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Mineral Properties

6 Months Ended

Jun. 30, 2022

Mineral Properties

Mineral Properties

9. Mineral Properties

Mineral properties at June 30, 2022 and December 31, 2021 consisted of the following:

		June 30, 2022				December 31, 2021
Golden Chest
Mineral Property		$	1,590,525			$	1,577,669
Infrastructure			1,441,542				1,056,037
Total Golden Chest			3,032,067				2,633,706
New Jersey			336,020				248,289
McKinley-Monarch			200,000				200,000
Butte Potosi			274,440				274,440
Alder Gulch			2,473,066				2,473,066
Park Copper			78,000				78,000
Less accumulated amortization			(74,189	)			(64,315	)
Total		$	6,319,404			$	5,843,186

For the three and six-month periods ended June 30, 2022 and 2021, interest expense was capitalized in association with the ramp access project at the Golden Chest as follows.

June 30, 2022								June 30, 2021
Three Months				Six Months				Three Months				Six Months
$	7,914			$	20,917			$	16,330			$	26,516

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Disclosure of accounting policy for capitalization of mineral property acquisitions, mineral rights and mineral leases.

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