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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Jun. 30, 2020
Dec. 31, 2019
CURRENT ASSETS:    
Cash and cash equivalents $ 968,211 $ 1,015,857
Assets held for sale, net (Note 2) 10,512,066 10,512,066
Prepaid expenses and other current assets (Note 3) 2,467,258 1,821,627
Total current assets 13,947,535 13,349,550
Mineral rights and properties, net (Note 4) 5,690,885 5,690,885
Properties, plant and equipment, net (Note 5) 7,651,495 7,935,021
Reclamation bond deposit 2,695,573 2,688,962
Retirement obligation asset (Note 6) 86,945 115,926
Contingent forward asset (Note 15) 2,646,334 0
Other assets 348,125 374,548
TOTAL ASSETS 44,401,048 39,569,892
CURRENT LIABILITIES:    
Accounts payable 1,088,889 922,553
Accrued expenses and other liabilities (Note 7) 1,134,963 1,855,431
Deposits (Note 8) 1,762,790 318,384
Liabilities held for sale, net (Note 2) 1,019,705 1,019,705
Long-term debt– current portion (Note 9) 5,032,252 328,068
Total current liabilities 10,038,599 4,444,141
LONG-TERM LIABILITIES:    
Long-term debt (Note 9) 186,421 5,084,006
Long-term reclamation liability (Note 10) 6,044,563 6,034,208
Other liabilities 496,692 514,977
Total long-term liabilities 6,727,676 11,633,191
Total liabilities 16,766,275 16,077,332
COMMITMENTS AND CONTINGENCIES (Note 12)
EQUITY:    
Preferred Stock, $.000666 par value, 50,000,000 shares authorized, no shares issued 0 0
Common stock, $.000666 par value, 158,000,000 shares authorized, 28,815,000 and 27,236,489 shares issued and outstanding at June 30, 2020 and December 31, 2019, respectively 19,190 18,139
Additional paid-in capital 262,198,924 259,095,152
Accumulated deficit (234,877,498) (235,890,272)
Total Comstock Mining Inc. stockholders' equity 27,340,616 23,223,019
Noncontrolling interest 294,157 269,541
Total equity 27,634,773 23,492,560
TOTAL LIABILITIES AND EQUITY 44,401,048 39,569,892
Tonogold Resources, Inc.    
CURRENT ASSETS:    
Investment in affiliates, subsidiaries and joint ventures 10,396,656 9,080,000
Pelen LLC    
CURRENT ASSETS:    
Investment in affiliates, subsidiaries and joint ventures 602,500 0
Sierra Springs, LLC    
CURRENT ASSETS:    
Investment in affiliates, subsidiaries and joint ventures $ 335,000 $ 335,000