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Net Income (Loss) Per Common Share | 9 Months Ended
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Sep. 30, 2020
Earnings Per Share [Abstract] |
Net Income (Loss) Per Common Share | Net Income (Loss) Per Common Share Basic income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share reflects the potential dilution that could occur if stock options were exercised. The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net income (loss) per share:
| Three months ended September 30, |  | Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Numerator: |  |  |  |  |  |  |
Net income (loss) attributable to Comstock Mining Inc. | $ | 17,330,062 |  |  | $ | 386,897 |  |  | $ | 18,342,836 |  |  | $ | (3,525,912) |
Denominator: |  |  |  |  |  |  |
Basic weighted average shares outstanding | 32,082,972 |  |  | 20,012,581 |  |  | 29,210,777 |  |  | 17,496,437 |
Incremental shares | 58,007 |  |  | — |  |  | 26,463 |  |  | — |
Diluted weighted average shares outstanding | 32,140,979 |  |  | 20,012,581 |  |  | 29,237,240 |  |  | 17,496,437 |
Net income (loss) per common share: |  |  |  |  |  |  |
Basic EPS | $ | 0.54 |  |  | $ | 0.02 |  |  | $ | 0.63 |  |  | $ | (0.20) |
Diluted EPS | $ | 0.54 |  |  | $ | 0.02 |  |  | $ | 0.63 |  |  | $ | (0.20) |

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