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CONSOLIDATED BALANCE SHEETS - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Current Assets:    
Cash and cash equivalents $ 5,912,188 $ 2,431,944
Assets held for sale 0 6,328,338
Investments in equity securities 925,819 3,979,723
Notes receivable and advances, net - current portion 4,964,545 7,148,500
Derivative assets 342,000 265,127
Deposits, current portion 347,454 145,600
Prepaid expenses and other current assets 1,336,983 535,478
Total current assets 13,828,989 20,834,710
Investments 25,850,879 3,272,597
Mineral rights and properties 6,669,111 6,597,644
Properties, plant and equipment, net 14,563,672 8,624,700
Reclamation bond deposit 2,695,944 2,695,704
Retirement obligation asset 0 57,963
Notes receivable and advances, net 8,853,841 860,940
Intangible assets, net 23,175,301 0
Goodwill 12,788,671 0
Finance lease - right of use asset, net 15,033,000 0
Deposits 3,219,607 0
Other assets 275,617 179,304
Total noncurrent assets 113,125,643 22,288,852
TOTAL ASSETS 126,954,632 43,123,562
Current Liabilities:    
Accounts payable 633,223 313,772
Accrued expenses and other liabilities 939,443 534,947
Deposits 420,183 419,266
Derivative liabilities 8,873,162 0
Finance lease - right of use lease liability 13,043,499 0
Debt 0 3,557,705
Total current liabilities 23,909,510 4,825,690
Long-term Liabilities:    
Reclamation liability 5,445,672 6,054,919
Debt, net 4,486,256 0
Other liabilities 142,672 463,747
Total long-term liabilities 10,074,600 6,518,666
Total liabilities 33,984,110 11,344,356
COMMITMENTS AND CONTINGENCIES
Stockholders' Equity    
Preferred Stock $.000666 par value, 50,000,000 shares authorized, no shares outstanding 0 0
Common stock, $.000666 par value, 158,000,000 shares authorized, 71,207,832 and 34,980,766 shares issued and outstanding at December 31, 2021 and 2020, respectively 47,065 22,937
Treasury stock (3,870,000) 0
Additional paid-in capital 338,936,145 252,715,337
Accumulated deficit (245,542,688) (220,959,068)
Total equity 89,570,522 31,779,206
Non-controlling interest 3,400,000 0
Total stockholders' equity - Comstock Mining Inc. 92,970,522 31,779,206
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 126,954,632 $ 43,123,562