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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Sep. 30, 2020
Dec. 31, 2019
CURRENT ASSETS:    
Cash and cash equivalents $ 1,677,233 $ 1,015,857
Assets held for sale, net (Note 2) 6,328,338 10,512,066
Tonogold note receivable (Note 3) 6,397,497 0
Prepaid expenses and other current assets (Note 4) 1,853,832 320,577
Total current assets 25,978,922 11,848,500
Mineral rights and properties, net (Note 5) 6,497,644 6,497,644
Properties, plant and equipment, net (Note 6) 8,781,408 7,244,188
Reclamation bond deposit 2,695,638 2,688,962
Other assets 377,933 374,548
TOTAL ASSETS 48,170,095 39,569,892
CURRENT LIABILITIES:    
Accounts payable 736,777 922,553
Accrued expenses and other liabilities (Note 9) 449,871 1,855,431
Deposits (Note 10) 498,122 318,384
Liabilities held for sale, net (Note 2) 0 1,019,705
Long-term debt, net of discount– current portion (Note 11) 4,690,155 328,068
Total current liabilities 6,374,925 4,444,141
LONG-TERM LIABILITIES:    
Long-term debt, net of discount (Note 11) 75,099 5,084,006
Long-term reclamation liability (Note 12) 6,049,741 6,034,208
Other liabilities 480,257 514,977
Total long-term liabilities 6,605,097 11,633,191
Total liabilities 12,980,022 16,077,332
COMMITMENTS AND CONTINGENCIES (Note 14)
EQUITY:    
Preferred Stock, $0.000666 par value, 50,000,000 shares authorized, no shares issued 0 0
Common stock, $0.000666 par value, 158,000,000 shares authorized, 34,440,766 and 27,236,489 shares issued and outstanding at September 30, 2020 and December 31, 2019, respectively 22,937 18,139
Additional paid-in capital 252,715,337 259,095,152
Accumulated deficit (217,548,201) (235,890,272)
Total Comstock Mining Inc. stockholders' equity 35,190,073 23,223,019
Noncontrolling interest (Note 20) 0 269,541
Total equity 35,190,073 23,492,560
TOTAL LIABILITIES AND EQUITY 48,170,095 39,569,892
Tonogold Resources, Inc.    
CURRENT ASSETS:    
Investments in Tonogold shares (Note 3) 9,722,022 0
Investment in affiliates, subsidiaries and joint ventures 0 9,080,000
EQUITY:    
Preferred Stock, $0.000666 par value, 50,000,000 shares authorized, no shares issued 2,600,000 6,100,000
Common stock, $0.000666 par value, 158,000,000 shares authorized, 34,440,766 and 27,236,489 shares issued and outstanding at September 30, 2020 and December 31, 2019, respectively 7,100,000  
Mercury Clean Up LLC    
CURRENT ASSETS:    
Deposits for investment 1,901,050 1,501,050
MCU Philippines Inc    
CURRENT ASSETS:    
Deposits for investment 1,000,000 0
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
Deposits for investment $ 300,000 $ 300,000