Subsequent Events	3 Months Ended
Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On April 3, 2018, the Company received a $2 million payment relating to the option agreement (the “Option Agreement”) signed on October 3, 2017, between the Company and Tonogold Resources, Inc. (“Tonogold”). The Company used $1.4 million of the proceeds to reduce its indebtedness under the Debenture. Under the terms of the Option Agreement, Tonogold will have the right to participate in certain activities, including but not limited to, engineering, development, drilling and test-work, towards completing a technical and economic feasibility assessment on certain properties within the Company’s Lucerne resource area (the “Lucerne Property”), and if all obligations and prerequisites are satisfied and subject to compliance with the Option Agreement, Comstock and Tonogold may effect a joint venture for the future development and mining of mineral resources on the Lucerne Property. Tonogold can earn a 51% interest in the Company’s presently wholly-owned subsidiary, Comstock Mining LLC, which owns the Lucerne Property, by making capital expenditures on the Lucerne Property of $20 million no later than 42-months following signing of the Option Agreement and payments of $2.2 million payments that have already been made to the Company. In addition, Tonogold is granted the option to purchase 51% of certain equipment and property located at the Company’s American Flat property for a purchase price of $25 million or alternatively, Tonogold can enter into a toll processing agreement with the Company. If Tonogold elects the toll treatment alternative, Comstock will retain 100% ownership of the American Flat property and Tonogold shall rent and operate the process facility, paying Comstock a usage fee of $1 million per annum plus $1 per ton processed. Tonogold also has a right of first refusal if the Company elects, in its sole discretion, to sell certain other mining properties.

Subsequent Events

On April 3, 2018, the Company received a $2 million payment relating to the option agreement (the “Option Agreement”) signed on October 3, 2017, between the Company and Tonogold Resources, Inc. (“Tonogold”). The Company used $1.4 million of the proceeds to reduce its indebtedness under the Debenture.

Under the terms of the Option Agreement, Tonogold will have the right to participate in certain activities, including but not limited to, engineering, development, drilling and test-work, towards completing a technical and economic feasibility assessment on certain properties within the Company’s Lucerne resource area (the “Lucerne Property”), and if all obligations and prerequisites are satisfied and subject to compliance with the Option Agreement, Comstock and Tonogold may effect a joint venture for the future development and mining of mineral resources on the Lucerne Property. Tonogold can earn a

51% interest in the Company’s presently wholly-owned subsidiary, Comstock Mining LLC, which owns the Lucerne Property, by making capital expenditures on the Lucerne Property of $20 million no later than 42-months following signing of the Option Agreement and payments of $2.2 million payments that have already been made to the Company.

In addition, Tonogold is granted the option to purchase 51% of certain equipment and property located at the Company’s American Flat property for a purchase price of $25 million or alternatively, Tonogold can enter into a toll processing agreement with the Company. If Tonogold elects the toll treatment alternative, Comstock will retain 100% ownership of the American Flat property and Tonogold shall rent and operate the process facility, paying Comstock a usage fee of $1 million per annum plus $1 per ton processed. Tonogold also has a right of first refusal if the Company elects, in its sole discretion, to sell certain other mining properties.