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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended 14 Months Ended
Sep. 30, 2020
Mar. 31, 2020
Sep. 30, 2019
Mar. 31, 2019
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
OPERATING ACTIVITIES:                
Net income (loss) $ 17,330,062 $ (263,212) $ 386,897 $ (1,835,065) $ 18,342,836 $ (3,525,912)    
Adjustments to reconcile net income (loss) to net cash used in operating activities:                
Depreciation, amortization, and depletion 776,233   399,375   1,091,904 1,573,236    
Accretion (reduction) of reclamation liability         15,533 (392,888)    
Gain on sale of mineral rights and properties, plant, and equipment         (100,000) (3,125)    
Amortization of debt discounts and issuance costs         130,175 174,254    
Net loss on early retirement of long-term debt         67,127 284,647    
Payment-in-kind interest expense         10,257 470,246    
Share-based compensation cost         204,249 0    
Change in make-whole liabilities         (162,711) 417,341    
Preferred shares issuance expense         0 432,000    
Gain on sale of membership interests in Comstock Mining LLC (18,275,846)   0   (18,275,846) 0    
Realized gain on sale of Tonogold common shares (743,535)   0   (767,275) 0    
Change in estimated fair value of Tonogold shares 53,610   332,263   (1,282,319) 332,263    
Change in estimated fair value of Tonogold note receivable (256,000)   0   (256,000) 0    
Change in fair value of contingent forward asset 647,502   0   (765,880) 0    
Gain on final settlement of outstanding amounts due (144,473)   0   (144,473) 0    
Gain on cancellation of Tonogold share option 0   (2,200,000)   0 (2,200,000)    
Changes in operating assets and liabilities:                
Prepaid expenses and other assets         (67,593) (72,515)    
Accounts payable         (41,303) 401,069    
Accrued expenses and other liabilities         (488,365) (181,460)    
Deposits         79,737 8,333    
NET CASH USED IN OPERATING ACTIVITIES         (2,409,947) (2,282,511)    
INVESTING ACTIVITIES:                
Proceeds from principal payment on note receivable         416 396    
Proceeds from sale of mineral rights and properties, plant, and equipment         100,000 3,125    
Proceeds from deposits on Membership Interest Purchase Agreement (Note 20)         1,140,000 3,925,000    
Proceeds from deposits on the sale of Silver Springs properties to Sierra Springs Opportunity Fund         100,000 0    
Proceeds from sale of Tonogold common shares         1,371,909 0    
Deposit made toward purchase of mineral rights, properties, plant and equipment (4,000)   (550,000)   (15,000) (1,635,000)    
Payment for option to purchase additional membership interests in Pelen LLC (Note 21)         (100,000) 0    
Advance to Sierra Springs Opportunity Fund Inc (Note 23)         (1,315,000) 0    
Change in reclamation bond deposit         (6,676) (57,803)    
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES         (141,851) 1,660,718    
FINANCING ACTIVITIES:                
Principal payments on debt         (5,074,378) (3,154,622)    
Proceeds from issuance of unsecured promissory notes         4,220,000 0    
Proceeds from the issuance of common stock 1,400,000       4,197,622 3,835,867   $ 1,700,000
Common stock issuance costs         (130,070) (271,460)    
NET CASH PROVIDED BY FINANCING ACTIVITIES         3,213,174 409,785    
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS         661,376 (212,008)    
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD   $ 1,015,857   $ 488,657 1,015,857 488,657 $ 276,649  
CASH AND CASH EQUIVALENTS, END OF PERIOD $ 1,677,233   $ 276,649   1,677,233 276,649 $ 1,677,233 $ 276,649
Supplemental disclosure of non-cash investing and financing activities:                
Issuance of common shares for Mercury Clean Up LLC make whole liability (Note 22)         314,687 0    
Issuance of common shares for stock issuance costs         125,000 0    
Issuance of common shares for Northern Comstock LLC membership payments         482,500 482,500    
Advance payments from Tonogold for Comstock Mining LLC membership interest purchase         0 5,982,263    
Receipt of Tonogold CPS for Comstock Mining LLC membership interest purchase         0 5,650,000    
Pelen LLC                
INVESTING ACTIVITIES:                
Payments to acquire investments         (17,500)      
Supplemental disclosure of non-cash investing and financing activities:                
Issuance of common shares to purchase membership interests         585,000 0    
Mercury Clean Up LLC                
INVESTING ACTIVITIES:                
Payments to acquire investments         (1,400,000) (350,000)    
Supplemental disclosure of non-cash investing and financing activities:                
Issuance of common shares to purchase membership interests         0 751,050    
Sierra Springs, LLC                
INVESTING ACTIVITIES:                
Payments to acquire investments         $ 0 $ (225,000)