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New Jersey Mining Company Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Cash flows from operating activities:    
Net income (loss) $ 1,134,856 $ 38,828
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:    
Depreciation and amortization 249,551 100,588
Amortization of discount on debt 8,016 35,200
Accretion of asset retirement obligation 9,028 6,327
Stock based compensation 34,580 115,836
Change in fair value of forward gold contracts 15,983 218,461
Gain on sale of mineral property (2,947,862)  
Change in operating assets and liabilities:    
Milling receivables   14,500
Gold sales receivable 261,246 (324,293)
Inventories 185,394 (18,295)
Joint venture receivable 968 (4,839)
Other current assets (32,957) (33,876)
Accounts payable and other accrued liabilities 107,571 70,329
Accrued payroll and related payroll expenses 15,426 (1,133)
Interest payable to related parties (10,772) 14,152
Net cash provided (used) by operating activities (968,972) 231,785
Cash flows from investing activities:    
Issuance of note receivable (250,000)  
Payments received on note receivable 50,000 58,386
Proceeds from sale of mineral property 3,000,000 15,000
Purchases of property, plant and equipment (251,603) (89,458)
Purchase of mineral property (257,619) (14,522)
Deposit on equipment (25,736)  
Purchase of reclamation bond   (45,320)
Net cash provided (used) by investing activities 2,265,042 (75,914)
Cash flows from financing activities:    
Sales of common stock and warrants, net of issuance costs 1,107,571 1,041,000
Proceeds from exercise of stock options 16,200  
Payments on mineral property purchase agreement (100,000)  
Payments on forward gold contracts (185,798) (270,755)
Gold purchased for payments on forward gold contracts (257,981) (232,037)
Principal payments on notes payable (275,945) (532,577)
Principal payments on notes payable, related parties (1,036,168) (89,702)
Contributions from non-controlling interest 17,170 22,630
Net cash provided (used) by financing activities (714,951) (61,441)
Net change in cash and cash equivalents 581,119 94,430
Cash and cash equivalents, beginning of period 124,617 154,833
Cash and cash equivalents, end of period 705,736 249,263
Non-cash investing and financing activities:    
Deposit on equipment applied to purchase of equipment 30,000  
Equipment purchases financed with notes payable 709,362 112,500
Forward gold contract exchanged for note payable, related party 492,783  
Mineral property acquired with payable and shares of common stock $ 826,587 $ 100,000