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CONSOLIDATED BALANCE SHEETS - USD ($)
Sep. 30, 2019
Dec. 31, 2018
CURRENT ASSETS    
Cash $ 716,840 $ 2,293,107
Accounts Receivable 71,580 1,338,680
Inventory 1,004,326 163,800
Prepaid fees 483,000 147,826
Accounts Receivable - Other 336,800 319,548
Total Current Assets 2,612,546 4,262,961
OTHER ASSETS    
Cash - restricted 297,987 411,692
Processing and rail facility 14,496,487 11,630,171
Underground equipment 10,155,915 8,717,229
Surface equipment 3,224,896 3,101,518
Acquired mining rights 28,831,440 2,913,241
Coal refuse storage 12,171,271 11,993,827
Less Accumulated Depreciation (11,320,116) (6,691,259)
Land 3,248,169 907,193
Note Receivable 4,117,139 4,117,139
Total Other Assets 65,223,188 37,100,751
TOTAL ASSETS 67,835,734 41,363,712
CURRENT LIABILITIES    
Accounts payable and accrued liabilities 7,483,079 8,139,662
Accounts payable - related party 639,180 474,654
Accrued interest 1,977,142 1,118,736
Funds held for others 0 82,828
Due to affiliate 132,639 124,000
Current portion of long term-debt (net of issuance costs and debt discount of $0 and $134,296) 14,691,696 14,169,139
Current portion of convertible debt 7,219,612  
Current portion of reclamation liability 2,327,169 2,327,169
Total Current Liabilities 34,470,517 26,433,022
OTHER LIABILITIES    
Long-term portion of note payable (net of issuance costs of $420,062 and $428,699) 4,829,330 7,918,872
Reclamation liability 21,425,097 16,211,640
Total Other Liabilities 26,254,427 24,134,512
Total Liabilities 60,724,944 50,563,534
STOCKHOLDERS' EQUITY (DEFICIT)    
AREC - Class A Common stock: $.0001 par value; 230,000,000 shares authorized, 27,267,197 and 17,763,469 shares issued and outstanding, respectively 2,726 1,776
Additional paid-in capital 90,094,006 42,913,532
Accumulated deficit (82,985,942) (52,115,183)
Total American Resources Corporation's Stockholders' Equity (Deficit)    
Total Stockholders' Equity (Deficit) 7,110,790 (9,199,822)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) 67,835,734 41,363,712
Series A Preferred Stock [Member]    
Total American Resources Corporation's Stockholders' Equity (Deficit)    
AREC - Series A Preferred stock: $.0001 par value; 5,000,000 shares authorized, 0 and 481,780 shares issued and outstanding, respectively 48
Series C Preferred Stock [Member]    
Total American Resources Corporation's Stockholders' Equity (Deficit)    
AREC - Series C Preferred stock: $.001 par value; 20,000,000 shares authorized, 0 and 50,000 shares issued and outstanding, respectively $ 5