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Other Income and Expense | 9 Months Ended
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Sep. 30, 2020
Other Income and Expenses [Abstract] |
Other Income and Expense | Other Income and Expense Other income (expense) net consisted of the following:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Gain on sale of membership interests in Comstock Mining LLC | $ | 18,275,846 |  |  | $ | — |  |  | $ | 18,275,846 |  |  | $ | — |
Change in estimated fair value of contingent forward asset | (647,502) |  |  | — |  |  | 765,880 |  |  | — |
Interest expense | (164,448) |  |  | (179,588) |  |  | (306,692) |  |  | (822,632) |
Other Income |  |  |  |  |  |  |
Interest income | 142,365 |  |  | 11,136 |  |  | 328,391 |  |  | 73,411 |
Mining lease income | 10,167 |  |  | 1,667 |  |  | 30,167 |  |  | 1,667 |
Realized gain on sale of shares of Tonogold common stock | 743,535 |  |  | — |  |  | 767,275 |  |  | — |
Change in estimated fair value of Tonogold CPS and common shares | (53,610) |  |  | (332,263) |  |  | 1,282,319 |  |  | (332,263) |
Change in estimated value of Tonogold note receivable | 256,000 |  |  | — |  |  | 256,000 |  |  | — |
Loss on early retirement of GF Comstock debenture | (51,433) |  |  | — |  |  | (51,433) |  |  | — |
Preferred shares issuance cost | — |  |  | — |  |  | — |  |  | (432,000) |
Make whole obligations | — |  |  | (517,558) |  |  | 162,711 |  |  | (417,341) |
Recognition of PPP proceeds | 67,624 |  |  | — |  |  | 261,170 |  |  | — |
Gain on sale of mineral rights and property, plant, and equipment | — |  |  | (6,250) |  |  | 100,000 |  |  |
Reimbursements from Tonogold | 84,944 |  |  | — |  |  | 234,944 |  |  | — |
Termination of Tonogold option agreement | — |  |  | 2,200,000 |  |  | — |  |  | 2,200,000 |
Final settlement of outstanding amounts due | 144,473 |  |  | — |  |  | 144,473 |  |  | — |
All other | 3,673 |  |  | 2,136 |  |  | 6,175 |  |  | 17,864 |
Total other income (expense) | 1,347,738 |  |  | 1,358,868 |  |  | 3,522,192 |  |  | 1,111,338 |
Total other income (expense), net | $ | 18,811,634 |  |  | $ | 1,179,280 |  |  | $ | 22,257,226 |  |  | $ | 288,706 |
Final settlement of outstanding accounts payable relates to invoices received from American Mining and Tunneling ("AMT") after a settlement in 2017 of all amounts due. AMT recently confirmed the invoiced amounts are not owed.

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -URI http://asc.fasb.org/topic&trid=2122503 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 610 -URI http://asc.fasb.org/topic&trid=49130413 + Details
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