and Mining Segments, that are held for the purpose of complimenting or enhancing our mission of enabling systemic decarbonization and creating value but that are not a component of such other segments or otherwise have distinct operating activities. Our Strategic Investments Segment includes minority equity investments in Quantum Generative Materials LLC (physics-based artificial intelligence), Green Li-ion Pte Limited (lithium ion battery recycling and cathode production), Sierra Springs Opportunity Fund (strategic direct investment in northern Nevada real estate), and other equity or equity-linked investments. Corporate Segment Our Corporate Segment includes our corporate functions and services, including research and development activities that are ongoing outside of the business activities related to our Fuels, Metals, Mining and Strategic Investments Segments. Each segment has a distinct cost structure with dedicated management personnel with reporting responsibility to the Company’s senior management team. The Company accumulates discrete financial information for each segment, for review as distinct operating segments, using financial and other information rendered meaningful only by the fact that such information is presented and reviewed on a segment specific basis. Discrete financial information is available for each operating segment (See Note 19, Segment Reporting ).
BUSINESS COMBINATIONS and ASSET ACQUISITIONS	BUSINESS COMBINATIONS The Company applies the acquisition method of accounting for business combinations to all acquisitions where the Company gains a controlling interest, regardless of whether consideration was exchanged. With respect to business combinations, the Company (a) recognizes and measures the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree; (b) recognizes and measures the goodwill acquired in the business combination or a gain from a bargain purchase; and, (c) discloses the nature and financial effects of the business combination. Accounting for acquisitions requires us to recognize, separately from goodwill, the assets acquired and the liabilities assumed at their acquisition-date fair values. Goodwill as of the acquisition date is measured as the excess of the fair value of consideration transferred and the net acquisition-date fair values of the assets acquired and liabilities assumed. While the Company uses our best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, the estimates inherently are uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets, including intangible assets acquired and liabilities assumed with corresponding offsets to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired and liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our consolidated statements of operations. Deferred tax losses created in business combinations for the difference between the historical carryover basis of assets for tax purposes and the stepped-up fair value basis for book purposes are recognized as an increase to goodwill. ASSET ACQUISITIONS The cost of a group of assets acquired in an asset acquisition includes the carrying amount of any previously held equity interest, the fair value of any noncontrolling interests, and the fair value of any consideration transferred at the date of acquisition. The cost is allocated to the individual assets acquired or liabilities assumed based on their relative fair values and goodwill is not recognized. If it is determined that the cost of the acquisition exceeds the fair value of the assets acquired, the difference is allocated pro rata on the basis of relative fair values to increase certain of the assets acquired. All identifiable assets, including intangible assets, are identified and recognized. Deferred tax losses created in asset acquisitions for the difference between the historical carryover basis for tax purposes and the stepped-up fair value basis for book purposes are calculated using a simultaneous equation under the gross up approach and recognized as an increase to the assets to which they relate.
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES A variable interest entity (“VIE”) refers to a legal business structure in which an investor may have an influential or controlling interest despite not having a majority of voting rights, including when the entity invested in is thinly capitalized and its equity is not sufficient to fund its activities without additional subordinated financial support. An investor in a VIE has a controlling interest if the investor is determined to be the primary beneficiary of the VIE, defined as having the (i) power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, or (ii) obligation to absorb losses of the VIE that could potentially be significant to the VIE, or (iii) right to receive benefits from the VIE that could be significant to the VIE. The Company has investments in GenMat and Sierra Springs Opportunity Fund, Inc. (“SSOF”), that the Company has determined to be VIEs. The Company has also determined that the Company does not have a controlling interest in either of these companies, as the Company does not meet the definition of primary beneficiary cited above. Accordingly, the accounts of these companies are not included in our Consolidated Financial Statements.
USE OF ESTIMATES	USE OF ESTIMATES In preparation of our consolidated financial statements and related disclosures in accordance with GAAP, the Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and related income, costs, expenses, receipts and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may pertain to: • impairment of equity investments; • discount rates on non-interest bearing notes receivable and lease liabilities; • derivative assets and liabilities; • the useful lives and valuation of properties, plant and equipment and mineral properties; • carrying values of assets held for sale; • realization of net deferred tax assets; • useful lives of intangible assets; • impairment of intangibles, notes receivable and advances; • reclamation liabilities; • contingent liabilities; • revenue contract progress toward completion; • stock-based compensation; • estimates for executive bonuses; and • restricted stock.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS Cash and cash equivalents include bank deposits and highly liquid investments purchased with maturities of three months or less. Cash deposits with banks may exceed Federal Deposit Insurance Corporation insured limits.
RECEIVABLES AND CREDIT CONCENTRATION	RECEIVABLES Accounts receivables are uncollateralized, non-interest-bearing customer obligations due under normal trade terms requiring payment within 30 days from the invoice date. Accounts receivables are stated at the amount billed to the customer. Accounts receivable in excess of 90 days old are evaluated for delinquency. In addition, we consider historical bad debts and current economic trends in evaluating the allowance for doubtful accounts. Payments of accounts receivable are allocated to the specific invoices identified on the customer’s remittance advice or, if unspecified, are applied to the oldest unpaid invoices. Management reviews valuation allowances on a quarterly basis. NOTES RECEIVABLE At issuance, notes receivable are recorded at an amount that reasonably approximates their fair value, which is based on the present value of future cash flows discounted at the prevailing interest rate. Any difference between the face amount and fair value is recognized as a discount or premium and accounted for as an element of interest over the life of the note. When interest accrued under the interest method exceeds interest at the stated rate, the amount of periodic amortization recognized is limited to the amount at which the borrower could settle the obligation. Notes receivable are subsequently measured on an amortized cost basis.
INVESTMENTS	INVESTMENTS Investments in Debt and Equity Securities From time to time, the Company holds investments in the form of debt securities and other instruments, and equity securities. Investments in debt are classified as trading, available for sale or held to maturity. In certain cases, we elect to record the investment under the fair value option. Upon sale of a debt security, the realized gain or loss is recognized in current earnings. At the end of each reporting period, the Company considers whether impairment indicators exist to evaluate if a debt investment security or loan is impaired and, if so, record an impairment loss. Investments in equity securities are generally measured at fair value. Gains and losses for equity securities resulting from changes in fair value are recognized in current earnings. If an equity security does not have a readily determinable fair value, the Company may elect to measure the security at its cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment in the same issuer. At the end of each reporting period, the Company reassesses whether an equity investment security without a readily determinable fair value qualifies to be measured at cost less impairment, consider whether impairment indicators exist to evaluate if an equity investment security is impaired and, if so, record an impairment loss. The Company evaluates and assesses if an orderly transaction occurs as defined under GAAP at each reporting period for our equity security investments. If an orderly transaction occurs with observable price changes, the Company adjusts the carrying value of the investment to the fair value with the change in fair value recorded in current earnings. (see Note 2, Investments , and Note 14, Fair Value Measurements ). Investments in Joint Ventures and Other Companies Investments in companies and joint ventures for which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method. Under the equity method of accounting, our share of the net earnings or losses of the investee are included in other income (expense) in the consolidated statements of operations. Upon investment, the Company assesses whether a step up in the basis of the investee's net assets has occurred and, if so, adjusts our share of net earnings or losses by related depreciation and amortization expense. Investments are accounted for on a one-quarter lag. As changes in ownership percentage of our investments occur, the Company assesses whether we can exercise significant influence and account for the investment under the equity method. If our ownership percentage of the company or venture changes, we recognize a gain or loss on the investment in the period of change. The Company assesses its equity method investments for impairment when events or circumstances suggest that the carrying amount of the investment may be impaired. The Company records an impairment charge in earnings when the decline in value below the carrying amount is determined to be other than temporary.
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSET S Purchased intangible assets represent the estimated acquisition date fair value of acquired intangible assets used in our business. Intangible assets with definite lives are amortized over their estimated useful lives. We amortize definite-lived intangible assets on a straight-line basis, generally over periods ranging from one We review purchased intangible assets for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. We review indefinite-lived intangibles for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired. We measure recoverability of these assets by comparing the carrying amounts to the future undiscounted cash flows that the assets or asset group are expected to generate. If the carrying value of the assets or asset group are not recoverable, impairment is measured and recorded as the amount by which the carrying value exceeds its fair value. GOODWILL Goodwill represents the cost in excess of the consideration paid over the fair value of net assets acquired in a business combination. The Company allocates goodwill to reporting units based on the expected benefit from the business combination. The Company evaluates our reporting units periodically, as well as when changes in our operating segments occur. For changes in reporting units, the Company reassigns goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level on an annual basis, and on an interim basis if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. We assess our goodwill for impairment at least annually as of October 1, unless events or a change in circumstances indicate an earlier impairment.
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is as follows: Level 1 quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. Financial assets and liabilities utilizing Level 1 inputs include active exchange-traded securities and exchange-based derivatives. Level 2 inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Financial assets and liabilities utilizing Level 2 inputs include fixed income securities, non-exchange-based derivatives, mutual funds, and fair-value hedges. Level 3 unobservable inputs for the asset or liability only used when there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities utilizing Level 3 inputs include infrequently-traded, non-exchange-based derivatives and commingled investment funds, and are measured using present value pricing models.
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS Derivative instruments are recognized as either assets or liabilities on the consolidated balance sheets at fair value. The accounting for changes in the fair value of derivative instruments depends on their intended use. Changes in the fair value of derivative instruments are recorded in current earnings. The Company evaluates and accounts for embedded derivatives in its financial instruments based on three criteria that, if met, require bifurcation of embedded derivatives from their host instruments and accounting for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not required to be re-measured at fair value and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is shown at its fair value at each balance sheet date and recorded as an asset or liability with the change in fair value recorded in current earnings. The Company has derivatives that contain make whole provisions for our investments and asset acquisitions. All transactions in which goods or services are received for the issuance of shares of our common stock or options to purchase shares of our common stock are accounted for based on the fair value of the equity interest issued. The fair value of shares of common stock is determined based upon the closing price per share of our common stock on the date of issuance and other applicable inputs. The derivatives with make whole provisions are classified as a derivative financial instrument and is shown at its fair value at each balance sheet date and recorded as an asset or liability with the change in fair value recorded in current earnings.
PROPERTIES, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT The Company records properties, plant and equipment at historical cost. The Company provides depreciation and amortization in amounts sufficient to match the cost of depreciable assets to operations over their estimated service lives or productive value. The Company capitalizes expenditures for improvements that significantly extend the useful life of an asset. We capitalize interest costs during the construction or upgrade of qualifying assets. The Company recognizes a gain (loss) on sale of the asset in the consolidated statements of operations based upon the proceeds received on the sale less the net carrying value of the asset. The Company charges expenditures for maintenance and repairs to operations when incurred. Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years The Company reviews the carrying amount of our property, plant and equipment for impairment whenever there are negative indicators of impairment. An asset is considered impaired when estimated future undiscounted cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not considered recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flows.
RECLAMATION LIABILITIES AND ASSET RETIREMENT OBLIGATIONS	RECLAMATION LIABILITIES AND ASSET RETIREMENT OBLIGATIONS Minimum standards for site reclamation and closure have been established for us by various government agencies and contractual obligations with lessors. Asset retirement obligations are recognized when an obligation is incurred, either through regulatory requirements in the jurisdictions in which we operate or by contractual obligation with one of our lessors, and recorded as liabilities when a reasonable estimate of fair value can be determined. An expected present value technique is used to estimate the fair value of the liability. This includes inflating the estimated costs in today’s dollars using a reasonable inflation rate up to the date of expected retirement, and discounting the inflated costs using a credit-adjusted risk-free rate. Upon initial recognition of the liability, the carrying amount of the related long-lived asset is increased by the same amount. The liability is accreted over time through periodic charges to earnings. In addition, the asset retirement cost is amortized over the life of the related asset. Changes resulting from revisions to the timing or amount of the original estimate of undiscounted cash flows are recognized as either an increase or a decrease in the carrying amount of the liability for an asset retirement obligation and the related asset retirement cost capitalized as part of the carrying amount of the related long-lived asset. Upward revisions of the amount of undiscounted estimated cash flows are discounted using the current credit-adjusted risk-free rate. Downward revisions in the amount of undiscounted estimated cash flows are discounted using the credit-adjusted risk-free rate that existed when the original liability was recognized. The Company reviews, on an annual basis, unless otherwise deemed necessary, the asset retirement obligations. Separately, the Company accrues costs associated with environmental remediation obligations when it is probable that such costs will be incurred and they are reasonably estimable.
MINERAL RIGHTS AND PROPERTIES	MINERAL RIGHTS AND PROPERTIES The Company capitalizes acquisition costs until the Company determines the economic viability of the property. Since the Company does not have proven and probable reserves as defined by the SEC regulation S-K 1300, exploration expenditures are expensed as incurred. The Company expenses mineral lease costs and repair and maintenance costs as incurred. Upon commencement of production, the capitalized expenditures are depleted over proven and probable reserves using the units-of-production method. Where proven and probable reserves have not been established, such capitalized expenditures are depleted over the estimated production life using the straight-line method. The Company has not established proven or probable reserves for any of its projects. The Company reviews the carrying value of our mineral rights and properties for impairment, including mineral rights upon the occurrence of events or changes in circumstances that indicate the related carrying amounts may not be recoverable. Our estimate of precious metal prices, mineralized materials, operating capital, and reclamation costs are subject to risks and uncertainties affecting the recoverability of our investment in all of our properties. Although the Company has made our best, most current estimate of these factors, it is possible that near term changes could adversely affect estimated net cash flows from our properties and mineral claims, and possibly require future asset impairment write-downs. Where estimates of future net operating cash flows are not available and where other conditions suggest impairment, the Company assesses recoverability of carrying value from other means, including net cash flows generated by the sale of the asset. The Company uses the units-of-production method to deplete the mineral rights and mining properties when in operation.
TREASURY STOCK	TREASURY STOCK When the Company acquires its own stock, it is initially valued at cost and presented as treasury stock. Other than formal or constructive retirement or when ultimate disposition has not yet been decided, the cost of the acquired stock is presented as treasury stock separately as a deduction from the total of stockholders' equity. Gains on sales of treasury stock not previously accounted for as constructively retired are credited to additional paid-in capital, and losses are charged to additional paid-in capital to the extent that previous net gains from sales or retirements of the same class of stock are included therein, with the remainder charged to accumulated deficit. When the Company's stock is retired or purchased for constructive retirement, any excess purchase price over par value is allocated between additional paid-in capital to the extent that previous net gains from sales or retirements are included therein, and the remainder to accumulated deficit.
REVENUE RECOGNITION	REVENUE RECOGNITION Fuels and Metals Segments For the majority of our operations, services revenues are recognized when services are performed and are contractually billable. For service contracts, principally engineering and construction management service, we recognize revenue over a period of time based on estimated progress toward completion. Service contracts that include multiple performance obligations are segmented between types of services. For contracts with multiple performance obligations, we allocate the transaction price to each performance obligation using an estimate of the stand-alone selling price of each distinct service in the contract. Revenue recognized on service contracts that have not been billed to clients is recorded as contract assets. Amounts billed to clients in excess of revenue recognized on service contracts to date are recorded as contract liabilities. Customer payments are typically due within 30 to 45 days of billing, depending on the contract. Mining Segment The Company has no contracts with customers as it does not have active mining operations. Consideration received by the Company pursuant to joint ventures or mineral lease agreements is applied against the carrying value of the related mineral interest. When and if payments received exceed the carrying value, the excess amount is recognized as revenue ratably over the term of the related agreement. Strategic Investments Segment We generate rental revenues from tenants via long-term lease contracts in various forms, including lease and sublease agreements. Providing access to the leased land and facilities and performing specified repair and maintenance services over the length of the tenant contract term represent our performance obligations under our tenant contracts. Tenant rental payments are typically due monthly or quarterly, depending on the contract.
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT Costs associated with the research and development of our demonstration scale electrification product recycling facility plant and equipment for our renewable energy products are generally recognized as expenses. Research and development expenses are capitalized only for those expenditures on materials, equipment and facilities that are acquired or constructed for research and development activities and have an alternative future use. Once such expenditures are placed in service, these costs are capitalized and depreciated to depreciation expense over the estimated lives of the products.
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION All transactions in which goods or services are received for the issuance of shares of our common stock or options to purchase shares of our common stock are accounted for based on the fair value of the equity interest issued. The fair value of shares of common stock is determined based upon the closing price per share of our common stock on the date of issuance and other applicable inputs. The Company recognizes stock-based compensation for common stock grants evenly over the related vesting period. The fair value of market condition performance share awards is determined based on path-dependent valuation techniques and inputs including the closing price per share of our common stock at date of grant, volatility and the risk-free interest rate. The Company recognizes stock-based compensation for market condition performance share awards evenly over the derived service period resulting from the path-dependent valuation. The fair value of performance condition share awards is determined based on the closing price per share of our common stock at date of grant and the probability of achieving the performance condition during the term of the award agreement. The probability of achievement is re-assessed each period end and stock-based compensation is adjusted accordingly. The Company recognizes stock-based compensation for performance condition share awards evenly over the term of the award agreement. The Company recognizes forfeitures of unvested common stock, performance shares and stock option grants as they occur.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain prior year amounts have been reclassified to conform to the 2023 financial statement presentation. Reclassifications had no effect on net income (loss), cash flows, or stockholders’ equity, as previously reported.
INCOME TAXES	INCOME TAXES The Company’s income tax expense and deferred tax assets and liabilities reflect management’s best assessment of estimated future taxes to be paid or refunded. Significant judgments and estimates are required in determining the consolidated income tax expense. Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and the assumptions are consistent with the plans and estimates that the Company is using to manage its underlying businesses. The Company provides a valuation allowance for deferred tax assets that the Company does not consider more likely (than not) to be realized. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company evaluates its tax positions taken or expected to be taken in the course of preparing its tax returns to determine whether the tax positions will more likely than not be sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold are not recorded as a tax benefit or expense in the current year. No reserve for uncertain tax positions has been recorded.
INCOME (LOSS) PER COMMON SHARE	INCOME (LOSS) PER COMMON SHARE Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding. Dilutive income (loss) per share includes any additional dilution from common stock equivalents, such as stock options, warrants, and convertible instruments, if the impact is not antidilutive.
RELATED PARTIES AND TRANSACTIONS	RELATED PARTIES AND TRANSACTIONS The Company identifies related parties and discloses related party transactions. Parties, which can be entities or individuals, are considered to be related if either party has the ability, directly or indirectly, to control or exercise significant influence over the Company in making financial and operational decisions. Entities and individuals are also considered to be related if they are subject to common control or significant influence of the Company.
LEASES	LEASES The Company determines if a contract is or contains a lease at its inception and evaluates if a contract gives the right to obtain substantially all of the economic benefits from use of an identified asset and the right to direct the use of the asset, in order to determine if a contract contained a lease. The Company recognized a right-of-use asset and a corresponding lease liability on its consolidated balance sheets. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent obligations by the Company to make lease payments which arise from a lease. Lease right-of-use assets and lease liabilities are recognized at the inception date based on the present value of lease payments over the lease term. As the Company’s lease contracts do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the inception date in order to determine the present value of lease payments. For operating leases, fixed lease payments are recognized as lease expense on a straight-line basis over the lease term. For finance leases, the initial right-of-use asset is depreciated on a straight-line basis over the lease term, along with recognition of interest expense associated with accretion of the lease liability, which is ultimately reduced by the related fixed payments. For sales-type or direct financing leases in which the Company is the lessor, the Company recognizes lease payments as rental income and the property is classified on the consolidated balance sheet as assets held for use in property, plant and equipment during the term of the lease. If the lessee exercises the option to purchase the asset, the Company terminates the lease and the underlying assets are derecognized. For leases with a term of 12 months or less, lease payments are recognized on a straight-line basis over the lease term and are not recognized on the consolidated balance sheets.
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In June 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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 adopted this new guidance on January 1, 2024 and do not expect a material impact to our financial position or results of operations. In August 2023, the FASB issued ASU 2023-05 Business Combinations - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement . The new guidance addresses the accounting for contributions made to a joint venture, upon formation, in a joint venture's separate financial statements. The objectives of the amendments are to (1) provide decision useful information to investors and other allocators of capital in a joint venture's financial statements and (2) reduce diversity in practice. The guidance is applied prospectively and effective for all newly formed joint venture entities with a formation date on or after January 1, 2025, with early adoption permitted. The Company is currently evaluating the impact of this guidance on our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 ( Topic 280) Improvements to Reportable Segment Disclosures . The new guidance requires disclosure of significant segment expenses that are (1) regularly provided to or easily computed from information regularly provided to the chief operating decision maker and (2) included in the reported measure of segment profit or loss. The new standard also allows companies to disclose multiple measures of segment profit or loss if those measures are used to assess performance and allocate resources. The guidance is effective for fiscal years beginning after December 15, 2023 and interim periods in fiscal years beginning after December 15, 2024. Early adoption is permitted and retrospective adoption is required unless impracticable. The Company is currently evaluating the impact of this disclosure guidance on our consolidated financial statements. In December 2023, the FASB issued ASU 2023-09 ( Topic 740) Improvements to Income Tax Disclosures . The new guidance requires additional disclosures of disaggregated information about a reporting entity's effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for annual periods beginning after December 15, 2024. The guidance should be applied on a prospective basis with the option to apply the standard retrospectively. The Company is currently evaluating the impact of this disclosure guidance on our consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment, Net	Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years Properties, plant and equipment at December 31, 2023 and 2022, include the following: December 31, 2023 December 31, 2022 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 1,037,049 1,037,049 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 7,394,191 5,212,891 Accumulated depreciation (27,200,293) (26,748,929) Total property, plant and equipment, net $ 15,204,030 $ 13,474,094

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Non-current Investments	At December 31, 2023 and 2022, our investments include: December 31, 2023 December 31, 2022 Equity Method Investments Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 11,606,763 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 609,165 25.00% 619,184 25.00% Total equity method investments 12,215,928 13,931,617 Measurement Alternative Investments Green Li-ion Pte. Ltd. 18,912,985 13.34% 4,517,710 16.45% Sierra Springs Opportunity Fund, Inc. 19,045,000 17.11% 335,000 11.64% Total measurement alternative investments 37,957,985 4,852,710 Total investments 50,173,913 18,784,327 Less: current investments 18,912,985 — Long-term investments $ 31,260,928 $ 18,784,327 As of December 31, 2023 and 2022, the gain (loss) on investments is as follows: December 31, 2023 December 31, 2022 Realized gain on sale of 1,500 Green Li-ion shares $ 597,248 $ — Unrealized gain on remaining 35,662 Green Li-ion preferred shares 14,577,627 — Realized loss on sale of 9,076,923 ABTC common stock (1,865,000) — Unrealized gain on Sierra Springs Opportunity Fund, Inc. 11,725,000 — Other — 7,310 Total gain on investments $ 25,034,875 $ 7,310 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: December 31, 2023 December 31, 2022 Current assets $ 665,765 $ 1,023,023 Non-current assets 6,260,818 12,034,506 Current liabilities — 89,584 Non-current liabilities — — Twelve-Months Ended December 31, 2023 December 31, 2022 Revenues 70,271 73,697 Gross Profit 70,271 73,697 Net loss $ (4,588,529) $ (2,956,597) Net loss attributable to Comstock Inc. $ (1,715,689) $ (1,133,633)

NOTES RECEIVABLE AND ADVANCES_2

NOTES RECEIVABLE AND ADVANCES, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of Notes Receivable and Advances, Net	Notes receivable and advances, net at December 31, 2023 and 2022 include: December 31, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ — $ 4,990,000 Total notes receivable and advances, current portion — 4,990,000 Non-current portion Daney Ranch note receivable 980,291 993,000 Unamortized discount for implied interest — (33,682) Daney Ranch note receivable, net of discount 980,291 959,318 Total notes receivable and advances, non-current portion, net $ 980,291 $ 959,318

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Depreciation is computed using the straight-line method over estimated useful lives as follows: Building 7 to 15 years Vehicles and equipment 3 to 7 years Processing and laboratory 5 to 15 years Furniture and fixtures 2 to 3 years Properties, plant and equipment at December 31, 2023 and 2022, include the following: December 31, 2023 December 31, 2022 Land $ 6,328,338 $ 6,328,338 Real property leased to third parties 1,037,049 1,037,049 Property, plant and equipment for mineral processing 27,644,745 27,644,745 Other property and equipment 7,394,191 5,212,891 Accumulated depreciation (27,200,293) (26,748,929) Total property, plant and equipment, net $ 15,204,030 $ 13,474,094
Schedule of Mineral Rights and Properties	Our properties at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Comstock Mineral Estate $ 12,164,013 $ 12,164,013 Other mineral properties 317,405 317,405 Water rights 820,595 90,000 Total mineral rights and properties $ 13,302,013 $ 12,571,418

RECLAMATION BOND DEPOSIT (Table

RECLAMATION BOND DEPOSIT (Tables)	12 Months Ended
	Dec. 31, 2023
Environmental Remediation Obligations [Abstract]
Schedule of Reclamation Bond Deposits	The reclamation bond deposit at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Lexon surety bond cash collateral $ 2,743,582 $ 2,620,879 Other cash reclamation bond deposits 106,936 106,936 Total reclamation bond deposit $ 2,850,518 $ 2,727,815

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets at December 31, 2023 and 2022 include the following: Description Estimated Economic Life December 31, 2023 December 31, 2022 Developed technologies 10 years $ 19,582,402 $ 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 (4,376,740) (2,379,091) Intangible assets, net $ 15,866,032 $ 17,663,681 The estimated economic lives shown above were at the closing dates of the respective acquisitions. The estimated economic lives of license agreements and developed technologies are based on the midpoint of the indicated lives derived from the related valuation analyses. The estimated economic lives of customer and distribution agreements are based on the specified terms of the respective agreements. Accumulated amortization as of December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Developed technologies $ 4,113,045 $ 2,172,594 License agreements 131,917 78,415 Customer agreements 122,885 122,884 Distribution agreements 7,493 4,497 Trademarks 1,400 701 Accumulated amortization $ 4,376,740 $ 2,379,091
Schedule of Future Minimum Amortization Expense	Future minimum amortization expense is as follows at December 31, 2023: 2024 $ 2,013,499 2025 2,013,499 2026 2,013,499 2027 2,013,499 2028 2,010,753 Thereafter 5,801,283 $ 15,866,032
Schedule of Changes in Intangible Assets and Goodwill	Changes in the intangible assets balances for the year ended December 31, 2023 are presented below: As of December 31, 2022 Additions Assets Held for Sale Impairment Amortization As of December 31, 2023 Intangible assets $ 20,042,772 $ 200,000 $ — $ — $ — $ 20,242,772 Accumulated amortization (2,379,091) — — — (1,997,649) (4,376,740) Total intangible assets $ 17,663,681 $ 200,000 $ — $ — $ (1,997,649) $ 15,866,032 Changes in the intangible assets and goodwill balances for the year ended December 31, 2022 are presented below: As of December 31, 2021 Additions Assets Held for Sale Impairment Amortization As of December 31, 2022 Intangible assets $ 23,514,259 $ 500,000 $ (3,621,487) $ (350,000) $ — $ 20,042,772 Accumulated amortization (338,958) — 119,548 11,965 (2,171,646) (2,379,091) Goodwill 12,788,671 — — (12,788,671) — — Total intangible assets and goodwill $ 35,963,972 $ 500,000 $ (3,501,939) $ (13,126,706) $ (2,171,646) $ 17,663,681

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES - CURRENT (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses and other liabilities - current at December 31, 2023, and 2022, consisted of the following: December 31, 2023 December 31, 2022 Accrued interest expense $ 52,500 $ 43,398 Accrued payroll costs 798,827 627,210 Accrued incentive compensation 1,332,169 928,125 Accrued vendor liabilities 53,088 115,653 Deferred revenue 78,495 — Other accrued expenses 47,402 5,211 Total accrued expenses $ 2,362,481 $ 1,719,597

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Lease Balances Recorded in Balance Sheet	The Company has the following lease balances recorded on the consolidated balance sheets as follows: Lease Assets and Liabilities Classification December 31, 2023 December 31, 2022 Finance lease right-of-use asset Asset, held for sale $ — $ 15,709,039 Finance lease right-of-use asset Finance lease - right to use asset, net 2,923,766 2,911,458 Operating lease right-of-use asset Other assets - noncurrent 237,617 42,061 Total right of use assets $ 3,161,383 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 37,401 $ 5,211 Operating lease liability - long-term Other liabilities 205,154 40,193 Finance lease liability Lease liability - held for sale — 12,021,566 Finance lease liability, current portion Finance lease - Right of use lease liability 838,676 409,143 Finance lease liability Finance lease - Right of use lease liability, long term portion — 406,968 Total lease liabilities $ 1,081,231 $ 12,883,081
Schedule of Supplemental Cash Flow Information Related to Operating Leases	The Company has the following lease costs recorded in the consolidated statements of operations as follows: Year Ended December 31, 2023 2022 Finance lease cost: Amortization of right-of-use assets $ 44,193 $ 539,115 Interest on lease liabilities 246,038 829,924 Operating lease cost 34,945 10,099 Total lease cost $ 325,176 $ 1,379,138 Other information Operating cash flows from operating leases $ 33,350 $ 9,650 Financing cash flows from finance leases $ 301,540 $ 3,062,360 Non-cash finance lease modification $ 56,501 $ 1,147,669 Right-of-use asset and lease acquired $ 213,925 $ 839,439 Right-of-use acquired with shares of common stock (Haywood) $ — $ 2,100,000 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: 2023 2022 Weighted-average remaining lease term in years - finance leases 0.33 1.33 Weighted-average remaining lease term in years - operating leases 4.62 5.75 Weighted-average discount rate - finance leases 8 % 8 % Weighted-average discount rate - operating leases 13 % 11 %
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 2024 $ 67,112 $ 860,564 2025 69,118 — 2026 71,175 — 2027 73,285 — 2028 46,372 — Thereafter — — Total lease payments 327,062 860,564 Less: imputed interest (84,507) (21,888) Present value of lease liabilities $ 242,555 $ 838,676
Schedule of Lease Income	Minimum lease payments for operating leases to be received from others are as follows: 2024 $ 94,725 2025 96,000 2026 96,000 2027 96,000 2028 96,000 Thereafter 96,000 Total Minimum Lease Income $ 574,725

SALE OF MANUFACTURING FACILITY

SALE OF MANUFACTURING FACILITY (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Consideration Received For Facility And Equipment	Consideration received for the Manufacturing Facility as of December 31, 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 and Liabilities 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)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Obligations	Debt at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 4,290,000 $ 4,290,000 Alvin Fund LLC Promissory Note - 16% interest, due January 31, 2026 2,000,000 2,000,000 Alvin Fund LLC Promissory Note - 8% interest, due February 12, 2025 2,100,000 — Kips Bay Unsecured Convertible Promissory Note - 8% interest, due March 27, 2025 3,157,894 — AQMS Notes Payable, net - 9.76% implied interest, due December 31, 2024 600,000 — Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 — 3,150,000 Total debt 12,147,894 9,440,000 Less: debt discounts and issuance costs (2,297,172) (1,522,667) Total debt, net of discounts 9,850,722 7,917,333 Less: current maturities (4,495,660) (1,795,890) Long-term debt, net of discounts and issuance costs $ 5,355,062 $ 6,121,443
Schedule of Debt Conversions	The gain on debt conversion recognized during the year ended December 31, 2023 was calculated as follows: Principal converted $ 3,150,000 Debt discount associated with principal converted (387,900) Accrued interest payable converted 106,190 Derivative liability converted 1,519,587 Total 4,387,877 Fair value of stock issued 4,258,172 Gain on conversion of debt $ 129,705

LONG-TERM RECLAMATION LIABILI_2

LONG-TERM RECLAMATION LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2023
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Reconciliation of the Aggregate Reclamation Liability	Following is a reconciliation of the mining retirement obligation associated with our reclamation plan for the mining projects for the years ended December 31, 2023, and 2022: December 31, 2023 December 31, 2022 Long-term reclamation liability — beginning of year $ 5,226,505 $ 5,445,672 Addition associated with the Lucerne mine — 942,168 Change in estimate of reclamation costs — 246,644 Reduction of obligation due to extension of time — (1,806,203) Accretion of reclamation liability 380,176 398,224 Long-term reclamation liability — end of year $ 5,606,681 $ 5,226,505

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Maturities of Lease Liabilities	Future minimum annual lease payments, including royalty and rental payments, under these existing lease agreements are as follows at December 31, 2023: Year Leases 2024 $ 109,000 2025 111,000 2026 151,000 2027 151,000 2028 151,000 Thereafter 1,361,250 Total minimum annual lease payments $ 2,034,250

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Issuance of Unregistered Shares of Common Stock	Issuance of unregistered shares of our common stock in connection with acquisitions, investments and other endeavors for the year ended December 31, 2023 are as follows. All shares are restricted from trading for a six month period from issuance. Issuance Date Acquisition/Investment Common Shares Issued February 14, 2023 Leviston Resources LLC 410,959 June 21, 2023 Alvin Fund LLC 270,757 August 25, 2023 Northern Comstock LLC 963,074 September 1, 2023 Alvin Fund LLC 74,353 December 4, 2023 Alvin Fund LLC 64,458 December 5, 2023 Alvin Fund LLC 66,362 Total common shares issued 1,849,963 Issuance of unregistered shares of our common stock in connection with acquisitions, investments and other endeavors for the year ended December 31, 2022 are as follows. Issuance Date Acquisition/Investment Common Shares Issued Restriction Period April 7, 2022 Decommissioning Service LLC 1,500,000 A April 12, 2022 Leviston Resources LLC 136,986 A June 21, 2022 Tysadco Partners LLC 3,505,494 A June 21, 2022 Tysadco Partners LLC 57,143 B August 26, 2022 Northern Comstock LLC 802,295 A October 5, 2022 Single Investor 1,000,000 A October 25, 2022 Alvin Fund LLC 605,620 A Total common shares issued 7,607,538 (A) Six months from issuance date (B) Three months from issuance date
Schedule of Outstanding Warrants	Outstanding warrants for the year ended December 31, 2023 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 Alvin Fund LLC 1,000,000 $ 0.7000 November 12, 2025 Total outstanding warrants 2,200,000 During the years ended December 31, 2023 and 2022, no warrants were exercised or expired.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our assets and liabilities measured at fair value on a recurring basis at December 31, 2023: Fair Value Measurements at December 31, 2023 Total Quoted Significant Significant Liabilities: Kips Bay convertible debenture derivative $ 1,360,000 $ — $ — $ 1,360,000 LINICO related derivative 2,383,162 — 2,383,162 — Haywood Property derivative 875,000 — 875,000 — GenMat derivative 781,966 — 781,966 — Total liabilities measured at fair value $ 5,400,128 $ — $ 4,040,128 $ 1,360,000 The following table presents our assets and liabilities at December 31, 2022, which are measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2022 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ 420,000 $ — $ — $ 420,000 LINICO related derivative 6,053,162 — 6,053,162 — Haywood Property 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
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following tables presents changes in our derivative liabilities for the years ended December 31, 2023 and 2022, measured at fair value: For the Year Ended December 31, 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 December 31, 2023 Ionic convertible debenture derivative $ 420,000 $ (1,519,587) $ 1,099,587 $ — $ — Kips Bay convertible debenture derivative — 1,360,000 — — 1,360,000 LINICO related derivative 6,053,162 — (945,000) (2,725,000) 2,383,162 Haywood Property derivative 1,480,000 — (405,000) (200,000) 875,000 GenMat derivative 6,592,638 — (710,672) (5,100,000) 781,966 Total liabilities measured at fair value $ 14,545,800 $ (159,587) $ (961,085) $ (8,025,000) $ 5,400,128 For the Year Ended December 31, 2022 As of December 31, 2021 Additions Unrealized Gain (Loss) on Change in Fair Value Payments for Decrease in Contractual Stock Consideration As of December 31, 2022 Ionic convertible debenture derivative $ — $ 420,000 $ — $ — $ 420,000 LINICO related derivative 2,743,162 — 3,535,000 (225,000) 6,053,162 Haywood Property derivative — (245,000) 1,875,000 (150,000) 1,480,000 GenMat derivative 6,130,000 — 2,912,638 (2,450,000) 6,592,638 LPB derivative (342,000) 937,000 (595,000) — — Total liabilities measured at fair value $ 8,531,162 $ 1,112,000 $ 7,727,638 $ (2,825,000) $ 14,545,800
Schedule of Fair Value of the Derivative Liabilities	In 2023, the range of variables used to calculate the fair value of the derivative liabilities associated with the conversion of the Ionic Note using a Monte Carlo valuation model are as follows. Stock Price Discount Rate Volatility Risk Free Rate Conversion price equal to 90% of the average price capped at $0.50 35.0% 85.0% to 99% 4.17% to 5.44%
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 Manufacturing 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 Change in fair value on the 10 million ABTC shares for a change in make-whole commitment $ 2,000,000 $ 0.86 95.0 % 5.00 % May 12, 2023 1 million ABTC shares $ 365,000 $ 0.74 95.0 % 5.07 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Performance Shares	The market-based vesting based on the Company share price were valued using a path-dependent model with the following range of inputs: During the Year Ended December 31, 2023 December 31, 2022 Total shares granted 30,000 40,000 Performance condition valuation inputs: Performance condition shares 15,000 20,000 Stock price at grant date $ 0.28 $0.62 to $1.68 Market condition valuation inputs: Market condition shares 15,000 20,000 Stock price $ 0.28 $0.62 to $1.68 Volatility 97 % 95% to 96% Risk-free rate 4.13 % 2.51% to 2.82% Number of iterations 150,000 100,000 Fair value per share $ 0.02 $0.17 to $0.91 Term (in years) 2.5 yrs 2.2 yrs to 2.5 yrs

OTHER INCOME AND EXPENSES (Tabl

OTHER INCOME AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
Schedule of Other Income (Expense)	Other income (expense) net consisted of the following for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Change in fair value Tonogold note receivable — (605,000) LPB settlement and related expenses — (250,000) Amendment fee associated with Manufacturing Facility sale 250,000 — Write off of Pelen option (150,000) (150,000) Equity loss in affiliates (1,715,689) (1,133,633) All other 15,468 116,167 Total other income (expense) $ (1,600,221) $ (2,022,466)

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	Reconciliation of the statutory federal income tax rates consist of the following: December 31, 2023 December 31, 2022 Federal statutory rate 21.0 % (21.0) % Goodwill impairment — % 5.8 % Change in valuation allowance (22.5) % 15.4 % Other 1.5 % (0.2) % Total — % — %
Schedule of Deferred Tax Assets	The Company’s total deferred income taxes at December 31, 2023 and 2022 consisted of the following: December 31, 2023 December 31, 2022 Asset retirement obligation $ 1,177,403 $ 1,097,566 Mineral rights and properties, plant, and equipment 423,328 697,805 Mining exploration, development, claims, and permit costs 729,282 404,649 Lease liability 176,122 2,695,912 Net operating loss carryforward 46,105,332 46,020,993 Capital loss carryforward 1,291,211 1,024,983 Fair value adjustments — 3,827,353 Capitalized research expenditures 2,188,570 1,327,372 Other 1,271,660 624,764 Total deferred tax asset 53,362,908 57,721,397 Valuation allowance (48,109,677) (50,171,780) Net deferred tax assets 5,253,231 7,549,617 Deferred tax liabilities: Right of use asset – leases (172,991) (3,469,304) Intangible assets (2,951,300) (4,080,313) Fair value adjustments (2,128,940) — Total deferred tax liabilities (5,253,231) (7,549,617) Net deferred tax assets and liabilities $ — $ —

NET INCOME (LOSS) PER COMMON _2

NET INCOME (LOSS) PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Reconciliation of Numerator and Denominator used in Basic and Diluted Computation of New Loss Per Share	The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net income (loss) per share: December 31, 2023 December 31, 2022 Numerator: Net income (loss) attributed to Comstock Inc. $ 9,161,821 $ (45,948,744) Denominator: Basic weighted average shares outstanding 105,126,754 74,458,028 Incremental shares 42,610 — Diluted weighted average shares outstanding 105,169,364 74,458,028 Net income (loss) per common shares: Basic EPS $ 0.09 $ (0.62) Diluted EPS $ 0.09 $ (0.62)

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Reportable Operating Segments	Summarized financial information relating to our reportable segments is provided below. In 2023, our chief operating decision maker ("CODM") reassessed the Company's performance and allocation of resources. Based on this reassessment, the Company's segments were determined to be Fuels, Metals, Mining, Strategic Investments and Corporate. Previously, our CODM assessed performance and allocation of resources to three business segments and reporting units including Renewable Energy, Mining and Strategic 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 Fuels Segment represents our lignocellulosic biomass into biointermediates for refining into renewable fuels. Our 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. Twelve-Months Ended December 31, 2023 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 1,014,776 $ 237,473 $ 22,200 $ 1,274,449 Depreciation and amortization $ 885,070 $ 1,245,448 $ 165,731 $ 61,472 $ 119,804 $ 2,477,525 (Loss) income from operations $ (6,836,194) $ (1,855,549) $ (1,284,753) $ (3,176,886) $ 548,945 $ (12,604,437) Change in fair value of derivative instruments $ — $ — $ 405,000 $ 1,655,672 $ (1,099,587) $ 961,085 Gain (loss) on investments $ — $ — $ — $ 25,034,875 $ — $ 25,034,875 Total other income (expense), net $ 3,210 $ — $ 439,241 $ 25,055,208 $ (2,366,970) $ 23,130,689 Net income (loss) $ (6,832,984) $ (1,855,549) $ (845,512) $ 21,878,323 $ (1,818,026) $ 10,526,252 Total Assets $ 7,257,580 $ 11,797,921 $ 25,003,871 $ 57,082,301 $ 5,324,671 $ 106,466,344 Capital Expenditures $ 68,582 $ 997,993 $ 736,595 $ — $ 15,895 $ 1,819,065 Twelve-Months Ended December 31, 2022 Fuels Metals Mining Strategic Investments Corporate/Other Total Revenue $ — $ — $ 146,950 $ — $ 31,200 $ 178,150 Depreciation and amortization $ 888,780 $ 1,180,300 $ 318,594 $ 684,116 $ 256,780 $ 3,328,570 Loss from operations $ (7,928,025) $ (1,180,300) $ (346,115) $ (1,843,510) $ (8,063,332) $ (19,361,282) Change in fair value of derivative instruments $ — $ — $ (1,875,000) $ (6,069,888) $ 217,250 $ (7,727,638) Impairment of intangible assets $ — $ — $ — $ — $ (338,035) $ (338,035) Impairment of investments and note receivable, net recovery $ — $ — $ (2,452,788) $ (54,587) $ (736,275) $ (3,243,650) Impairment of goodwill $ (2,202,275) $ — $ — $ — $ (10,586,396) $ (12,788,671) Total other income (expense), net $ (2,196,608) $ — $ (4,394,679) $ (8,276,973) $ (12,508,717) $ (27,376,977) Net income (loss) $ (10,124,633) $ (1,180,300) $ (4,740,794) $ (10,120,482) $ (20,572,050) $ (46,738,259) Total Assets $ 8,101,196 $ 10,618,187 $ 25,563,028 $ 60,536,258 $ (4,764,910) $ 100,053,759 Capital Expenditures $ — $ — $ — $ 998,175 $ 15,895 $ 1,014,070

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2023 segment	Dec. 31, 2023 USD ($) contract reporting_segment	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Number of reporting segments	3	5
Accumulated deficit		$ (282,329,611)	$ (291,491,432)
Net income (loss)		10,526,252	(46,738,259)
Increase in cash, cash equivalents and restricted cash			1,300,000
Cash and cash equivalents		$ 3,785,577	2,521,772
Operating Lease Income Comprehensive Income Extensible List Not Disclosed Flag		rental income
Revenue		$ 1,274,449	178,150
Mining
Property, Plant and Equipment [Line Items]
Net income (loss)		$ (845,512)	(4,740,794)
Number of active contracts with customers | contract		0
Revenue		$ 1,014,776	$ 146,950
Minimum
Property, Plant and Equipment [Line Items]
Finite-lived intangible asset, useful life		1 year
Contract with customer payment period		30 days
Maximum
Property, Plant and Equipment [Line Items]
Finite-lived intangible asset, useful life		10 years
Contract with customer payment period		45 days
Building | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		7 years
Building | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		15 years
Vehicles and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		3 years
Vehicles and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		7 years
Processing and laboratory | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		5 years
Processing and laboratory | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		15 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated economic life		2 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated economic life		3 years
Comstock Innovations Corporation
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired		100%

INVESTMENTS - Schedule of Non-c

INVESTMENTS - Schedule of Non-current Investments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Investment	$ 12,215,928	$ 13,931,617
Total measurement alternative investments	37,957,985	4,852,710
Total investments	50,173,913	18,784,327
Investments	18,912,985	0
Long-term investments	31,260,928	18,784,327
Quantum Generative Materials LLC
Business Acquisition [Line Items]
Investment	$ 11,606,763	$ 13,312,433
Ownership %	48.19%	48.19%
Pelen Limited Liability Company
Business Acquisition [Line Items]
Investment	$ 609,165	$ 619,184
Ownership %	25%	25%
Green Li-ion
Business Acquisition [Line Items]
Total measurement alternative investments	$ 18,912,985	$ 4,517,710
Ownership %	13.34%	16.45%
Sierra Springs, LLC
Business Acquisition [Line Items]
Total measurement alternative investments	$ 19,045,000	$ 335,000
Ownership %	17.11%	11.64%
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 ($)			12 Months Ended
	Sep. 12, 2023	Dec. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Realized gain on sale of 1,500 Green Li-ion shares			$ 597,248	$ 0
Realized loss on sale of 9,076,923 ABTC common stock			(1,865,000)	0
Other			0	7,310
Total gain on investments			25,034,875	7,310
Green Li-ion
Business Acquisition [Line Items]
Unrealized gain on remaining 35,662 Green Li-ion preferred shares			$ 14,577,627	0
Realized gain on sale (in shares)	1,500	37,162	1,500
Number of additional shares authorized (in shares)			35,662
American Battery Technology Company
Business Acquisition [Line Items]
Investment in affiliates, subsidiaries and joint ventures (in membership units)			9,076,923
Sierra Springs, LLC
Business Acquisition [Line Items]
Unrealized gain on remaining 35,662 Green Li-ion preferred shares			$ 11,725,000	$ 0

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Variable Interest Entity [Line Items]
Current assets	$ 23,183,139	$ 30,767,613
Non-current assets	83,283,205	69,286,146
Current liabilities	14,841,025	31,628,676
Non-current liabilities	13,348,147	12,061,624
Revenue	1,274,449	178,150
Net loss	10,526,252	(46,738,259)
Net loss attributable to Comstock Inc.	1,364,431	(789,515)
Investments	31,260,928	18,784,327
Affiliated Companies
Variable Interest Entity [Line Items]
Current assets	665,765	1,023,023
Non-current assets	6,260,818	12,034,506
Current liabilities	0	89,584
Non-current liabilities	0	0
Revenue	70,271	73,697
Gross Profit	70,271	73,697
Net loss	(4,588,529)	(2,956,597)
Net loss attributable to Comstock Inc.	(1,715,689)	(1,133,633)
Affiliated Companies | Non-Current Assets and Liabilities
Variable Interest Entity [Line Items]
Investments	$ 3,700,000	$ 8,000,000

INVESTMENTS - Quantum Generativ

INVESTMENTS - Quantum Generative Materials LLC (Details)		12 Months Ended
	Jun. 24, 2021 USD ($) shares	Dec. 31, 2023 USD ($) vote employee shares	Dec. 31, 2022 USD ($)
Variable Interest Entity [Line Items]
Equity loss in affiliates		$ (1,715,689)	$ (1,133,633)
Investments		31,260,928	18,784,327
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Fair value of equity issued in acquisition	$ 10,530,000
Equity loss in affiliates		$ 1,705,670	(1,083,513)
Non-vested membership units | shares		165,000
Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures		$ 12,550,000	3,200,000
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Ownership percentage loss		37.50%
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 | Chief Executive Officer
Variable Interest Entity [Line Items]
Number of employees | employee		3
Number of votes | vote		1
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Founder
Variable Interest Entity [Line Items]
Number of votes | vote		4
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Affiliated Entity
Variable Interest Entity [Line Items]
Cash committed as investment in affiliates, subsidiaries and joint ventures	5,000,000	$ 5,000,000	750,000
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%
Investment in affiliates, subsidiaries and joint ventures		7,550,000
Investments		$ 5,100,000	$ 2,450,000
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Affiliated Entity | Restricted Stock
Variable Interest Entity [Line Items]
Issuance of common stock (in shares) | shares	3,000,000
Quantum Generative Materials LLC | Quantum Generative Materials LLC | Affiliated Entity | Member Units
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures (in membership units) | shares	465,000

INVESTMENTS - Pelen Limited Lia

INVESTMENTS - Pelen Limited Liability (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2020	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Equity loss in affiliates		$ (1,715,689)	$ (1,133,633)
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership %		25%	25%
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Membership interest	75%
Pelen Limited Liability Company | Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership %	25%
Pelen, LLC
Schedule of Equity Method Investments [Line Items]
Investments at cost	$ 602,500
Option allowed the lessee to purchase the property, less rental payments made		$ 100,000
Option payments included in deposits		0	$ 150,000
Equity loss in affiliates		$ 10,019	$ 28,133

INVESTMENTS - Green Li-ion Pte,

INVESTMENTS - Green Li-ion Pte, Ltd (Details) - USD ($)			12 Months Ended
	Sep. 12, 2023	Dec. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Sep. 05, 2023	Feb. 28, 2023
Business Acquisition [Line Items]
Preferred stock, shares outstanding (in shares)			0	0
Equity loss in affiliates			$ (1,715,689)	$ (1,133,633)
Green Li-ion
Business Acquisition [Line Items]
Number of shares issued in transaction (in shares)	1,500	37,162	1,500
Ownership %			13.34%	16.45%
Proceeds from limited partnership investments	$ 795,510
Sales commissions and fees	$ 15,910
Sale of stock, price per share (in dollars per share)	$ 530.34
Realized investment gain	$ 597,248
Preferred stock, shares outstanding (in shares)	35,662
Per share, cash paid (in usd per share)	$ 530.34
Unrealized gain (loss) on investments	$ 14,577,627
Green Li-ion | LP Biosciences LLC
Business Acquisition [Line Items]
Equity loss in affiliates			$ 0	$ (59,290)
Green Li-ion | LINICO
Business Acquisition [Line Items]
Ownership %		20.22%		16.45%	13.34%	14.01%
Investment owned, at fair value		$ 4,577,000
Sierra Springs, LLC
Business Acquisition [Line Items]
Ownership %			17.11%	11.64%

INVESTMENTS - SSOF (Details)

INVESTMENTS - SSOF (Details) - USD ($)		12 Months Ended
	Dec. 29, 2023	Dec. 31, 2019	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Equity securities, fully diluted, issued ownership percentage			17.11%
Sierra Springs, LLC
Related Party Transaction [Line Items]
Advances to affiliate			$ 0		$ 4,990,000
Related Party | SSOF | Sierra Springs, LLC
Related Party Transaction [Line Items]
Prepaid investment		$ 335,000
Variable interest entity, ownership (in shares)		6,700,000
Equity securities, fully diluted, outstanding ownership percentage					11.64%
Advances to affiliate				$ 6,985,000
Conversion of shares (in shares)	3,880,556
Conversion rate (in dollars per share)	$ 1.80	$ 1.80
Unrealized gain on investment		$ 11,725,000
Sierra Springs, LLC | Related Party
Related Party Transaction [Line Items]
Investments, fair value			$ 19,045,000
Sierra Springs, LLC | Related Party | Common Stock
Related Party Transaction [Line Items]
Variable interest entity, ownership (in shares)			10,580,556

INVESTMENTS - American Battery

INVESTMENTS - American Battery Technology Company (Details) - USD ($)		3 Months Ended	12 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Aug. 08, 2023	May 12, 2023	Apr. 06, 2023
Schedule of Equity Method Investments [Line Items]
Gain on investments			$ 25,034,875	$ 7,310
American Battery Technology Company
Schedule of Equity Method Investments [Line Items]
Common stock, number of shares purchased (in shares)			11,000,000			1,000,000	10,000,000
Investment owned, at fair value							$ 9,365,000
Shares returned	1,923,077
Contingency reserve	$ 1,500,000
Investment in affiliates, subsidiaries and joint ventures (in membership units)					9,076,923
Investment, sale of stock (in shares)		9,076,923
Proceeds from sale of ABTC common shares		$ 5,456,920
Sale of stock, commission fees		$ 90,939
Proceeds from sale of stock receivable			$ 634,019
Maximum proceeds from sale of investments			6,000,000
American Battery Technology Company | Other Income (Expense)
Schedule of Equity Method Investments [Line Items]
Gain on investments			$ 1,865,000

INVESTMENTS - LP Biosciences, L

INVESTMENTS - LP Biosciences, LLC (Details) - USD ($)			12 Months Ended
	Feb. 28, 2022	Jul. 23, 2021	Dec. 31, 2023	Dec. 31, 2022
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
Variable Interest Entity, Not Primary Beneficiary | LP Biosciences LLC | Restricted Stock
Variable Interest Entity [Line Items]
Shares issued in connection with investment and financing commitments (shares)	3,500,000	3,500,000
Loss on contract termination			$ 0	$ 250,000
Variable Interest Entity, Not Primary Beneficiary | LP Biosciences LLC | Restricted Stock
Variable Interest Entity [Line Items]
Shares issued in connection with investment and financing commitments (shares)	3,500,000

INVESTMENTS - Mercury Clean Up

INVESTMENTS - Mercury Clean Up LLC and MCU Philippines (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 18, 2022
Schedule of Equity Method Investments [Line Items]
Equity loss in affiliates		$ (1,715,689)	$ (1,133,633)
MCU and MCU Philippines, Inc.
Schedule of Equity Method Investments [Line Items]
Cash				$ 895,204
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Ownership interest percentage				50%
M C U
Schedule of Equity Method Investments [Line Items]
Investment in affiliates, subsidiaries and joint ventures			1,960,448	$ 0
Equity loss in affiliates		0	14,578
M C U | Other income (expense)
Schedule of Equity Method Investments [Line Items]
Impairment of intangibles	$ 590,000
M C U | Corporate Joint Venture
Schedule of Equity Method Investments [Line Items]
Membership interest rate (percent)				100%
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Investment in affiliates, subsidiaries and joint ventures			494,884	$ 0
Impairment of secured loans			1,628,913
Equity loss in affiliates		$ 0	$ 4,385
M C U Philippines Inc | Other income (expense)
Schedule of Equity Method Investments [Line Items]
Impairment of intangibles	$ 305,204

NOTES RECEIVABLE AND ADVANCES_3

NOTES RECEIVABLE AND ADVANCES, NET - Notes Receivable and Advances, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Aug. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total notes receivable and advances, current portion	$ 0	$ 4,990,000
Daney Ranch note receivable, net of discount	980,291	959,318
Sierra Springs, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Sierra Springs advances receivable	0	4,990,000
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Daney Ranch note receivable	980,291	993,000	$ 993,000
Unamortized discount for implied interest	0	(33,682)
Daney Ranch note receivable, net of discount	$ 980,291	$ 959,318

NOTES RECEIVABLE AND ADVANCES_4

NOTES RECEIVABLE AND ADVANCES, NET - Daney Ranch Sale (Details) - Daney Ranch - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, related parties, term	10 years
Daney Ranch note receivable	$ 993,000	$ 980,291	$ 993,000
Note receivable bears interest for the first year	2%
Receivable with imputed interest remaining term	0.07
Principal payments using a prevailing rate	0.07
Receivable with imputed interest, discount	$ 51,909
Interest income, note receivable		$ 71,595	$ 25,519

NOTES RECEIVABLE AND ADVANCES_5

NOTES RECEIVABLE AND ADVANCES, NET - Transactions Involving Tonogold Resources, Inc. and Comstock Mining LLC (Details) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2022	Mar. 26, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Write off		$ 1,283,302
Tonogold Resources, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Principal amount owed			$ 6,650,000
Total fair value of consideration		5,902,306
Asset acquisition consideration transferred mineral interest acquired		6,844,474
Asset retirement obligation assumed		$ 942,168
Tonogold Resources, Inc. | Comstock Mining LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Membership interest rate (percent)			100%
Tonogold Resources, Inc. | 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 ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Change in fair value Tonogold note receivable	$ 0	$ 605,000

NOTES RECEIVABLE AND ADVANCES_7

NOTES RECEIVABLE AND ADVANCES, NET - Advances to Sierra Springs Opportunity Fund, Inc. (Details) - USD ($)		11 Months Ended	12 Months Ended		47 Months Ended
	Dec. 29, 2023	Nov. 30, 2023	Dec. 31, 2022	Dec. 31, 2019	Nov. 30, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable and advances, net - current portion			$ 4,990,000			$ 0
Sierra Springs, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments for advance to affiliate		$ 1,995,000	55,000		$ 6,985,000
Notes receivable and advances, net - current portion			4,990,000			0
Advances to affiliate			$ 4,990,000			$ 0
Sierra Springs, LLC | SSOF | Related Party
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances to affiliate		$ 6,985,000			$ 6,985,000
Conversion of shares (in shares)	3,880,556
Conversion rate (in dollars per share)	$ 1.80			$ 1.80
Unrealized gain on investment				$ 11,725,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Land	$ 6,328,338	$ 6,328,338
Real property leased to third parties	1,037,049	1,037,049
Property, plant and equipment for mineral processing	27,644,745	27,644,745
Other property and equipment	7,394,191	5,212,891
Accumulated depreciation	(27,200,293)	(26,748,929)
Total property, plant and equipment, net	$ 15,204,030	$ 13,474,094

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Narrative (Details)		12 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) a mineral_lease joint_venture mining_claim	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Depreciation		$ 435,683	$ 617,809
Property, plant and equipment not yet placed in service		402,931
Operating lease income		368,198	169,100
Operating lease liabilities		242,555
Operating lease liability - current		$ 37,401	5,211
Area of land | a		2,500
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]
Additions		$ 730,595
Mackay Precious Metals Inc
Property, Plant and Equipment [Line Items]
Lease term		20 years
Operating lease, initial direct cost	$ 1,250,000
Operating lease, royalty percentage		1.50%
Operating lease, committed expenditure		$ 1,000,000
Operating lease income		906,250
Operating lease, reimbursement expenses		31,250
Operating lease liabilities		1,218,750
Operating lease liability - current		62,500	$ 1,156,250
Mackay Precious Metals Inc | Mackay Precious Metals Inc
Property, Plant and Equipment [Line Items]
Lease payments		$ 875,000
Mackay Precious Metals Inc | Quarterly For the First Six Months
Property, Plant and Equipment [Line Items]
Lease payments	875,000
Mackay Precious Metals Inc | Quarterly For the Next Three And A Half Years
Property, Plant and Equipment [Line Items]
Lease payments	375,000
Mackay Precious Metals Inc | Quarterly After the First Four Years
Property, Plant and Equipment [Line Items]
Lease payments	$ 250,000
Mineral Rights and Properties
Property, Plant and Equipment [Line Items]
Mining claim acreage | a		9,358
Number of patented mining claims | mining_claim		126
Number of unpatented mining lode claims | mining_claim		392
Number of unpatented mining placer claims | mining_claim		39
Mineral Rights and Properties | Phases 1 Of Test Production
Property, Plant and Equipment [Line Items]
Mining claim acreage | a		2,396
Mineral Rights and Properties | Phases 2 Of Test Production
Property, Plant and Equipment [Line Items]
Mining claim acreage | a		6,962
Number of mineral leases | mineral_lease		5
Number of joint ventures | joint_venture		1

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Mineral Rights And Properties (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 13,302,013	$ 12,571,418
Comstock Mineral Estate
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	12,164,013	12,164,013
Other mineral properties
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	317,405	317,405
Water rights
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 820,595	$ 90,000

RECLAMATION BOND DEPOSIT (Detai

RECLAMATION BOND DEPOSIT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,850,518	$ 2,727,815
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Bonding fee, percentage	2%
Total reclamation bond deposit	$ 2,743,582	2,620,879
Earned interest	122,703	$ 120,879
Other | Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Long-term reclamation liability	6,751,950
Other | Reclamation Surety Bond with Storey County
Loss Contingencies [Line Items]
Long-term reclamation liability	$ 500,000

RECLAMATION BOND DEPOSIT - Sche

RECLAMATION BOND DEPOSIT - Schedule of Reclamation Bond Deposit (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 2,850,518	$ 2,727,815
Lexon surety bond cash collateral
Loss Contingencies [Line Items]
Total reclamation bond deposit	2,743,582	2,620,879
Other cash reclamation bond deposits
Loss Contingencies [Line Items]
Total reclamation bond deposit	$ 106,936	$ 106,936

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 20,242,772	$ 20,042,772	$ 23,514,259
Accumulated amortization	(4,376,740)	(2,379,091)	$ (338,958)
Intangible assets, net	$ 15,866,032	17,663,681
Developed technologies
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 19,582,402	19,382,402
Accumulated amortization	$ (4,113,045)	(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	$ (131,917)	(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)
Distribution agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	8 years
Intangible assets gross	$ 19,733	19,733
Accumulated amortization	$ (7,493)	(4,497)
Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 7,000	7,000
Accumulated amortization	$ (1,400)	$ (701)

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) intangible_asset agreement license	Dec. 31, 2022 USD ($)	Dec. 28, 2023 USD ($)	Dec. 31, 2021 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization	$ (1,997,649)	$ (2,171,646)
Goodwill		0		$ 12,788,671
Intangible assets gross	$ 20,242,772	20,042,772		$ 23,514,259
Number of license agreements obtained | license	3
Payments to acquire assets	$ 1,819,065	1,014,070
Assets held for sale	0	3,501,939
Assets held for sale, amortization	0	119,548
License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	510,752	510,752
Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 19,582,402	19,382,402
American Science and Technology Corporation | License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Number of intangible assets acquired | intangible_asset	3
Number of intellectual property licenses granted | agreement	3
Intangible assets gross	$ 500,000
License fee agreement royalty percentage	1%
American Science and Technology Corporation | Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		$ 500,000
FLUX Photon Corporation
Acquired Finite-Lived Intangible Assets [Line Items]
Maximum performance-based cash payments as percentage of future consolidated net cash flow			$ 17,650,000
Performance-based cash payments as percentage of future consolidated net cash flow			20%
Business combination, minimum decreased purchase price	$ 16,850,000
Payments to acquire assets	200,000
Asset acquisition contingent consideration liability	$ 16,650,000
Percentage of common stock outstanding	100%

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Amortization (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 2,013,499
2025	2,013,499
2026	2,013,499
2027	2,013,499
2028	2,010,753
Thereafter	5,801,283
Intangible assets, net	$ 15,866,032	$ 17,663,681

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Changes in Intangible Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finite-lived Intangible Assets [Roll Forward]
Intangible assets, beginning balance	$ 20,042,772	$ 23,514,259
Additions	200,000	500,000
Assets Held for Sale	0	(3,621,487)
Impairment	0	(350,000)
Intangible assets, ending balance	20,242,772	20,042,772
Accumulated amortization, beginning balance	(2,379,091)	(338,958)
Assets Held for Sale	0	119,548
Impairment	0	11,965
Amortization	(1,997,649)	(2,171,646)
Accumulated amortization, ending balance	(4,376,740)	(2,379,091)
Goodwill, beginning balance	0	12,788,671
Impairment	0	(12,788,671)
Goodwill, ending balance		0
Total intangible assets and Goodwill, beginning balance	17,663,681	35,963,972
Additions	200,000	500,000
Assets Held for Sale	0	(3,501,939)
Impairment	0	(13,126,706)
Amortization	(1,997,649)	(2,171,646)
Total intangible assets and Goodwill, ending balance	$ 15,866,032	$ 17,663,681

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES - CURRENT - Schedule of Accrued Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued interest expense	$ 52,500	$ 43,398
Accrued payroll costs	798,827	627,210
Accrued incentive compensation	1,332,169	928,125
Accrued vendor liabilities	53,088	115,653
Deferred revenue	78,495	0
Other accrued expenses	47,402	5,211
Total accrued expenses	$ 2,362,481	$ 1,719,597

ACCRUED EXPENSES AND OTHER LI_4

ACCRUED EXPENSES AND OTHER LIABILITIES - CURRENT - Narrative (Details) - USD ($)		3 Months Ended	12 Months Ended
	Sep. 29, 2023	Dec. 31, 2023	Dec. 31, 2023	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
Accrued incentive compensation		$ 1,332,169	$ 1,332,169		$ 928,125
Cash Incentive Bonus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee expense		$ 1,332,169	$ 928,125
Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee expense	$ 30,000

LEASES - Lease Balances Recorde

LEASES - Lease Balances Recorded in Balance Sheet (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Finance lease right-of-use asset, held-for-sale	$ 0	$ 15,709,039
Finance lease right-of-use asset	2,923,766	2,911,458
Operating lease right-of-use asset	237,617	42,061
Total right of use assets	3,161,383	18,662,558
Operating lease liability - current	37,401	5,211
Operating lease liability - long-term	205,154	40,193
Finance lease liability, held-for-sale	0	12,021,566
Finance lease liability, current portion	838,676	409,143
Finance lease liability	0	406,968
Total lease liabilities	$ 1,081,231	$ 12,883,081
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Current assets	Current assets
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities

LEASES - Lease Costs and Supple

LEASES - Lease Costs and Supplemental Cash Flow Information Related to Operating Lease (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finance lease cost:
Amortization of right-of-use assets	$ 44,193	$ 539,115
Interest on lease liabilities	246,038	829,924
Operating lease cost	34,945	10,099
Total lease cost	325,176	1,379,138
Leases, Cash Flow Information [Abstract]
Operating cash flows from operating leases	33,350	9,650
Financing cash flows from finance leases	301,540	3,062,360
Non-cash finance lease modification	56,501	1,147,669
Right-of-use asset and lease acquired	213,925	839,439
Right-of-use acquired with shares of common stock (Haywood)	$ 0	$ 2,100,000
Weighted-average remaining lease term in years - finance leases	3 months 29 days	1 year 3 months 29 days
Weighted-average remaining lease term in years - operating leases	4 years 7 months 13 days	5 years 9 months
Weighted-average discount rate - finance leases	8%	8%
Weighted-average discount rate - operating leases	13%	11%

LEASES - Narrative (Details)

LEASES - Narrative (Details)

1 Months Ended

12 Months Ended

Aug. 15, 2023 USD ($)

Apr. 26, 2023 USD ($)

Mar. 01, 2023 USD ($)

Oct. 25, 2022 USD ($)

Apr. 07, 2022 USD ($) a shares

Apr. 16, 2021 USD ($) agreement

Sep. 30, 2022 USD ($)

Sep. 30, 2020 USD ($)

Dec. 31, 2023 USD ($) a

Dec. 31, 2022 USD ($)

Dec. 31, 2020 USD ($)

Oct. 31, 2022

Lessor, Lease, Description [Line Items]

Deposits

$ 410,100

$ 422,603

Recognition of operating lease liability and right-of-use asset

213,925

0

Proceeds received from the sale of the Manufacturing Facility (Note 9)

21,000,000

0

Payments to acquire assets

1,819,065

1,014,070

Finance lease right-of-use asset

$ 2,923,766

$ 2,911,458

Weighted-average discount rate - finance leases

8%

8%

Research and development

$ 6,117,305

$ 7,023,132

Area of land | a

2,500

Operating lease right-of-use asset

$ 237,617

42,061

Operating lease liabilities

242,555

Operating lease cost

34,945

10,099

Annual increase to monthly room rental

25

Short-term lease, cost

100,030

52,115

Operating lease income

368,198

169,100

Operating cash flows from operating leases

33,350

9,650

Gold Hill Hotel [Member]

Lessor, Lease, Description [Line Items]

Operating lease cost

10,099

10,099

Operating cash flows from operating leases

$ 5,850

Building

Lessor, Lease, Description [Line Items]

Lease agreement term

5 years

Renewal term

5 years

Operating lease expense

$ 4,680

Percentage of annual rent

3%

Operating lease right-of-use asset

$ 213,925

Operating lease liabilities

$ 213,925

Annual discount rate

13.57%

Operating lease cost

$ 24,847

AST Asset Purchase Agreement

Lessor, Lease, Description [Line Items]

Recognition of operating lease liability and right-of-use asset

$ 839,439

Purchase price

$ 3,500,000

Number of license agreements (in agreements) | agreement

3

Finance lease right-of-use asset

$ 839,439

Contract for construction

$ 935,759

Weighted-average discount rate - finance leases

7.87%

Finite-lived intangible asset, useful life

20 years

Assumed lease term

3 months 29 days

Research and development

$ 319,740

213,160

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

Minimum

Lessor, Lease, Description [Line Items]

Lease term

16 months

Finite-lived intangible asset, useful life

1 year

Maximum

Lessor, Lease, Description [Line Items]

Lease term

19 months

Finite-lived intangible asset, useful life

10 years

LINICO

Lessor, Lease, Description [Line Items]

Additional deposit for lease agreement

$ 2,000,000

Recognition of operating lease liability and right-of-use asset

$ 1,147,669

Aqua Metal | Related Party

Lessor, Lease, Description [Line Items]

Payments to acquire assets

$ 12,000,000

Haywood Property derivative

Lessor, Lease, Description [Line Items]

Payments to acquire assets

$ 50,000

Total fair value of consideration

$ 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 Property derivative | Haywood Property derivative

Lessor, Lease, Description [Line Items]

License fee agreement royalty percentage

2%

Haywood Property derivative | Affiliated Entity | Haywood Property derivative

Lessor, Lease, Description [Line Items]

Stock committed as investment in affiliates, subsidiaries and joint ventures

$ 200,000

$ 150,000

Daney Ranch

Lessor, Lease, Description [Line Items]

Lease agreement term

36 months

Option allowed the lessee to purchase the property, less rental payments made

$ 2,700,000

Rental payments agreement term

24 months

Threshold period

2 years

LINICO

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 Manufacturing Facility (Note 9)

$ 12,000,000

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details)	Dec. 31, 2023 USD ($)
Operating Leases
2024	$ 67,112
2025	69,118
2026	71,175
2027	73,285
2028	46,372
Thereafter	0
Total lease payments	327,062
Less: imputed interest	(84,507)
Present value of lease liabilities	242,555
Finance Leases
2024	860,564
2025	0
2026	0
2027	0
2028	0
Thereafter	0
Total lease payments	860,564
Less: imputed interest	(21,888)
Present value of lease liabilities	$ 838,676

LEASES - Schedule of Maturity o

LEASES - Schedule of Maturity of Minimum Lease Income (Details)	Dec. 31, 2023 USD ($)
Leases [Abstract]
2024	$ 94,725
2025	96,000
2026	96,000
2027	96,000
2028	96,000
Thereafter	96,000
Total Minimum Lease Income	$ 574,725

SALE OF MANUFACTURING FACILIT_2

SALE OF MANUFACTURING FACILITY - Narrative (Details) - USD ($)								1 Months Ended	12 Months Ended
	Jun. 30, 2023	May 22, 2023	May 12, 2023	Apr. 26, 2023	Apr. 21, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	May 29, 2023
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										12,021,566
Proceeds received from the sale of the Manufacturing Facility (Note 9)									$ 21,000,000	0
Proceeds from the issuance of common stock									6,900,000	$ 10,786,180
American Battery Technology Company
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds received from the sale of the Manufacturing Facility (Note 9)		$ 2,000,000	$ 1,000,000	$ 12,000,000	$ 7,000,000		$ 5,000,000	$ 6,000,000	$ 21,397,165
Non-refundable consideration	$ 5,000,000				$ 7,000,000
Common stock, number of shares purchased (in shares)			1,000,000			10,000,000			11,000,000
Proceeds from the issuance of common stock						$ 6,600,000
Escrow deposit						$ 1,500,000
Cash proceeds		2,000,000	$ 1,000,000
Cash to extend closing period		$ 250,000
Shares returned	1,923,077
Contingency reserve	$ 1,500,000
Proceeds from rents received									$ 237,473
Proceeds from sale of investment, sale of stock, net									5,365,981
Proceeds from sale of stock receivable									634,019
Maximum proceeds from sale of investments									$ 6,000,000
American Battery Technology Company | Maximum
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingency reserve											$ 6,600,000
American Battery Technology Company | Minimum
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingency reserve	$ 6,000,000

SALE OF MANUFACTURING FACILIT_3

SALE OF MANUFACTURING FACILITY - Schedule of Fair Value Consideration Received (Details) - USD ($)									1 Months Ended	12 Months Ended
	Jun. 30, 2023	May 22, 2023	May 12, 2023	Apr. 28, 2023	Apr. 26, 2023	Apr. 21, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Lessor, Lease, Description [Line Items]
Proceeds from sale of building, land and equipment										$ 21,000,000	$ 0
Gain on sale of manufacturing facility										7,304,570	$ 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
Proceeds from sale of building, land and equipment		$ 2,000,000	$ 1,000,000		$ 12,000,000	$ 7,000,000		$ 5,000,000	$ 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
Costs associated with the transaction										(163,265)
Gain on sale of manufacturing facility										$ 7,304,570

SALE OF MANUFACTURING FACILIT_4

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_5

SALE OF MANUFACTURING FACILITY - Liabilities Held for Sale (Details)	Dec. 31, 2022 USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Right of use lease liability	$ 12,021,566
Liabilities held for sale	$ 12,021,566

DEBT OBLIGATIONS - Schedule of

DEBT OBLIGATIONS - Schedule of Long-Term Debt Obligations (Details) - USD ($)	Dec. 31, 2023	Dec. 19, 2023	Dec. 31, 2022	Dec. 16, 2022	Dec. 15, 2021
Debt Instrument [Line Items]
Total debt	$ 12,147,894		$ 9,440,000
Less: debt discounts and issuance costs	(2,297,172)		(1,522,667)
Total debt, net of discounts	9,850,722		7,917,333
Less: current maturities	(4,495,660)		(1,795,890)
Long-term debt, net of discounts and issuance costs	5,355,062		6,121,443
AQMS Notes Payable, net - 9.76% implied interest, due December 31, 2024
Debt Instrument [Line Items]
Total debt		$ 33,673
Interest rate		9.76%
Secured Debt | GHF Secured Promissory Note – 6% interest, due December 15, 2024
Debt Instrument [Line Items]
Total debt	$ 4,290,000		4,290,000		$ 4,550,000
Interest rate	6%				6%
Secured Debt | Alvin Fund LLC Promissory Note - 16% interest, due January 31, 2026
Debt Instrument [Line Items]
Total debt	$ 2,000,000		2,000,000
Secured Debt | Alvin Fund LLC Promissory Note - 8% interest, due February 12, 2025
Debt Instrument [Line Items]
Total debt	$ 2,100,000		0
Interest rate	8%
Secured Debt | AQMS Notes Payable, net - 9.76% implied interest, due December 31, 2024
Debt Instrument [Line Items]
Total debt	$ 600,000		0
Interest rate	9.76%
Secured Debt | Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024
Debt Instrument [Line Items]
Total debt				$ 2,975,000
Interest rate				8%
Secured Debt | Alvin Fund L L C Promissory Note
Debt Instrument [Line Items]
Interest rate	16%
Unsecured Debt | Kips Bay Unsecured Convertible Promissory Note - 8% interest, due March 27, 2025
Debt Instrument [Line Items]
Total debt	$ 3,157,894		0
Interest rate	8%
Unsecured Debt | Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024
Debt Instrument [Line Items]
Total debt	$ 0		$ 3,150,000
Interest rate	8%

DEBT OBLIGATIONS - Narrative (D

DEBT OBLIGATIONS - Narrative (Details)													1 Months Ended		12 Months Ended
	Feb. 01, 2024 USD ($) shares	Jan. 16, 2024 USD ($) $ / shares	Jan. 11, 2024 USD ($) $ / shares	Dec. 19, 2023 USD ($)	Nov. 12, 2023 USD ($) $ / shares shares	Oct. 27, 2023 USD ($) shares	Apr. 06, 2023 shares	Dec. 16, 2022 USD ($) $ / shares	Dec. 15, 2022 USD ($) $ / shares shares	Oct. 25, 2022 USD ($)	Aug. 22, 2022 USD ($) $ / shares shares	Dec. 15, 2021 USD ($) trading_day shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 27, 2023 USD ($)	Sep. 30, 2023
Debt Instrument [Line Items]
Total debt													$ 12,147,894	$ 9,440,000	$ 12,147,894	$ 9,440,000
Issuance of common stock in lieu of payment of interest															211,562
Promissory Note GHF Secured Promissory Trust
Debt Instrument [Line Items]
Debt discounts									$ 70,897
Warrants, right to purchase number(in shares) | shares									1,000,000		200,000	1,000,000
Warrant exercise price percentage one												150%
Warrant exercisable, threshold days | trading_day												20
Warrant exercise price percentage two (percent)												135%
Warrant exercisable, common shares (in dollars per share) | $ / shares									$ 1		$ 1
Term of warrant outstanding									2 years		2 years
Warrant exercisable, grant date fair value, per share | $ / shares									$ 0.54
Warrants outstanding									$ 708,789		$ 18,975
Increase in debt discount														637,910
Interest expense															635,529	715,089
Amortization of OID															378,129	429,912
Promissory Note GHF Secured Promissory Trust | Daney Ranch
Debt Instrument [Line Items]
Proceeds from issuance of debt											$ 710,000
Promissory Note GHF Secured Promissory Trust | Probability of Issuance
Debt Instrument [Line Items]
Measurement input, percent									10%
Promissory Note GHF Secured Promissory Trust | Black Scholes | Discount rate
Debt Instrument [Line Items]
Equity securities, measurement input									0.0332
Promissory Note GHF Secured Promissory Trust | Black Scholes | Volatility rate
Debt Instrument [Line Items]
Equity securities, measurement input									0.6182
Promissory Note GHF Secured Promissory Trust | Exercise Period One
Debt Instrument [Line Items]
Warrants, right to purchase number(in shares) | shares									500,000
Warrant exercisable, common shares (in dollars per share) | $ / shares									$ 0.4555
Promissory Note GHF Secured Promissory Trust | Exercise Period Two
Debt Instrument [Line Items]
Warrants, right to purchase number(in shares) | shares									500,000
Warrant exercisable, common shares (in dollars per share) | $ / shares									$ 2.5217
Promissory Note GHF Secured Promissory Trust | Secured Debt
Debt Instrument [Line Items]
Principal amount												$ 5,000,000
Total debt												4,550,000	$ 4,290,000	4,290,000	$ 4,290,000	4,290,000
Debt discounts												$ 450,000
Interest rate												6%	6%		6%
Alvin Note Fund Note
Debt Instrument [Line Items]
Principal amount					$ 2,100,000					$ 2,000,000
Interest rate					8%					9%
Warrant exercisable, common shares (in dollars per share) | $ / shares					$ 0.7
Term of warrant outstanding					2 years
Warrant exercisable, grant date fair value, per share | $ / shares					$ 0.47
Warrants outstanding					$ 157,269
Interest expense															$ 422,140	78,931
Stock issued consideration of the lender providing financing					$ 100,000					$ 250,000
Amortization of discount associated with finance leases															204,110	45,890
Unregistered restricted common shares (in shares) | shares													475,930
Issuance of common stock in lieu of payment of interest													$ 211,562
Shares of lender to purchase (in shares) | shares					1,000,000
Lender to purchase per share (in dollars per share) | $ / shares					$ 0.70
Exercisable period					2 years
Alvin Note Fund Note | Subsequent Event
Debt Instrument [Line Items]
Unregistered restricted common shares (in shares) | shares	75,080
Issuance of common stock in lieu of payment of interest	$ 36,822
Alvin Note Fund Note | Monte Carlo | Discount rate
Debt Instrument [Line Items]
Equity securities, measurement input					4.92
Alvin Note Fund Note | Monte Carlo | Volatility rate
Debt Instrument [Line Items]
Equity securities, measurement input					85
Alvin Note Fund Note | Secured Debt
Debt Instrument [Line Items]
Interest rate																		16%
Interest expense															50,077
Amortization of discount associated with finance leases															27,524
Kips Bay Select LP Unsecured Convertible Note
Debt Instrument [Line Items]
Interest expense															16,822
Amortization of discount associated with finance leases															$ 14,806
Threshold percentage of stock price trigger															90%
Kips Bay Select LP Unsecured Convertible Note | Discount rate
Debt Instrument [Line Items]
Measurement input, percent															35%
Kips Bay Select LP Unsecured Convertible Note | Volatility rate
Debt Instrument [Line Items]
Measurement input, percent															96%
Kips Bay Select LP Unsecured Convertible Note | Cap rate
Debt Instrument [Line Items]
Equity securities, measurement input | $ / shares													1		1
Kips Bay Select LP Unsecured Convertible Note | Risk fee rate
Debt Instrument [Line Items]
Measurement input, percent															4.54%
Kips Bay Select LP Unsecured Convertible Note | Secured Debt
Debt Instrument [Line Items]
Interest rate																	8%
Kips Bay Select LP Unsecured Convertible Note | Unsecured Debt
Debt Instrument [Line Items]
Principal amount																	$ 5,263,157
Debt discounts																	263,157
Debt instrument, received amount																	3,000,000
Debt instrument, remaining amount																	$ 2,000,000
Commitment fee amount															$ 150,000
Dividends payable													$ 150,000		150,000
LINICO related derivative													1,360,000		1,360,000
Kips Bay Select LP Unsecured Convertible Note | Unsecured Debt | Subsequent Event
Debt Instrument [Line Items]
Principal amount		$ 180,210	$ 308,931
Interest rate		1.75%	3%
Conversion price (in usd per share) | $ / shares		$ 0.511	$ 0.511
Convertible Senior Notes Due 2025 | Convertible Debt | Subsequent Event
Debt Instrument [Line Items]
Proceeds from convertible debt		$ 92,105	$ 157,895
AQMS Notes Payable, net - 9.76% implied interest, due December 31, 2024
Debt Instrument [Line Items]
Total debt				$ 33,673
Interest rate				9.76%
Interest expense				$ 1,922
Minimum payments under commitment				600,000
Debt instrument, fair value disclosure				$ 50,000
AQMS Notes Payable, net - 9.76% implied interest, due December 31, 2024 | Secured Debt
Debt Instrument [Line Items]
Total debt													$ 600,000	$ 0	$ 600,000	0
Interest rate													9.76%		9.76%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024
Debt Instrument [Line Items]
Interest expense															$ 285,772	27,517
Amortization of discount associated with finance leases															$ 189,939	$ 17,161
Threshold percentage of stock price trigger								90%								90%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Discount rate
Debt Instrument [Line Items]
Measurement input, percent								35%							35%	35%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Volatility rate
Debt Instrument [Line Items]
Measurement input, percent								60%								60%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Cap rate
Debt Instrument [Line Items]
Equity securities, measurement input | $ / shares								0.50						0.50		0.50
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Risk fee rate
Debt Instrument [Line Items]
Measurement input, percent								4.40%								4.40%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Secured Debt
Debt Instrument [Line Items]
Principal amount								$ 3,150,000
Total debt								2,975,000
Debt discounts								$ 175,000
Interest rate								8%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Unsecured Debt
Debt Instrument [Line Items]
Total debt													$ 0	$ 3,150,000	$ 0	$ 3,150,000
Interest rate													8%		8%
LINICO related derivative													$ 0	$ 420,000	$ 0	$ 420,000
Number of shares issued in transaction (in shares) | shares															9,636,924
Consideration received on transaction															$ 4,622,502
Average price per share (in dollars per share) | $ / shares													$ 0.48		$ 0.48
Measurement period															5 days
Shares returned | shares						603,569	327,549
Conversion of stock, fair value						$ 364,330

DEBT OBLIGATIONS - Schedule o_2

DEBT OBLIGATIONS - Schedule of Debt Conversions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Principal converted	$ 3,150,000
Debt discount associated with principal converted	(387,900)
Accrued interest payable converted	106,190
Derivative liability converted	1,519,587	$ 6,650,000
Total	4,387,877
Fair value of stock issued	4,258,172
Gain on conversion of debt	$ 129,705	$ 0

LONG-TERM RECLAMATION LIABILI_3

LONG-TERM RECLAMATION LIABILITY - Narrative (Details) - USD ($)			12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2021
Regulatory Assets [Line Items]
Reclamation liability	$ 5,226,505		$ 5,226,505	$ 5,606,681	$ 5,445,672
Reduction in liability			$ 1,599,559
Reclamation costs		$ 1,159,236
Inflation rate percentage		2.94%
Credit-adjusted risk-free rate percentage		8.45%
Lucerne Mine Assets
Regulatory Assets [Line Items]
Retirement obligation asset		$ 942,168
Selling, General and Administrative Expenses
Regulatory Assets [Line Items]
Reduction in liability	617,391
Mineral Assets
Regulatory Assets [Line Items]
Reduction in liability	$ 942,167

LONG-TERM RECLAMATION LIABILI_4

LONG-TERM RECLAMATION LIABILITY - Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Long-term reclamation liability — beginning of year	$ 5,226,505	$ 5,445,672
Addition associated with the Lucerne mine	0	942,168
Change in estimate of reclamation costs	0	246,644
Reduction of obligation due to extension of time	0	(1,806,203)
Accretion of reclamation liability	380,176	398,224
Long-term reclamation liability — end of year	$ 5,606,681	$ 5,226,505

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Future Minimum Lease Payments (Details)	Dec. 31, 2023 USD ($)
Operating Leased Assets [Line Items]
2024	$ 67,112
2025	69,118
2026	71,175
2027	73,285
2028	46,372
Thereafter	0
Total lease payments	327,062
Third Party
Operating Leased Assets [Line Items]
2024	109,000
2025	111,000
2026	151,000
2027	151,000
2028	151,000
Thereafter	1,361,250
Total lease payments	$ 2,034,250

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($)		12 Months Ended
	Aug. 12, 2022	Dec. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Payments to directors		$ 1,117,600	$ 418,800
Director fee compensation		87,500	$ 0
Board of Directors Chairman
Loss Contingencies [Line Items]
Payments to directors		60,000
Chair of Each Committee
Loss Contingencies [Line Items]
Payments to directors		20,000
Director
Loss Contingencies [Line Items]
Payments to directors		500,000
Termination Agreement
Loss Contingencies [Line Items]
Litigation settlement, amount awarded to other party	$ 102,000
Payments for settlements		$ 102,000
Royalty Agreement
Loss Contingencies [Line Items]
Percentage of royalty obligations, majority are less than		3%
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations		0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations		5%

EQUITY - Narrative (Details)

EQUITY - Narrative (Details)

1 Months Ended

3 Months Ended

12 Months Ended

Dec. 19, 2023 USD ($) payment

Oct. 27, 2023 shares

Sep. 30, 2023 USD ($) shares

Apr. 06, 2023 shares

Jun. 21, 2022 USD ($) shares

Mar. 31, 2022 USD ($)

Mar. 31, 2023 USD ($) shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Jan. 05, 2024 shares

Jan. 04, 2024 shares

Dec. 30, 2023 USD ($)

Nov. 12, 2023 $ / shares shares

Feb. 13, 2023 USD ($)

Dec. 15, 2022 $ / shares shares

Aug. 22, 2022 $ / shares shares

Apr. 12, 2022 USD ($)

Dec. 30, 2021

Dec. 15, 2021 shares

Class of Stock [Line Items]

Proceeds from the issuance of common stock

$ 6,900,000

$ 10,786,180

Value of stock issued

$ 350,000

$ 840,000

Convertible preferred stock dividend percent

8%

Treasury stock (in shares) | shares

2,605,322

2,605,322

Treasury stock, carrying value

$ 3,360,867

Sale of treasury shares (in shares) | shares

394,677

394,677

Carrying value of treasury stock sold

$ 509,113

Proceeds from the sale of treasury stock

240,077

$ 240,077

Additional paid in capital

$ 269,056

Common stock, shares outstanding (in shares) | shares

117,862,081

91,442,018

Fair value of consideration received

$ 176,695

Subsequent Event

Class of Stock [Line Items]

Common stock, shares outstanding (in shares) | shares

115,256,759

117,862,081

LINICO

Class of Stock [Line Items]

Common stock, shares outstanding (in shares) | shares

117,862,081

LINICO | Subsequent Event

Class of Stock [Line Items]

Treasury stock (in shares) | shares

2,605,322

Common stock, shares outstanding (in shares) | shares

115,256,759

Aqua Metal

Class of Stock [Line Items]

Ownership percentage

10%

LINICO

Class of Stock [Line Items]

Percentage of voting interests acquired

100%

88.21%

90%

Ownership percentage, decrease

2.01%

LINICO | Maximum

Class of Stock [Line Items]

Percentage of voting interests acquired

90.34%

LINICO | Minimum

Class of Stock [Line Items]

Percentage of voting interests acquired

88.33%

Aqua Metal

Class of Stock [Line Items]

Percentage of voting interests acquired

0%

11.79%

LINICO Corporation

Class of Stock [Line Items]

Capital contribution, cash

$ 500,000

$ 1,140,000

LINICO Corporation | Aqua Metal

Class of Stock [Line Items]

Capital contribution, cash

$ 500,000

Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Unsecured Debt

Class of Stock [Line Items]

Number of shares issued in transaction (in shares) | shares

9,636,924

Average price per share (in dollars per share) | $ / shares

$ 0.48

Consideration received on transaction

$ 4,622,502

Measurement period

5 days

Shares returned | shares

603,569

327,549

Promissory Note GHF Secured Promissory Trust

Class of Stock [Line Items]

Warrants, right to purchase number(in shares) | shares

1,000,000

200,000

1,000,000

Warrant exercisable, common shares (in dollars per share) | $ / shares

$ 1

$ 1

Term of warrant outstanding

2 years

2 years

Promissory Note GHF Secured Promissory Trust | Exercise Price One

Class of Stock [Line Items]

Warrants, right to purchase number(in shares) | shares

500,000

Warrant exercisable, common shares (in dollars per share) | $ / shares

$ 0.4555

Promissory Note GHF Secured Promissory Trust | Exercise Price Two

Class of Stock [Line Items]

Warrants, right to purchase number(in shares) | shares

500,000

Warrant exercisable, common shares (in dollars per share) | $ / shares

$ 2.5217

Alvin Fund LLC

Class of Stock [Line Items]

Warrants, right to purchase number(in shares) | shares

1,000,000

Warrant exercisable, common shares (in dollars per share) | $ / shares

$ 0.70

Term of warrant outstanding

2 years

Leviston Resources LLC | 2023 Sales Agreement

Class of Stock [Line Items]

Aggregate offering price

$ 5,000,000

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

Additional shares of common stock(in shares) | shares

552,486

Common stock issued for fees, value

$ 200,000

Remaining capacity

0

Leviston Resources LLC | 2022 Sales Agreement

Class of Stock [Line Items]

Aggregate offering price

$ 10,000,000

Number of shares issued in transaction (in shares) | shares

13,156,117

Proceeds from the issuance of common stock

$ 7,311,180

Average price per share (in dollars per share) | $ / shares

$ 0.64

Additional shares of common stock(in shares) | shares

206,897

Common stock issued for fees, value

$ 300,000

Remaining capacity

$ 0

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

3,433,634

4,464,204

Proceeds from the issuance of common stock

$ 1,100,000

$ 1,900,000

Average price per share (in dollars per share) | $ / shares

$ 0.43

$ 0.32

Common stock issued for fees, value

$ 300,000

Issuance fee as percent of gross offering proceeds

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

$ 7,000,000

Aqua Metal

Class of Stock [Line Items]

Dividends payable

0

$ 266,516

$ 447,001

Aqua Metal | LINICO

Class of Stock [Line Items]

Value of stock issued

$ 600,000

Number of instalment payments | payment

12

Instalment payment

$ 50,000

Adjustments to additional paid in capital

$ 3,758,807

LINICO | Aqua Metal

Class of Stock [Line Items]

Dividends payable

$ 0

$ 0

LINICO | Aqua Metal

Class of Stock [Line Items]

Comstock shares of common stock issued

$ 70,355

Issuance of common stock (in shares) | shares

1,500

EQUITY - Issuances of Unregiste

EQUITY - Issuances of Unregistered Shares of Common Stock (Details) - Restricted Stock - shares

12 Months Ended

Dec. 05, 2023

Dec. 04, 2023

Sep. 01, 2023

Aug. 25, 2023

Jun. 21, 2023

Feb. 14, 2023

Oct. 25, 2022

Oct. 05, 2022

Aug. 26, 2022

Jun. 21, 2022

Apr. 12, 2022

Apr. 07, 2022

Dec. 31, 2023

Dec. 31, 2022

Business Acquisition [Line Items]

Total common shares issued

1,849,963

7,607,538

Leviston Resources LLC

Business Acquisition [Line Items]

Issuance of common stock (in shares)

136,986

Alvin Fund L L C Promissory Note

Business Acquisition [Line Items]

Issuance of common stock (in shares)

66,362

64,458

74,353

270,757

605,620

Decommissioning Services LLC

Business Acquisition [Line Items]

Issuance of common stock (in shares)

410,959

1,500,000

Northern Comstock LLC

Business Acquisition [Line Items]

Issuance of common stock (in shares)

963,074

802,295

Tysandco

Business Acquisition [Line Items]

Issuance of common stock (in shares)

3,505,494

Preferred stock, shares issued upon conversion (in shares)

57,143

Single Investor

Business Acquisition [Line Items]

Issuance of common stock (in shares)

1,000,000

EQUITY - Outstanding Warrants (

EQUITY - Outstanding Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Number of Warrants (in warrants)	2,200,000
Exercise Price (in dollars per share)
Proceeds from warrant exercises	$ 0	$ 0
August 22, 2024
Class of Stock [Line Items]
Number of Warrants (in warrants)	200,000
Exercise Price (in dollars per share)	$ 1
December 15, 2024
Class of Stock [Line Items]
Number of Warrants (in warrants)	500,000
Exercise Price (in dollars per share)	$ 0.4555
December 15, 2024
Class of Stock [Line Items]
Number of Warrants (in warrants)	500,000
Exercise Price (in dollars per share)	$ 2.5217
November 12, 2025
Class of Stock [Line Items]
Number of Warrants (in warrants)	1,000,000
Exercise Price (in dollars per share)	$ 0.7000

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Liabilities:
Total liabilities measured at fair value	$ 5,400,128	$ 14,545,800	$ 8,531,162
Kips Bay convertible debenture derivative
Liabilities:
Derivative Liability	1,360,000
Ionic convertible debenture derivative
Liabilities:
Derivative Liability		420,000
LINICO related derivative
Liabilities:
Derivative Liability	2,383,162	6,053,162
Haywood Property derivative
Liabilities:
Derivative Liability	875,000	1,480,000
GenMat derivative
Liabilities:
GenMat derivative	781,966	6,592,638
Quoted Prices in Active Markets (Level 1)
Liabilities:
Total liabilities measured at fair value	0	0
Quoted Prices in Active Markets (Level 1) | Kips Bay convertible debenture derivative
Liabilities:
Derivative Liability	0
Quoted Prices in Active Markets (Level 1) | Ionic convertible debenture derivative
Liabilities:
Derivative Liability		0
Quoted Prices in Active Markets (Level 1) | LINICO related derivative
Liabilities:
Derivative Liability	0	0
Quoted Prices in Active Markets (Level 1) | Haywood Property derivative
Liabilities:
Derivative Liability	0	0
Quoted Prices in Active Markets (Level 1) | GenMat derivative
Liabilities:
GenMat derivative	0	0
Significant Other Observable Inputs (Level 2)
Liabilities:
Total liabilities measured at fair value	4,040,128	14,125,800
Significant Other Observable Inputs (Level 2) | Kips Bay convertible debenture derivative
Liabilities:
Derivative Liability	0
Significant Other Observable Inputs (Level 2) | Ionic convertible debenture derivative
Liabilities:
Derivative Liability		0
Significant Other Observable Inputs (Level 2) | LINICO related derivative
Liabilities:
Derivative Liability	2,383,162	6,053,162
Significant Other Observable Inputs (Level 2) | Haywood Property derivative
Liabilities:
Derivative Liability	875,000	1,480,000
Significant Other Observable Inputs (Level 2) | GenMat derivative
Liabilities:
GenMat derivative	781,966	6,592,638
Significant Unobservable Inputs (Level 3)
Liabilities:
Total liabilities measured at fair value	1,360,000	420,000
Significant Unobservable Inputs (Level 3) | Kips Bay convertible debenture derivative
Liabilities:
Derivative Liability	1,360,000
Significant Unobservable Inputs (Level 3) | Ionic convertible debenture derivative
Liabilities:
Derivative Liability		420,000
Significant Unobservable Inputs (Level 3) | LINICO related derivative
Liabilities:
Derivative Liability	0	0
Significant Unobservable Inputs (Level 3) | Haywood Property derivative
Liabilities:
Derivative Liability	0	0
Significant Unobservable Inputs (Level 3) | GenMat derivative
Liabilities:
GenMat derivative	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)							12 Months Ended
	May 12, 2023 shares	Apr. 21, 2023	Apr. 06, 2023 shares	Dec. 16, 2022 USD ($) $ / shares	Feb. 28, 2022 USD ($) $ / shares shares	Jul. 23, 2021 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 27, 2023 USD ($)	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value Tonogold note receivable							$ 0	$ 605,000
Derivative liability converted							1,519,587	6,650,000
Balance of investments measured at fair value								0
Change in fair value of derivative instruments							$ 961,085	$ (7,727,638)
Closing stock price (in usd per share) | $ / shares					$ 1.46		$ 0.55	$ 0.28
Derivative Liability, Statement of Financial Position [Extensible Enumeration]								Other liabilities
Derivative Asset, Statement of Financial Position [Extensible Enumeration]										Other assets
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 | Variable Interest Entity, Not Primary Beneficiary | Restricted Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Shares issued in connection with investment and financing commitments (shares) | shares					3,500,000	3,500,000
LP Biosciences LLC | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset					$ 5,110,000	$ 6,642,000
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold percentage of stock price trigger				90%				90%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Cap rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input | $ / shares				0.50				0.50
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Discount rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent				35%			35%	35%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Risk fee rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent				4.40%				4.40%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Volatility rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent				60%				60%
Kips Bay Select LP Unsecured Convertible Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold percentage of stock price trigger							90%
Kips Bay Select LP Unsecured Convertible Note | Cap rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input | $ / shares							1
Kips Bay Select LP Unsecured Convertible Note | Discount rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent							35%
Kips Bay Select LP Unsecured Convertible Note | Risk fee rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent							4.54%
Kips Bay Select LP Unsecured Convertible Note | Volatility rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent							96%
Ionic Ventures, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments							$ 1,099,587
LINICO related derivative				$ 420,000					$ 1,360,000
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share) | $ / shares						$ 3.09
Derivative asset					937,000
Written off to other expense					$ 937,000
LP Biosciences LLC | Mana Corporation [Member]
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) | shares	1,000,000		10,000,000				11,000,000
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%
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%

FAIR VALUE MEASUREMENTS - Deriv

FAIR VALUE MEASUREMENTS - Derivative Fair Value (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivatives, Fair Value [Roll Forward]
Unrealized Gain (Loss) on Change in Fair Value	$ 961,085	$ (7,727,638)
Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	14,545,800	8,531,162
Additions (Deductions)	(159,587)	1,112,000
Unrealized Gain (Loss) on Change in Fair Value	(961,085)	7,727,638
Payments for Decrease in Contractual Stock Consideration	(8,025,000)	(2,825,000)
Liabilities measured at fair value, ending balance	5,400,128	14,545,800
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	4,040,128	14,125,800
Ionic convertible debenture derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	420,000	0
Additions (Deductions)	(1,519,587)	420,000
Unrealized Gain (Loss) on Change in Fair Value	1,099,587	0
Payments for Decrease in Contractual Stock Consideration	0	0
Liabilities measured at fair value, ending balance	0	420,000
Kips Bay convertible debenture derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	0
Additions (Deductions)	1,360,000
Unrealized Gain (Loss) on Change in Fair Value	0
Payments for Decrease in Contractual Stock Consideration	0
Liabilities measured at fair value, ending balance	1,360,000	0
LINICO | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	6,053,162	2,743,162
Additions (Deductions)	0	0
Unrealized Gain (Loss) on Change in Fair Value	(945,000)	3,535,000
Payments for Decrease in Contractual Stock Consideration	(2,725,000)	(225,000)
Liabilities measured at fair value, ending balance	2,383,162	6,053,162
Haywood Property derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	1,480,000	0
Additions (Deductions)	0	(245,000)
Unrealized Gain (Loss) on Change in Fair Value	(405,000)	1,875,000
Payments for Decrease in Contractual Stock Consideration	(200,000)	(150,000)
Liabilities measured at fair value, ending balance	875,000	1,480,000
GenMat derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	6,592,638	6,130,000
Additions (Deductions)	0	0
Unrealized Gain (Loss) on Change in Fair Value	(710,672)	2,912,638
Payments for Decrease in Contractual Stock Consideration	(5,100,000)	(2,450,000)
Liabilities measured at fair value, ending balance	781,966	6,592,638
LPB derivative | Fair Value, Measurements, Recurring
Derivatives, Fair Value [Roll Forward]
Liabilities measured at fair value, beginning balance	$ 0	(342,000)
Additions (Deductions)		937,000
Unrealized Gain (Loss) on Change in Fair Value		(595,000)
Payments for Decrease in Contractual Stock Consideration		0
Liabilities measured at fair value, ending balance		$ 0

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Value of the Derivative Liabilities Associated with the Conversion of Ionic Note (Details) - Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 - $ / T		12 Months Ended
	Dec. 16, 2022	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Conversion price percent		90%
Average price capped		0.50
Discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent	35%	35%	35%
Volatility rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent	60%		60%
Volatility rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent		85%
Volatility rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent		99%
Risk fee rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent	4.40%		4.40%
Risk fee rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent		4.17%
Risk fee rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input, percent		5.44%

FAIR VALUE MEASUREMENTS - Fai_2

FAIR VALUE MEASUREMENTS - Fair Value of Investment (Details)				12 Months Ended
	May 12, 2023 USD ($) $ / shares shares	Apr. 21, 2023 USD ($) $ / shares	Apr. 06, 2023 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from the issuance of common stock				$ 6,900,000	$ 10,786,180
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			$ 9,365,000
Common stock, number of shares purchased (in shares) | shares	1,000,000		10,000,000	11,000,000
Proceeds from the issuance of common stock			$ 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
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 | $ / shares	0.74	0.86	0.78
American Battery Technology Company | Volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent	95%	95%	94%
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%

STOCK-BASED COMPENSATION - Addi

STOCK-BASED COMPENSATION - Additional Information (Details) - USD ($)				3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2023	Mar. 01, 2023	Dec. 16, 2022	Mar. 31, 2023	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Discount rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement input, percent			35%			35%	35%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Risk fee rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement input, percent			4.40%				4.40%
Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 | Volatility rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement input, percent			60%				60%
President | Comstock Metals Corporation
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		5 years
Percent of equity to be received		20%
Estimated fair value	$ 863,000
Share-based compensation						$ 143,833
Unrecognized share based compensation						$ 719,167
Unrecognized share based compensation period (in years)						4 years 3 months
President | Comstock Metals Corporation | Discount rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement input, percent					40%
President | Comstock Metals Corporation | Risk fee rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement input, percent					3.77%
President | Comstock Metals Corporation | Volatility rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement input, percent					110%
Share-based Payment Arrangement, Employee | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)						30,000
Number of awards granted (in shares)						30,000
2022 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock that may be delivered (in shares)						6,000,000
2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock that may be delivered (in shares)								1,800,000
2020 Equity Incentive Plan | Performance Shares | Vesting period one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage						50%
2020 Equity Incentive Plan | Performance Shares | Vesting period two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage						50%
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Share-based Payment Arrangement, Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)						0
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | Performance Shares | Share-based Payment Arrangement, Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeited (in shares)						30,000
Total forfeited						$ 52,583
2020 Equity Incentive Plan | Share-based Payment Arrangement, Nonemployee | General and Administrative Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost						$ 143,100	$ 190,800
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)							60,000	1,170,000
Number of awards granted (in shares)				30,000		40,000
Award vesting period						3 years
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Performance Shares | Share-based Payment Arrangement, Tranche Five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award target period						5 years
2020 Equity Incentive Plan | Share-based Payment Arrangement, Employee | Performance Shares | Share-based Payment Arrangement, Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost						$ 289,310	$ 291,197
2021 Equity Agreement | Share-based Payment Arrangement, Employee | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)						45,000
Number of awards granted (in shares)						11,925

STOCK-BASED COMPENSATION - Perf

STOCK-BASED COMPENSATION - Performance Shares (Details)	12 Months Ended
	Dec. 31, 2023 iteration $ / shares shares	Dec. 31, 2022 iteration $ / shares shares	Feb. 28, 2022 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share)	$ 0.55	$ 0.28	$ 1.46
Performance Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares	30,000	40,000
Term (in years)	3 years
Performance Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares	15,000	20,000
Closing stock price (in usd per share)	$ 0.28
Performance Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share)		$ 0.62
Performance Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share)		$ 1.68
Market Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares) | shares	15,000	20,000
Closing stock price (in usd per share)	$ 0.28
Expected volatility rate	97%
Risk free interest rate	4.13%
Number of iterations | iteration	150,000	100,000
Fair value (in dollars per share)	$ 0.02
Term (in years)	2 years 6 months
Market Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share)		$ 0.62
Expected volatility rate		95%
Risk free interest rate		2.51%
Fair value (in dollars per share)		$ 0.17
Term (in years)		2 years 2 months 12 days
Market Condition Shares | Share-based Payment Arrangement, Employee | 2020 Equity Incentive Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price (in usd per share)		$ 1.68
Expected volatility rate		96%
Risk free interest rate		2.82%
Fair value (in dollars per share)		$ 0.91
Term (in years)		2 years 6 months

OTHER INCOME AND EXPENSES - Sch

OTHER INCOME AND EXPENSES - Schedule of Other Income (Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Other Income and Expenses [Abstract]
Change in fair value Tonogold note receivable	$ 0	$ (605,000)
LPB settlement and related expenses	0	(250,000)
Amendment fee associated with Manufacturing Facility sale	250,000	0
Write off of Pelen option	(150,000)	(150,000)
Equity loss in affiliates	(1,715,689)	(1,133,633)
All other	15,468	116,167
Total other income (expense)	$ (1,600,221)	$ (2,022,466)

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of the Statutory Federal Income Tax Rates (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%
Goodwill impairment	0%	5.80%
Change in valuation allowance	(22.50%)	15.40%
Other	1.50%	(0.20%)
Total	0%	0%

INCOME TAXES - Deferred Income

INCOME TAXES - Deferred Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets, Net of Valuation Allowance [Abstract]
Asset retirement obligation	$ 1,177,403	$ 1,097,566
Mineral rights and properties, plant, and equipment	423,328	697,805
Mining exploration, development, claims, and permit costs	729,282	404,649
Lease liability	176,122	2,695,912
Net operating loss carryforward	46,105,332	46,020,993
Capital loss carryforward	1,291,211	1,024,983
Fair value adjustments	0	3,827,353
Capitalized research expenditures	2,188,570	1,327,372
Other	1,271,660	624,764
Total deferred tax asset	53,362,908	57,721,397
Valuation allowance	(48,109,677)	(50,171,780)
Net deferred tax assets	5,253,231	7,549,617
Deferred tax liabilities:
Right of use asset – leases	(172,991)	(3,469,304)
Intangible assets	(2,951,300)	(4,080,313)
Fair value adjustments	(2,128,940)	0
Total deferred tax liabilities	(5,253,231)	(7,549,617)
Net deferred tax assets and liabilities	$ 0	$ 0

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Valuation allowance	$ 48,109,677	$ 50,171,780
Operating and capital loss carryforwards	225,600,000
Net operating loss carryforwards	168,200,000
Additional operating loss carryforwards	$ 51,300,000
Operating loss carryforwards, limitation upon utilization percentage	80%
Capital loss carryforwards	$ 6,100,000
Unrecognized tax benefits	$ 0	$ 0

NET INCOME (LOSS) PER COMMON _3

NET INCOME (LOSS) PER COMMON SHARE - Narrative (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)		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)	580,000
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)	580,000
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)	1,700,000
LINICO Corporation
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,605,322	2,293,495

NET INCOME (LOSS) PER COMMON _4

NET INCOME (LOSS) PER COMMON SHARE - Reconciliation of Net Loss Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net income (loss) attributable to Comstock Inc.	$ 9,161,821	$ (45,948,744)
Denominator:
Basic weighted average shares outstanding (in shares)	105,126,754	74,458,028
Incremental shares - stock options (in shares)	42,610	0
Diluted weighted average shares outstanding (in shares)	105,169,364	74,458,028
Net income (loss) per common shares:
Basic EPS (in dollars per share)	$ 0.09	$ (0.62)
Diluted EPS (in dollars per share)	$ 0.09	$ (0.62)

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2023 segment	Dec. 31, 2023 USD ($) reporting_segment	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Number of reporting segments	3	5
Revenue		$ 1,274,449	$ 178,150
Depreciation and amortization		2,477,525	3,328,570
(Loss) income from operations		(12,604,437)	(19,361,282)
Change in fair value of derivative instruments		961,085	(7,727,638)
Gain (loss) on investments		25,034,875	7,310
Impairment of intangible assets		0	(338,035)
Impairment of investment, net recovery		0	(3,243,650)
Impairment of goodwill		0	(12,788,671)
Total other income (expense), net		23,130,689	(27,376,977)
Net income (loss)		10,526,252	(46,738,259)
Total Assets		106,466,344	100,053,759
Capital Expenditures		1,819,065	1,014,070
Fuels
Segment Reporting Information [Line Items]
Revenue		0	0
Depreciation and amortization		885,070	888,780
(Loss) income from operations		(6,836,194)	(7,928,025)
Change in fair value of derivative instruments		0	0
Gain (loss) on investments		0
Impairment of intangible assets			0
Impairment of investment, net recovery			0
Impairment of goodwill			(2,202,275)
Total other income (expense), net		3,210	(2,196,608)
Net income (loss)		(6,832,984)	(10,124,633)
Total Assets		7,257,580	8,101,196
Capital Expenditures		68,582	0
Metals
Segment Reporting Information [Line Items]
Revenue		0	0
Depreciation and amortization		1,245,448	1,180,300
(Loss) income from operations		(1,855,549)	(1,180,300)
Change in fair value of derivative instruments		0	0
Gain (loss) on investments		0
Impairment of intangible assets			0
Impairment of investment, net recovery			0
Impairment of goodwill			0
Total other income (expense), net		0	0
Net income (loss)		(1,855,549)	(1,180,300)
Total Assets		11,797,921	10,618,187
Capital Expenditures		997,993	0
Mining
Segment Reporting Information [Line Items]
Revenue		1,014,776	146,950
Depreciation and amortization		165,731	318,594
(Loss) income from operations		(1,284,753)	(346,115)
Change in fair value of derivative instruments		405,000	(1,875,000)
Gain (loss) on investments		0
Impairment of intangible assets			0
Impairment of investment, net recovery			(2,452,788)
Impairment of goodwill			0
Total other income (expense), net		439,241	(4,394,679)
Net income (loss)		(845,512)	(4,740,794)
Total Assets		25,003,871	25,563,028
Capital Expenditures		736,595	0
Strategic Investments
Segment Reporting Information [Line Items]
Revenue		237,473	0
Depreciation and amortization		61,472	684,116
(Loss) income from operations		(3,176,886)	(1,843,510)
Change in fair value of derivative instruments		1,655,672	(6,069,888)
Gain (loss) on investments		25,034,875
Impairment of intangible assets			0
Impairment of investment, net recovery			(54,587)
Impairment of goodwill			0
Total other income (expense), net		25,055,208	(8,276,973)
Net income (loss)		21,878,323	(10,120,482)
Total Assets		57,082,301	60,536,258
Capital Expenditures		0	998,175
Corporate/Other
Segment Reporting Information [Line Items]
Revenue		22,200	31,200
Depreciation and amortization		119,804	256,780
(Loss) income from operations		548,945	(8,063,332)
Change in fair value of derivative instruments		(1,099,587)	217,250
Gain (loss) on investments		0
Impairment of intangible assets			(338,035)
Impairment of investment, net recovery			(736,275)
Impairment of goodwill			(10,586,396)
Total other income (expense), net		(2,366,970)	(12,508,717)
Net income (loss)		(1,818,026)	(20,572,050)
Total Assets		5,324,671	(4,764,910)
Capital Expenditures		$ 15,895	$ 15,895

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)

1 Months Ended

12 Months Ended

Dec. 29, 2023 USD ($) shares

Dec. 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

Dec. 10, 2021 USD ($)

Mar. 31, 2023 USD ($)

Dec. 31, 2023 USD ($) a officer shares

Dec. 31, 2022 USD ($)

Dec. 28, 2023 USD ($)

Nov. 30, 2023 USD ($)

Sep. 07, 2021 USD ($)

Dec. 31, 2019 USD ($) shares

Related Party Transaction [Line Items]

Equity securities, fully diluted, issued ownership percentage

17.11%

Area of land | a

2,500

Payments to acquire assets

$ 1,819,065

$ 1,014,070

Assets held-for-sale, not part of disposal group

21,684,865

Lease liability, held for sale

12,021,566

Proceeds received from the sale of the Manufacturing Facility (Note 9)

21,000,000

$ 0

FLUX Photon Corporation

Related Party Transaction [Line Items]

Maximum performance-based cash payments as percentage of future consolidated net cash flow

$ 17,650,000

Performance-based cash payments as percentage of future consolidated net cash flow

20%

Payments to acquire assets

200,000

Asset acquisition contingent consideration liability

$ 16,650,000

President | Comstock Metals Corporation

Related Party Transaction [Line Items]

Payments to acquire assets

$ 375,000

Percentage of excess cash flow

20%

Percent of equity to be received

20%

Award vesting period

5 years

Sierra Springs, LLC

Related Party Transaction [Line Items]

Ownership %

17.11%

11.64%

FLUX Photon Corporation | Chief Technology Officer and Director

Related Party Transaction [Line Items]

Ownership %

10,000%

Related Party

Related Party Transaction [Line Items]

Change in allowance for doubtful accounts

$ 338,035

Related Party | FLUX Photon Corporation

Related Party Transaction [Line Items]

Maximum performance-based cash payments as percentage of future consolidated net cash flow

$ 16,850,000

$ 17,650,000

$ 18,000,000

Performance-based cash payments as percentage of future consolidated net cash flow

20%

20%

Payments to acquire assets

$ 350,000

Asset acquisition contingent consideration liability

$ 17,650,000

Performance-based cash payments

200,000

Performance-based remaining balance cash payments as percentage of future consolidated net cash flow

$ 16,650,000

Related Party | Sierra Springs, LLC

Related Party Transaction [Line Items]

Investments, fair value

$ 19,045,000

Related Party | Sierra Springs, LLC | Common Stock

Related Party Transaction [Line Items]

Variable interest entity, ownership (in shares) | shares

10,580,556

Sierra Springs, LLC

Related Party Transaction [Line Items]

Advances to affiliate

$ 0

4,990,000

Sierra Springs, LLC | SSE

Related Party Transaction [Line Items]

Ownership %

100%

American Battery Technology Company

Related Party Transaction [Line Items]

Proceeds received from the sale of the Manufacturing Facility (Note 9)

$ 2,000,000

$ 1,000,000

$ 12,000,000

$ 7,000,000

$ 5,000,000

$ 6,000,000

$ 21,397,165

Aqua Metal | LINICO Corporation

Related Party Transaction [Line Items]

Payments to acquire assets

$ 782,500

Aqua Metal | Related Party

Related Party Transaction [Line Items]

Payments to acquire assets

$ 12,000,000

SSOF | Sierra Springs, LLC | Related Party

Related Party Transaction [Line Items]

Conversion of shares (in shares) | shares

3,880,556

Variable interest entity, ownership (in shares) | shares

6,700,000

Prepaid investment

$ 335,000

Equity securities, fully diluted, outstanding ownership percentage

11.64%

Advances to affiliate

$ 6,985,000

SSOF | Sierra Springs, LLC | Related Party | Chief Executive Officer and Officers

Related Party Transaction [Line Items]

Variable interest entity, ownership (in shares) | shares

9,167,666

Prepaid investment

$ 525,000

Number of officers with ownership interest | officer

2

Equity securities, fully diluted, outstanding ownership percentage

14.82%

Affiliated Entity

Related Party Transaction [Line Items]

Expense reimbursements

$ 100,000

Advances to affiliate

$ 100,000

Rental expense

$ 42,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)

1 Months Ended

12 Months Ended

Feb. 02, 2024

Feb. 01, 2024

Jan. 16, 2024

Jan. 11, 2024

Jan. 05, 2024

Jan. 02, 2024

Feb. 02, 2024

Dec. 31, 2023

Dec. 31, 2023

Feb. 12, 2024

Jan. 26, 2024

Jan. 04, 2024

Dec. 27, 2023

Nov. 12, 2023

Sep. 30, 2023

Dec. 31, 2022

Oct. 25, 2022

Subsequent Event [Line Items]

Investment

$ 12,215,928

$ 12,215,928

$ 13,931,617

Common stock, shares outstanding (in shares)

117,862,081

117,862,081

91,442,018

Issuance of common stock in lieu of payment of interest

$ 211,562

Kips Bay Select LP Unsecured Convertible Note | Unsecured Debt

Subsequent Event [Line Items]

Principal amount

$ 5,263,157

Kips Bay Select LP Unsecured Convertible Note | Secured Debt

Subsequent Event [Line Items]

Interest rate

8%

Alvin Note Fund Note

Subsequent Event [Line Items]

Principal amount

$ 2,100,000

$ 2,000,000

Interest rate

8%

9%

Unregistered restricted common shares (in shares)

475,930

Issuance of common stock in lieu of payment of interest

$ 211,562

Alvin Note Fund Note | Secured Debt

Subsequent Event [Line Items]

Interest rate

16%

Subsequent Event

Subsequent Event [Line Items]

Investment

$ 3,000,000

Stock repurchased and retired (in shares)

2,605,322

Common stock, shares outstanding (in shares)

115,256,759

117,862,081

Subsequent Event | Secured Debt

Subsequent Event [Line Items]

Principal payment, debt amount

$ 250,000

Debt default interest rate

7%

Subsequent Event | Sierra Springs Opportunity Fund, Inc.

Subsequent Event [Line Items]

Ownership %

17.37%

Subsequent Event | Sierra Springs Opportunity Fund, Inc.

Subsequent Event [Line Items]

Investment

$ 350,000

Average price per share (in dollars per share)

$ 1.80

Subsequent Event | Make-Whole Provisions

Subsequent Event [Line Items]

Principal payment, debt amount

$ 500,000

$ 500,000

$ 1,000,000

Subsequent Event | Kips Bay Select LP Unsecured Convertible Note | Unsecured Debt

Subsequent Event [Line Items]

Principal amount

$ 180,210

$ 308,931

Interest rate

1.75%

3%

Conversion price (in usd per share)

$ 0.511

$ 0.511

Subsequent Event | Convertible Senior Notes Due 2025 | Convertible Debt

Subsequent Event [Line Items]

Proceeds from convertible debt

$ 92,105

$ 157,895

Subsequent Event | Alvin Note Fund Note

Subsequent Event [Line Items]

Unregistered restricted common shares (in shares)

75,080

Issuance of common stock in lieu of payment of interest

$ 36,822