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CONSOLIDATED BALANCE SHEETS - USD ($)
Jun. 30, 2017
Dec. 31, 2016
CURRENT ASSETS    
Cash $ 373,190 $ 784,525
Accounts Receivable 432,841 2,753,199
Related Party Note Receivable 250,000
Accounts Receivable - Other 194,719 199,701
Total Current Assets 1,250,750 3,737,425
OTHER ASSETS    
Cash - restricted 230,470 141,102
Processing and rail facility 2,914,422 2,914,422
Underground equipment 7,782,925 7,500,512
Surface equipment 3,771,943 3,751,054
Less Accumulated Depreciation (3,422,143) (2,262,855)
Land 178,683 178,683
Accounts Receivable - Other 166,748 196,347
Note Receivable 4,117,139 4,117,139
Total Other Assets 15,740,187 16,536,404
TOTAL ASSETS 16,990,937 20,273,829
CURRENT LIABILITIES    
Accounts payable 4,193,383 2,196,060
Accrued management fee 17,840,615 17,840,615
Accrued interest 182,945 122,945
Funds held for others 114,355 24,987
Due to affiliate 74,000 74,000
Current portion of long term-debt 4,473,751 4,431,006
Current portion of reclamation liability 2,105,320 707,645
Total Current Liabilities 28,984,369 25,397,258
OTHER LIABILITIES    
Long-term portion of note payable (net of issuance costs of $445,668 and $451,389) 4,940,717 4,964,941
Reclamation liability 16,584,413 17,419,228
Total Other Liabilities 21,525,130 22,384,169
Total Liabilities 50,509,499 47,781,427
STOCKHOLDERS' DEFICIT    
Additional paid-in capital 1,037,255 88,193
Accumulated deficit (34,853,568) (27,651,030)
Total American Resources Corporation's Shareholders' Equity (33,814,893) (27,562,355)
Non controlling interest 296,331 54,757
Total Stockholders' Deficit (33,518,562) (27,507,598)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT 16,990,937 20,273,829
Common Class A [Member]    
STOCKHOLDERS' DEFICIT    
Common stock, value 88
Series A Preferred Stock [Member]    
STOCKHOLDERS' DEFICIT    
Preferred stock, value 482 482
Series B Preferred Stock [Member]    
STOCKHOLDERS' DEFICIT    
Preferred stock, value $ 850