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PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS | 3 Months Ended
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Mar. 31, 2023
Property, Plant and Equipment [Abstract] |
PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS | PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS Properties, plant and equipment at March 31, 2023 and December 31, 2022 include the following:
| March 31, 2023 |  | December 31, 2022
Land | $ | 6,328,338 |  |  | $ | 6,328,338 |
Real property leased to third parties | 1,037,049 |  |  | 1,037,049 |
Property, plant and equipment for mineral processing | 27,644,745 |  |  | 27,644,745 |
Other property and equipment | 5,270,355 |  |  | 5,212,891 |
Accumulated depreciation | (26,869,026) |  |  | (26,748,929) |
Total property, plant and equipment, net | $ | 13,411,461 |  |  | $ | 13,474,094 |
During the three months ended March 31, 2023 and March 31, 2022, we recognized depreciation expense of $120,097 and $137,816, respectively. Mineral Rights and Properties Our properties at March 31, 2023 and December 31, 2022 consisted of the following:
| March 31, 2023 |  | December 31, 2022
Comstock Mineral Estate | $ | 12,164,013 |  |  | $ | 12,164,013 |
Other mineral properties | 317,405 |  |  | 317,405 |
Water rights | 820,595 |  |  | 90,000 |
Total mineral rights and properties | $ | 13,302,013 |  |  | $ | 12,571,418 |
The Comstock Mineral Estate includes all of the Company's resource areas and exploration targets. During the three months ended March 31, 2023 and 2022, we did not record any depletion expense, as none of the properties are currently in production. All of our mineral exploration and mining lease payments are classified as selling, general and administrative expenses in the condensed consolidated statements of operations. During the three months ended March 31, 2023, the Company acquired senior water rights (50 acre feet) and junior water rights (16 acre feet) on one of its existing properties for $730,595.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI https://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=126982197&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916 + Details
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