Comstock (LODE) 10-Q10 Aug 232023 Q2 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2023	Aug. 08, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	001-35200
Entity Registrant Name	COMSTOCK INC.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	65-0955118
Entity Address, Address Line One	117 American Flat Road
Entity Address, City or Town	Virginia City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89440
City Area Code	775
Local Phone Number	847-5272
Title of 12(b) Security	Common Stock, par value $0.000666 per share
Trading Symbol	LODE
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		109,862,893
Amendment Flag	false
Entity Central Index Key	0001120970
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 1,585,713	$ 2,521,772
Notes receivable and advances, net - current portion	5,941,267	5,012,275
Investments	11,617,710	0
Assets held for sale	20,638,942	21,684,865
Deposits - current portion	520,098	809,583
Prepaid expenses and other current assets	818,511	739,118
Total current assets	41,122,241	30,767,613
Noncurrent Assets:
Investments	13,460,353	18,784,327
Mineral rights and properties	13,302,013	12,571,418
Properties, plant and equipment, net	13,612,438	13,474,094
Reclamation bond deposit	2,782,954	2,727,815
Notes receivable and advances, net	982,079	959,318
Intangible assets, net	16,662,779	17,663,681
Finance lease - right of use asset, net	2,968,414	2,911,458
Other assets	90,950	194,035
Total noncurrent assets	63,861,980	69,286,146
TOTAL ASSETS	104,984,221	100,053,759
Current Liabilities:
Accounts payable	1,052,223	714,077
Accrued expenses and other liabilities	2,384,009	1,719,597
Deposits	410,100	422,603
Deferred gain	1,437,563	0
Derivative liabilities	7,786,334	14,545,800
Liabilities, held for sale	27,803,564	12,021,566
Finance lease - right of use lease liability	855,417	409,143
Debt, net - current portion	2,620,567	1,795,890
Total current liabilities	44,349,777	31,628,676
Long Term Liabilities:
Reclamation liability	5,412,612	5,226,505
Finance lease - right of use lease liability, non-current portion	0	406,968
Debt, net - non-current portion	3,736,793	6,121,443
Other liabilities	394,548	306,708
Total long-term liabilities	9,543,953	12,061,624
Total liabilities	53,893,730	43,690,300
COMMITMENTS AND CONTINGENCIES (Note 10)
Stockholders' Equity
Preferred Stock $.000666 par value, 50,000,000 shares authorized, no shares outstanding	0	0
Common stock, $.000666 par value, 245,000,000 shares authorized, 105,876,509 and 91,442,018 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively	70,393	60,660
Treasury stock 2,605,323 and 2,605,323 shares, at cost, at June 30, 2023 and December 31, 2022, respectively	(3,360,867)	(3,360,867)
Additional paid-in capital	354,384,981	348,390,556
Accumulated deficit	(302,628,857)	(291,491,432)
Total equity - Comstock Inc.	48,465,650	53,598,917
Non controlling interest	2,624,841	2,764,542
Total stockholders' equity	51,090,491	56,363,459
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	$ 104,984,221	$ 100,053,759

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.000666	$ 0.000666
Common stock, shares authorized (in shares)	245,000,000	245,000,000
Common stock, shares issued (in shares)	105,876,509	91,442,018
Common stock, shares outstanding (in shares)	105,876,509	91,442,018
Treasury stock (in shares)	2,605,323	2,605,323

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenue	$ 35,325	$ 52,925	$ 66,075	$ 107,550
Operating expenses:
Selling, general and administrative expenses	3,498,852	2,508,573	6,885,824	4,911,339
Research and development	1,763,304	2,579,150	3,031,683	3,774,568
Depreciation & amortization	704,881	808,894	1,335,922	1,653,423
Gain on sale of equipment	0	0	(178,193)	0
Total operating expenses	5,967,037	5,896,617	11,075,236	10,339,330
Loss from operations	(5,931,712)	(5,843,692)	(11,009,161)	(10,231,780)
Other Income (Expense)
Gain (loss) on investments	0	(298,801)	0	52,823
Interest expense	(376,161)	(312,026)	(991,339)	(636,750)
Interest income	61,018	1,491	106,875	358,352
Change in fair value of derivative instruments	1,564,617	(8,190,000)	2,263,212	(5,125,000)
Gain (loss) on conversion of debt	32,800	0	(237,656)	0
Impairment of intangible assets	0	0	0	(338,034)
Impairment of investments and note receivable, net recovery	0	895,204	0	(3,243,651)
Other income (expense)	(855,151)	(342,773)	(1,318,262)	(1,473,580)
Total other income (expense), net	427,123	(8,246,905)	(177,170)	(10,405,840)
Net loss	(5,504,589)	(14,090,597)	(11,186,331)	(20,637,620)
Net loss attributable to noncontrolling interest	(36,101)	(323,751)	(48,906)	(492,219)
Net loss attributable to Comstock Inc.	$ (5,468,488)	$ (13,766,846)	$ (11,137,425)	$ (20,145,401)
Weighted average common shares outstanding, basic (in shares)	101,374,933	68,673,115	98,173,844	68,012,760
Weighted average common shares outstanding, diluted (in shares)	101,374,933	68,673,115	98,173,844	68,012,760
Earnings per Share - Basic and Diluted:
Net loss per share - basic (in dollars per share)	$ (0.05)	$ (0.20)	$ (0.11)	$ (0.30)
Net loss per share - diluted (in dollars per share)	$ (0.05)	$ (0.20)	$ (0.11)	$ (0.30)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	LINICO	Haywood	Tysadco private placement funding	Common Stock	Common Stock Haywood	Common Stock Tysadco private placement funding	Additional Paid in Capital	Additional Paid in Capital LINICO	Additional Paid in Capital Haywood	Additional Paid in Capital Tysadco private placement funding	Accumulated Deficit	Treasury Stock	Non-Controlling Interest	Non-Controlling Interest LINICO
Beginning balance (in shares) at Dec. 31, 2021					71,207,832
Beginning balance at Dec. 31, 2021	$ 92,970,522				$ 47,065			$ 338,936,145				$ (245,542,688)	$ (3,870,000)	$ 3,400,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock received and cancelled in the rescission of the LPB transaction (in shares)					(3,500,000)
Common stock received and cancelled in the rescission of the LPB transaction	(5,110,000)				$ (2,331)			(5,107,669)
Capital contribution to LINICO by Aqua Metals		$ 500,000							$ 176,695						$ 323,305
Common stock issuance costs	(70,000)							(70,000)
Employee and director share-based compensation	108,599				$ 119			108,480
Sales of treasury shares (1,485 common shares)	2,721							805					1,916
Net loss	(6,547,023)											(6,378,555)		(168,468)
Ending balance (in shares) at Mar. 31, 2022					67,707,832
Ending balance at Mar. 31, 2022	81,854,819				$ 44,853			334,044,456				(251,921,243)	(3,868,084)	3,554,837
Beginning balance (in shares) at Dec. 31, 2021					71,207,832
Beginning balance at Dec. 31, 2021	92,970,522				$ 47,065			338,936,145				(245,542,688)	(3,870,000)	3,400,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(20,637,620)
Ending balance (in shares) at Jun. 30, 2022					76,822,049
Ending balance at Jun. 30, 2022	75,435,607				$ 50,923			341,709,771				(265,688,089)	(3,868,084)	3,231,086
Beginning balance (in shares) at Dec. 31, 2021					71,207,832
Beginning balance at Dec. 31, 2021	92,970,522				$ 47,065			338,936,145				(245,542,688)	(3,870,000)	3,400,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Sales of treasury shares (1,485 common shares)	$ 240,077
Ending balance (in shares) at Dec. 31, 2022	91,442,018				91,442,018
Ending balance at Dec. 31, 2022	$ 56,363,459				$ 60,660			348,390,556				(291,491,432)	(3,360,867)	2,764,542
Beginning balance (in shares) at Mar. 31, 2022					67,707,832
Beginning balance at Mar. 31, 2022	81,854,819				$ 44,853			334,044,456				(251,921,243)	(3,868,084)	3,554,837
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Investment in joint ventures (in shares)						1,500,000	3,076,923
Capital contribution to LINICO by Aqua Metals			$ 2,295,000	$ 2,000,000		$ 999	$ 2,049			$ 2,294,001	$ 1,997,951
Issuance of common stock (in shares)					4,377,697
Issuance of common stock	3,460,000				$ 2,916			3,457,084
Issuance of common stock for stock issuance costs (in shares)					829,597
Issuance of common stock for stock issuance costs	840,000				$ 553			839,447
Common stock issuance costs	(1,053,000)							(1,053,000)
Common stock received and cancelled in connection with employee termination (in shares)					(720,000)
Common stock received and cancelled in connection with employee termination	0				$ (480)			480
Employee and director share-based compensation	113,580							113,580
Repurchase of employee stock options	(12,195)							(12,195)
Exercise of employee stock options (in shares)					50,000
Exercise of employee stock options	28,000				$ 33			27,967
Net loss	(14,090,597)											(13,766,846)		(323,751)
Ending balance (in shares) at Jun. 30, 2022					76,822,049
Ending balance at Jun. 30, 2022	$ 75,435,607				$ 50,923			341,709,771				(265,688,089)	(3,868,084)	3,231,086
Beginning balance (in shares) at Dec. 31, 2022	91,442,018				91,442,018
Beginning balance at Dec. 31, 2022	$ 56,363,459				$ 60,660			348,390,556				(291,491,432)	(3,360,867)	2,764,542
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)					6,090,276
Issuance of common stock	2,150,000				$ 4,056			2,145,944
Issuance of common stock for stock issuance costs (in shares)					963,445
Issuance of common stock for stock issuance costs	350,000				$ 642			349,358
Common stock issuance costs	(607,620)							(607,620)
Issuance of common stock for conversion of debt and accrued interest (in shares)					4,539,413
Issuance of common stock for conversion of debt and accrued interest	1,662,723				$ 3,023			1,659,700
Employee and director share-based compensation	126,288				$ 120			126,168
LINICO dividends earned by AQMS not distributed		(44,703)													(44,703)
Net loss	(5,681,742)											(5,668,937)		(12,805)
Ending balance (in shares) at Mar. 31, 2023					103,035,152
Ending balance at Mar. 31, 2023	$ 54,318,405				$ 68,501			352,064,106				(297,160,369)	(3,360,867)	2,707,034
Beginning balance (in shares) at Dec. 31, 2022	91,442,018				91,442,018
Beginning balance at Dec. 31, 2022	$ 56,363,459				$ 60,660			348,390,556				(291,491,432)	(3,360,867)	2,764,542
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	$ (11,186,331)
Ending balance (in shares) at Jun. 30, 2023	105,876,509				105,876,509
Ending balance at Jun. 30, 2023	$ 51,090,491				$ 70,393			354,384,981				(302,628,857)	(3,360,867)	2,624,841
Beginning balance (in shares) at Mar. 31, 2023					103,035,152
Beginning balance at Mar. 31, 2023	54,318,405				$ 68,501			352,064,106				(297,160,369)	(3,360,867)	2,707,034
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)					619,352
Issuance of common stock	500,000				$ 412			499,588
Issuance of common stock for conversion of debt and accrued interest (in shares)					1,951,248
Issuance of common stock for conversion of debt and accrued interest	1,668,932				$ 1,300			1,667,632
Issuance of common stock in lieu of payment of interest (in shares)					270,757
Issuance of common stock in lieu of payment of interest	107,507				$ 180			107,327
Employee and director share-based compensation	46,328							46,328
LINICO dividends earned by AQMS not distributed		$ (46,092)													$ (46,092)
Net loss	$ (5,504,589)											(5,468,488)		(36,101)
Ending balance (in shares) at Jun. 30, 2023	105,876,509				105,876,509
Ending balance at Jun. 30, 2023	$ 51,090,491				$ 70,393			$ 354,384,981				$ (302,628,857)	$ (3,360,867)	$ 2,624,841

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Sale of treasury shares (in shares)	1,485	394,677

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
CASH FLOW FROM OPERATING ACTIVITIES
Net loss	$ (5,504,589)	$ (5,681,742)	$ (14,090,597)	$ (6,547,023)	$ (11,186,331)	$ (20,637,620)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation					335,473	282,907
Amortization of finance leases					23,652	259,904
Amortization on discount associated with finance leases					212,649	0
Amortization of debt discount and other debt-related items					479,065	86,100
Amortization of intangibles					1,000,902	1,110,970
Accretion of reclamation liability					186,107	185,919
Issuance of common stock in lieu of payment of interest					107,507	0
Gain on sale of equipment	0		0		(178,193)	0
Loss on conversion of debt	(32,800)		0		237,656	0
Employee and director share based compensation					172,616	222,060
Change in fair value of derivative instruments					(2,263,212)	5,125,000
Change in fair value of investments					765,000	33,440
Loss on sale of equity securities					0	518,737
Share of net loss of equity-method investments					806,264	578,819
Other					(24,605)	24,493
Changes in operating assets and liabilities:
Prepaid expenses					(79,391)	(31,320)
Deposits - asset					289,485	75,300
Other assets					78,976	78,210
Accounts payable					213,124	717,607
Accrued expenses, other liabilities and deposits					720,226	127,672
Deferred gain					1,425,000	0
Net cash provided by (used in) operating activities					(6,678,030)	(7,714,703)
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds received associated with the agreement to sell the Facility					15,000,000
Proceeds from repayments					0	1,300,000
Acquisition of intangible					0	(500,000)
Additions to construction in progress					0	(180,522)
Proceeds from sale of equity securities					0	933,129
Purchase of mineral and property, plant and equipment					(816,071)	(587,002)
Other					(47,288)	5,336
Net cash provided by (used in) investing activities					3,701,641	516,145
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of common stock					2,650,000	5,460,000
Payments on finance leases					(352,050)	(63,626)
Capital contributed to LINICO from AQMS					0	500,000
Common stock issuance costs					(257,620)	(283,000)
Other					0	18,311
Net cash provided by financing activities					2,040,330	5,631,685
Net increase (decrease) in cash and cash equivalents					(936,059)	(1,566,873)
Cash and cash equivalents at beginning of period		$ 2,521,772		$ 5,912,188	2,521,772	5,912,188	$ 5,912,188
Cash and cash equivalents at end of period	$ 1,585,713		$ 4,345,315		1,585,713	4,345,315	$ 2,521,772
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common shares for debt conversion and accrued interest					3,331,656	0
Return of common stock in connection with conversion of debt and accrued interest					(121,193)	0
Investment shares received on sale of Facility					9,365,000	0
Return of investment shares in lieu of escrowed funds					(1,500,000)	0
Issuance of common shares for due diligence and commitment fees					350,000	840,000
Common stock received in the rescission of the LPB transaction					0	5,110,000
M C U Philippines Inc
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments					0	733,731
MCU Philippines, Inc And Mercury Clean Up LLC
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments					0	2,455,333
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from repayments					0	895,204
FLUX Photon Corporation
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of note receivable and investments					0	338,035
Quantum Generative Materials LLC
CASH FLOW FROM INVESTING ACTIVITIES:
Payments to acquire Investments					0	(750,000)
Payments on contractual commitments associated with derivatives					(3,500,000)	0
Sierra Springs Opportunity Fund, Inc., at cost
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from repayments					935,000	1,300,000
Advances to Sierra Springs Opportunity Fund, Inc.					(935,000)	(1,300,000)
Solid Carbon Products
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds received associated with the agreement to sell the Facility					21,000,000	0
Tonogold Resources, Inc.
CASH FLOW FROM INVESTING ACTIVITIES:
Proceeds from Tonogold option agreement					0	750,000
Haywood
CASH FLOW FROM INVESTING ACTIVITIES:
Payments to acquire Investments					0	(50,000)
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Haywood land lease and acquisition					0	2,050,000
Issuance of common shares for Haywood land lease and acquisition					0	245,000
Comstock Mining LLC
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Tonogold note receivable exchanged for option					0	(6,650,000)
Aqua Metals Inc
CASH FLOW FROM INVESTING ACTIVITIES:
Payments to acquire Investments					$ (12,000,000)	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES REFERENCES TO THE COMPANY Unless context otherwise indicates, the terms we , us , our , Comstock , or the Company mean Comstock Inc., and its subsidiaries on a consolidated basis. BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Comstock Inc. and its wholly-owned subsidiaries, Comstock Fuels Corporation ("Comstock Fuels"), Comstock Metals Corporation ("Comstock Metals") and its 88.22% owned subsidiary LINICO Corporation ("LINICO"), Comstock Innovation Corporation (“Comstock Innovations”), Comstock IP Holdings LLC ("Comstock IP Holdings"), Comstock Engineering Corporation ("Comstock Engineering"), Comstock Mining LLC, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, Comstock Real Estate Inc., Comstock Industrial LLC, MANA Corporation ("MANA"), Downtown Silver Springs LLC ("DTSS"), Aqua Metals Transfer LLC and MCU Philippines, since its acquisition in June 2022. Intercompany transactions have been eliminated. The condensed consolidated financial statements do not include all disclosures required of annual consolidated financial statements and, accordingly, should be read in conjunction with our consolidated financial statements and notes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022. Operating results for the three and six-months ended June 30, 2023 may not be indicative of full year 2023 results. In management's opinion, the accompanying condensed consolidated financial statements contain all adjustments necessary for a fair statement of our financial position as of June 30, 2023, and our results of operations, changes in equity for the three and six-months ended June 30, 2023 and 2022, and our cash flows for the six-months ended June 30, 2023 and 2022. DESCRIPTION OF THE BUSINESS Comstock innovates and commercializes technologies that enable systemic decarbonization and circularity by efficiently converting under-utilized waste and renewable natural resources into fuels, metals and electrification products that contribute to balancing global uses and emissions of carbon and accelerate more efficient and effective mineral and material discoveries. Our strategic plan is based on innovating and enabling material science solutions and using our technologies to reduce reliance on long cycle fossil fuels, to shift to and maximize throughput of short cycle fuels, and to lead and support the adoption and growth of profitable, balanced, short cycle ecosystems that continuously offset, recycle, and/or neutralize carbon emissions. Comstock Fuels – Most renewable fuels draw from the same feedstock pool, primarily vegetable oils, but the total supply can only meet a small fraction of the demand. Our technologies unblock that constraint by converting abundant, lignocellulosic biomass into biointermediates for refining into renewable fuels. Comstock Metals – The world is focused on the production of energy generation and storage technologies to reduce reliance on fossil fuels, including lithium-ion batteries (“LIBs”), photovoltaics, and fuel cells. Each of those technologies relies on scarce critical metals, increasing global demand for primary metal mining and recycling. During 2022, we deployed a pilot system to validate technologies for use in efficiently crushing, conditioning, extracting, and recycling high purity metal concentrates from LIBs and other electronic devices. Comstock Mining – We own or control twelve square miles of patented and unpatented mining claims and surface parcels, covering six and a half miles of continuous mineral strike length. We enhanced the value of a small portion of our properties in the past year with two SK-1300 technical reports estimating Measured and Indicated resources containing 605,000 ounces of gold and 5,880,000 ounces of silver, plus Inferred resources containing 297,000 ounces of gold and 2,572,000 ounces of silver. We have amassed one of the largest historical and current data repositories for the Comstock historic district and plan on enhancing that data with hyperspectral orbital imaging and generative artificial intelligence (“AI”) solutions that provide prospecting analytics and enable more effective mineral discovery. Artificial Intelligence –Quantum Generative Materials LLC ("GenMat"), our 48% owned investment, has developed and launched a new generative AI to simulate critical properties of known materials during calibration testing late last year. GenMat also plans on using its AI to simulate new material characteristics. GenMat's generative AI models can be employed today for commercial use on GenMat's existing high-performance computing platform, well before quantum computers become mainstream. The Company’s strategic investment in the Sierra Springs Opportunity Fund ("SSOF") and its subsidiaries further demonstrates our commitment to and support of sustainable economic growth in our northern Nevada communities. LIQUIDITY AND CAPITAL RESOURCES The Condensed Consolidated Financial Statements are prepared on the going concern basis of accounting that assumes the realization of assets and the satisfaction of liabilities in the ordinary course of business. The Company has had recurring net losses from operations and had an accumulated deficit of $302.6 million at June 30, 2023. For the six-months ended June 30, 2023, the Company recognized a net loss of $11.1 million and cash and cash equivalents decreased by $0.9 million from $2.5 million at December 31, 2022 to $1.6 million at June 30, 2023. The Company intends to fund our operations over the next twelve months from existing cash and cash equivalents, planned sales of non-strategic assets and other investments, leasing cash inflows on certain mineral properties, and planned licensing, sales and cash inflows from our lignocellulosic and metal recycling technologies and related engineering services. Based on these expected funding sources, management believes the Company will have sufficient funds to sustain our operations and meet our commitments under our investment agreements during the 12 months following the date of issuance of the Condensed Consolidated Financial Statements included herein. While the Company has been successful in the past in obtaining the necessary capital to support our operations, including registered equity financings from our existing shelf and other registration statements, non-registered equity placements, borrowings and various other means, there is no assurance the Company will be able to obtain additional equity capital or other financing, if needed. Risks to our liquidity include future operating expenditures above management’s expectations, including but not limited to research and development, pre-development, exploration, selling, general and administrative, and investment related expenditures in excess of repayments of the advances to SSOF, cash proceeds from the sale of our non-strategic assets and other investments, amounts to be raised from the issuance of equity under our existing shelf and other registration statements, and repayments of the advances to SSOF. Risks to our liquidity also include declines in the market value of properties planned for sale or declines in the share price of our common stock that would adversely affect our results of operations, financial condition and cash flows. If we are unable to obtain any necessary additional funds, this could have an immediate material adverse effect on liquidity and raise substantial doubt about our ability to continue as a going concern. In such case, we could be required to limit or discontinue certain business plans, activities or operations, reduce or delay certain capital expenditures or investments, and/or sell certain assets or businesses. There can be no assurance that we would be able to take any such actions on favorable terms, in a timely manner, or at all. RECLASSIFICATIONS Certain prior period amounts have been reclassified to conform to the 2023 financial statement presentation. Reclassifications had no effect on net income (loss) or cash flows as previously reported. RECENTLY ISSUED ACCOUNTING STANDARDS In June 2022, the FASB issued ASU 2022-03 ( Topic 820) Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The new guidance clarifies a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value, and an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The amendments require certain disclosures for equity securities subject to contractual sale restrictions, including the fair value of equity securities subject to contractual sale restrictions reflected in the balance sheet, the nature and remaining duration of the restriction, and the circumstances that could cause a lapse in the restriction. The guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. The Company is currently evaluating the impact of Topic 820 on our consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

INVESTMENTS

INVESTMENTS	6 Months Ended
INVESTMENTS	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
INVESTMENTS	INVESTMENTS Summary of Investments At June 30, 2023 and December 31, 2022 our investments include: June 30, 2023 December 31, 2022 Equity Method Investments: Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 12,523,225 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 602,128 25.00% 619,184 25.00% Total equity method investments 13,125,353 13,931,617 Readily Determinable Fair Value Investments: American Battery Technology Company common stock $ 7,100,000 $ — Alternative Measurement Method Investments: Green Li-ion Pte. Ltd. preferred shares 4,517,710 4,517,710 Sierra Springs Opportunity Fund, Inc., at cost 335,000 335,000 Total Investments 25,078,063 18,784,327 Less: current investments 11,617,710 — Long-term investments $ 13,460,353 $ 18,784,327 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method for the periods presented, compiled from the equity investee's financial statements and reported on a one quarter lag is as follows: June 30, 2023 December 31, 2022 Current assets $ 969,634 $ 1,023,023 Non-current assets 8,375,674 12,034,506 Current liabilities 3,625 89,584 Non-current liabilities — — Six-Months Ended June 30, 2023 June 30, 2022 Revenues 35,750 34,775 Gross Profit 35,750 34,775 Net loss $ (2,172,782) $ (1,434,706) The excess of our investment values over the net assets of the individual equity method investees is comprised of goodwill. We periodically assess the net assets of our equity method investees and confirm there are no other assets that may require additional adjustments. Significant amounts due to and from equity method investees included in the summarized financial information include the aggregate value of the Company's stock held by investees and make-whole derivatives of $7.3 million and $10.9 million, which is included in non-current assets as of June 30, 2023 and December 31, 2022, respectively, in the table above. Investment in Quantum Generative Materials LLC On June 24, 2021, we invested in the equity of GenMat, and we received 465,000 membership units and committed $5,000,000 in cash and $10,000,000 in guaranteed stock value for a total of $15,000,000 for the initial seed investment and committed an additional $35,000,000 based upon GenMat’s realization of key development milestones, for up to 50% ownership of GenMat. At closing we issued 3,000,000 restricted shares of our common stock with a fair value of $10,530,000 toward the $10,000,000 required stock purchase price and recorded a $530,000 related derivative asset (see Note 11, Equity ). Through December 31, 2022, we paid $7,450,000 consisting of the full $5,000,000 cash commitment and $2,450,000 against the make-whole for the deficiency in the common stock value. During the six-months ended June 30, 2023 and 2022, we paid $2,100,000 and $750,000, respectively, against the make-whole for the deficiency in common stock value. For the three and six-months ended June 30, 2023, the Company recorded $345,586 and $789,208, respectively, in equity loss from affiliates for our investment in GenMat at 37.5% of voting rights since 165,000 membership units were not vested as of June 30, 2023. For the three and six-months ended June 30, 2022, the Company recorded $316,140 and $521,545, respectively, in equity loss from affiliates for our investment in GenMat. The Company’s executive chairman and chief executive officer serves as the chairman of GenMat and the Company’s chief technology officer and another employee of the Company also serve on the board of directors of GenMat. The GenMat board of directors is composed of the three aforementioned employees of the Company, each having one vote and the founder and chief executive officer of GenMat who effectively receives four votes. The three aforementioned employees of the Company's do not and have not received compensation of any kind from GenMat. Investment in Pelen LLC In April 2020, the Company invested $602,500 in Pelen LLC in exchange for 25% ownership and retained an option to purchase the remaining 75% ownership interest. At June 30, 2023 and December 31, 2022, the balance of option payments applicable to the purchase price totaled $150,000 and are included in deposits on the condensed consolidated balance sheets. The Company recorded $4,487 in equity income and $17,056 in equity loss from affiliates for its investment in Pelen for the three and six-months ended June 30, 2023. The Company recorded $4,223 and $20,978, respectively, in equity income from affiliates for its investment in Pelen for the three and six-months ended June 30, 2022. Investment in American Battery Technology Company In connection with the sale of the Facility (see Note 8, Assets Held For Sale ), the Company received 11 million shares of restricted common stock from the purchaser of the Facility, American Battery Technology Company ("ABTC") with an initial fair value of $9,365,000. On June 30, 2023, the Company and ABTC amended the agreement whereby the Company returned 1,923,077 of the ABTC restricted shares and ABTC agreed to forego the right to have $1.5 million of the purchase price set aside in escrow to settle indemnification claims. The shares are restricted securities. As of June 30, 2023, the remaining investment of 9,076,923 shares of restricted ABTC common stock had a fair value of $7.1 million. For the three and six-months ended June 30, 2023, the Company recognized a loss of $765,000 on the investment included in other income (expense) in the condensed consolidated statements of operations (see Note 12, Fair Value Measurements ). Investment in Green Li-ion Pte, Ltd. As part of our acquisition of a majority ownership of LINICO on December 30, 2021, we acquired 20.22% of Green Li-ion Pte, Ltd., a Singaporean company ("Green Li-ion"). The investment had a fair value of $4,577,000 at acquisition and was accounted for under the equity method through March 31, 2022 and under the alternative cost method, after March 31, 2022. On January 5, 2022 and April 11, 2022, Green Li-ion issued additional equity and decreased our ownership to 16.45%, resulting in the loss of our ability to exercise significant influence. Accordingly, we elected the measurement alternative for equity investments that do not have a readily determinable fair value and we are now accounting for the investment at cost, with all losses previously recognized under the equity method remaining as part of the carrying value of the investment. On February 28, 2023, Green Li-ion issued additional equity and further decreased our ownership down to 14.01%. The Company monitors additional equity issuances of Green Li-ion to assess whether the equity securities issued are similar instruments requiring adjustments of our investments carrying value to fair value. At June 30, 2023, no adjustments were made to our investments carrying value as a result of the Green Li-ion equity issuances. For the three and six-months ended June 30, 2022, we recognized $0 and $59,290, respectively, in equity losses from affiliates for the investment in Green Li-ion. Investment in LP Biosciences LLC On February 28, 2022, the LP Biosciences LLC ("LPB") 2021 transactions were terminated and each of the parties were relieved of their respective rights, liabilities, expenses, and obligations under the transactions except termination obligations. In connection with the termination, 3,500,000 restricted shares of the Company’s common stock were transferred back to the Company for cancellation upon receipt. The combined value of $5,110,000, representing the carrying value of our investment of $4,173,000 and the derivative asset of $937,000, was recorded directly to additional paid-in capital in the statement of equity as of June 30, 2022. The original acquisition cost of $10,812,669 was recognized as a reduction in equity. For the three and six-months ended June 30, 2022, the Company recorded other expense of approximately $0 and $250,000, respectively, in the condensed consolidated statement of operations, in connection with the termination of the transaction. There was no such expense in 2023. Investment in Mercury Clean Up LLC and MCU Philippines, Inc. In March 2022, based on the lack of known, cash-generating operating sites for MCU-P operations, and the costs associated with relocating and deploying to a new site, there is no known reasonable possibility of future cash flows from MCU and MCU-P and we determined that the investment was not recoverable. During the six-months ended June 30, 2022, investment of $1,960,448 in MCU and the investment of $494,884 and notes receivable of $1,628,913 to MCU-P were deemed unrecoverable, and all amounts were fully impaired. On June 18, 2022, the members of MCU agreed to distribute 100% of MCU's assets to the Company, including the cash held by MCU and MCU-P of $895,204 and the remaining 50% of MCU-P common stock, in exchange for forgiveness of the debt owed by MCU-P to the Company which was fully impaired in the six-months ended June 30, 2022. The cash and proceeds of assets liquidated of $895,204 were recognized as a recovery of impairment of assets in other income (expense) of the Company with $590,000 from MCU and $305,204 from MCU-P during the second quarter of 2022. As of June 18, 2022, the Company owned 100% of the membership interest of MCU, which has since been dissolved, and 100% of the stock of MCU-P, respectively. The carrying value of the investment on the acquisition date of both MCU and MCU-P was $0 and the net assets remaining after distributing the cash in repayment of the note receivable were insignificant. MCU and MCU-P hold equipment that was fully impaired prior to the acquisitions, and the remaining net assets include insignificant amounts of cash and accounts payable. The Company recorded equity losses from affiliates for the investment in MCU and MCU-P of $0 for the three and six-months ended June 30, 2023. The Company recorded equity losses from affiliates for the investment in MCU of $0 and $14,578 for the three and six-months ended June 30, 2022. The Company recorded equity losses from affiliates for the investment in MCU-P of $0 and $4,385 for the three and six-months ended June 30, 2022. Investment in Sierra Springs Opportunity Fund, Inc. During 2019, the Company invested $335,000 into a qualified opportunity zone fund, SSOF which owns Sierra Springs Enterprises, Inc. ("SSE"), a qualified opportunity zone business. At June 30, 2023, our $335,000 investment in SSOF and 6,700,000 voting shares represent 11.64% of the total, fully diluted SSOF common shares. The Company monitors additional equity issuances of SSOF to assess whether the equity securities are similar instruments requiring adjustments of the investment carrying values to fair value. The Company did not make any adjustments to the investments carrying value. At June 30, 2023 and December 31, 2022, the Company’s investment in SSOF is presented on the condensed consolidated balance sheets as a non-current investment. The Company's CEO is an executive and director of SSOF. The SSOF investment is accounted for using the alternative measurement method as there is no ready market for the investment units and is recorded to non-current investments on the condensed consolidated balance sheets. Management identified no events or changes in circumstances that might have a significant adverse effect on the carrying value of the investment. Management concluded it was impractical to estimate fair value due to the early stages of the fund and the absence of a public market for its stock.

NOTES RECEIVABLE AND ADVANCES,

NOTES RECEIVABLE AND ADVANCES, NET	6 Months Ended
NOTES RECEIVABLE AND ADVANCES, NET	Jun. 30, 2023
Receivables [Abstract]
NOTES RECEIVABLE AND ADVANCES, NET	NOTES RECEIVABLE AND ADVANCES, NET Notes receivable and advances, net at June 30, 2023 and December 31, 2022 include: June 30, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ 5,925,000 $ 4,990,000 Other notes receivable 16,267 22,275 Total notes receivable and advances, current portion $ 5,941,267 $ 5,012,275 Non-current portion Daney Ranch note receivable $ 991,156 $ 993,000 Unamortized discount for implied interest (9,077) (33,682) Daney Ranch note receivable, net of discount 982,079 959,318 Total notes receivable and advances, non-current portion, net $ 982,079 $ 959,318 Daney Ranch Sale In August 2022, the Company sold the Daney Ranch and issued a 10-year $993,000 note receivable maturing in August 2032 to the former lessee and purchaser (see Note 7, Leases ). The note bears interest at 2% for the first year and 7% for the remaining term. The note may be prepaid, in full or in part, at any time without penalty. The note is secured by a second priority security interest in the property. The present value of the future interest and principal payments using a prevailing rate for similar loans of 7% was less than the face amount of the loan at issuance and we recognized an initial discount of $51,909. The discount is being amortized into interest income over the first year of the note and the note is measured on an amortized cost basis. During the three and six-months ended June 30, 2023, we recognized interest income of $17,310 and $34,449, respectively. For the three and six-months ended June 30, 2022, there was no interest income recognized. Tonogold Note Receivable In September 2020, the Company sold its 100% ownership interest in Comstock Mining LLC whose sole assets were the Lucerne properties and related permits (“Comstock Lucerne”), to Tonogold Resources, Inc. ("Tonogold") for cash and debt. On March 26, 2022, we entered into an option agreement (the "Lucerne Option") with Tonogold where we agreed to extinguish their $6,650,000 note receivable ("the Note") in exchange for 100% of the membership interests of Comstock Mining LLC and a payment of $750,000. The agreement provided Tonogold the right to repurchase the Comstock Mining LLC membership interests, which expired at December 31, 2022, when all agreements were terminated due to the failure to pay the Company. Prior to the Lucerne Option agreement, we accounted for the Note using the fair value option. For the three and six-months ended June 30, 2022, we recognized a loss in other income and expense on the consolidated statement of operations for the change in fair value of the Note of $0 and $605,000, respectively. Advances to Sierra Springs Opportunity Fund, Inc. For the six-months ended June 30, 2023 and 2022, the Company provided SSOF advances of $935,000 and $1,300,000, respectively. The $1,300,000 amount was fully repaid on January 26, 2022. SSOF used the advances payments on land options and working capital associated with the investments in qualified businesses in the opportunity zone. Total advances outstanding at June 30, 2023 and December 31, 2022 were $5,925,000 and $4,990,000, respectively. The advances are non-interest bearing.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS	PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS Property, plant and equipment at June 30, 2023 and December 31, 2022 include the following: June 30, 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 5,686,710 5,212,891 Accumulated depreciation (27,084,404) (26,748,929) Total property, plant and equipment, net $ 13,612,438 $ 13,474,094 During the three-months ended June 30, 2023 and 2022, we recognized depreciation expense of $215,376 and $145,091, respectively. During the six-months ended June 30, 2023 and 2022, we recognized depreciation expense of $335,473 and $282,907, respectively. On April 26, 2023, the Company closed on the purchase of Aqua Metals Transfer LLC, a subsidiary of Aqua Metals Inc. ("AQMS"), including land, buildings and related improvements therein and paid the $12 million due to AQMS, effectively taking full ownership of the land, buildings and related improvements and the previously existing lease with LINICO was terminated. As of June 30, 2023, assets held for sale include the land, buildings and related improvements with a balance of $20,638,942 (see Note 8, Assets Held For Sale ). Mineral Rights and Properties Our properties at June 30, 2023 and December 31, 2022 consisted of the following: June 30, 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 six-months ended June 30, 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. On June 30, 2023, the Company signed a Mineral Exploration and Mining Lease Agreement (the “Mining Lease”) with Mackay Precious Metals Inc (“Mackay”). The Mining Lease provides a twenty-year term granting Mackay the rights to conduct exploration on certain of the Company’s mineral properties in Storey County, Nevada. Mackay paid a lease initial fee of $1,250,000 and will make quarterly lease payments of $375,000 for the first four years, and quarterly lease payments of $250,000 thereafter. In addition, Mackay will reimburse carrying costs for the mineral properties, estimated to be $177,000 per year, and will pay a Net Smelter Return ("NSR") royalty of 1.5% from eventual mine production from the mineral properties. Mackay also committed to expenditures of $1,000,000 per year on a cumulative basis, and increasingly detailed technical reports after the first five, ten, and fifteen years. We determined that the lease initial fee of $1,250,000 will be recognized as income ratably over the term of the lease and quarterly lease payments will be recognized as income in the period received. As of June 30, 2023, the Company received the lease initial fee and recorded deferred revenue of $1,250,000 reflected in deferred gain on our condensed consolidated balance sheet. In March 2023, the Company acquired senior water rights (50-acre feet) associated with one of its existing properties and junior water rights (16-acre feet) for a total of $730,595.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	6 Months Ended
INTANGIBLE ASSETS AND GOODWILL	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at June 30, 2023 and December 31, 2022 include the following: Description Estimated Economic Life June 30, 2023 December 31, 2022 Developed technologies 10 years $ 19,382,402 $ 19,382,402 License agreements 10 years 510,752 510,752 Customer agreements 1 year 122,885 122,885 Distribution agreements 8 years 19,733 19,733 Trademarks 10 years 7,000 7,000 Accumulated amortization (3,379,993) (2,379,091) Intangible assets, net $ 16,662,779 $ 17,663,681 Accumulated amortization as of June 30, 2023 and December 31, 2022 consisted of the following: June 30, 2023 December 31, 2022 Developed technologies $ 3,142,853 $ 2,172,594 License agreements 107,211 78,415 Customer agreements 122,885 122,884 Distribution agreements 5,994 4,497 Trademarks 1,050 701 Accumulated amortization $ 3,379,993 $ 2,379,091 For the three-months ended June 30, 2023 and 2022, amortization expense related to intangible assets was $500,451 and $530,695, respectively. For the six-months ended June 30, 2023 and 2022, amortization expense related to intangible assets was $1,000,902 and $1,110,970, respectively. The Company is party to three license agreements with American Science and Technology Corporation (“AST”), pursuant to which the Company agreed to license AST’s intellectual properties for use at three facilities in exchange for three facility-specific license fees of $500,000 each, and a royalty fee equal to 1.0% of the gross revenue of each of the first three licensed facilities. During 2022, the Company paid $500,000 toward the license fees which are recognized as an addition to intangible assets - developed technologies. As of June 30, 2023, we obtained the three license agreements and no additional payments are anticipated. Future minimum amortization expense is as follows at June 30, 2023: Remainder of 2023 $ 996,750 2024 1,993,499 2025 1,993,499 2026 1,993,499 2027 1,993,499 Thereafter 7,692,033 $ 16,662,779 Changes in the intangible assets and goodwill balances for the six-months ended June 30, 2023 and 2022, are presented below: As of December 31, 2022 Additions Impairment Amortization As of June 30, 2023 Intangible assets $ 20,042,772 $ — $ — $ — $ 20,042,772 Accumulated amortization (2,379,091) — — (1,000,902) (3,379,993) Total intangible assets and goodwill $ 17,663,681 $ — $ — $ (1,000,902) $ 16,662,779 As of December 31, 2021 Additions Impairment Amortization As of June 30, 2022 Intangible assets $ 23,514,259 $ 500,000 $ (350,000) $ — $ 23,664,259 Accumulated amortization (338,958) — 11,965 (1,110,970) (1,437,963) Goodwill 12,788,671 — — — 12,788,671 Total intangible assets and goodwill $ 35,963,972 $ 500,000 $ (338,035) $ (1,110,970) $ 35,014,967 All intangibles and goodwill are associated with the Renewable Energy segment. In 2022, the Company fully impaired the goodwill associated with acquisitions in 2021 of $12,788,671 in the renewable energy segment. Our assessment reviewed both qualitative and quantitative factors to derive the estimated fair value of our goodwill associated with our acquisitions in 2021. The Company fully impaired the goodwill associated with acquisitions in 2021 due to a decrease in the Company's stock price and market capitalization since the acquisition date. Our valuation method incorporated the present value of projected cash flows to calculate the discounted cash flows compared to the guideline for public companies. We compared the fair value as indicated by the discounted cash flows of the reporting unit to the carrying value of the goodwill and recognized a full impairment of goodwill associated with our 2021 acquisitions. As of December 31, 2022, assets held for sale include a lease intangible with a balance of $3,501,939 which was net of related amortization of $119,548. The underlying lease and lease intangible were classified as Held for Sale at December 31, 2022 and expired in April 2023 with the Company's acquisition of the associated leased assets (see Note 8, Assets Held For Sale ).

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	6 Months Ended
ACCRUED EXPENSES AND OTHER LIABILITIES	Jun. 30, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities at June 30, 2023 and December 31, 2022 consisted of the following: June 30, 2023 December 31, 2022 Accrued interest expense $ 49,167 $ 43,398 Accrued payroll costs 796,632 627,210 Accrued incentive compensation 1,223,112 928,125 Accrued vendor liabilities 144,427 115,653 Other accrued expenses 170,671 5,211 Total accrued expenses $ 2,384,009 $ 1,719,597 On July 1, 2022, the Board of Directors approved a performance objective based, cash incentive compensation for executives of the Company, with the potential to earn a performance bonus of up to 100% of base salary. The incentive compensation is discretionary and based on the progress and achievement of performance objectives as depicted in the strategic plan approved by the Board of Directors. The final assessment of progress and achievement requires the compensation committee’s approval. On April 28, 2023, the compensation committee of the Board of Directors approved executive incentive compensation of $970,000 for named executive officers other than the chief executive officer earned through December 31, 2022. As of June 30, 2023, the Company paid $635,000 relating to the 2022 executive accrued incentive compensation with the remaining $335,000 to be paid in the third quarter of 2023. For the three and six-months ended June 30, 2023, the Company recognized $656,081 and $888,112, respectively, of expense associated with the plan based on estimates of progress towards meeting incentives. For the three and six-months ended June 30, 2022, the Company expensed $0 for the cash incentive compensation plan. As of

LEASES

LEASES	6 Months Ended
LEASES	Jun. 30, 2023
Leases [Abstract]
LEASES	LEASES The Company has the following lease balances recorded on the condensed consolidated balance sheets as follows: Lease Assets and Liabilities Classification June 30, 2023 December 31, 2022 Finance lease right-of-use asset Assets held for sale $ — $ 15,709,039 Finance lease right-of-use asset Finance lease - right to use asset, net 2,968,414 2,911,458 Operating lease right-of-use asset Other current assets 39,452 42,061 Total right of use assets $ 3,007,866 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 5,658 $ 5,211 Operating lease liability - long-term Other liabilities 37,237 40,193 Finance lease liability Liabilities - held for sale — 12,021,566 Finance lease liability, current portion Finance lease - Right of use lease liability 855,417 409,143 Finance lease liability Finance lease - Right of use lease liability, long term portion — 406,968 Total lease liabilities $ 898,312 $ 12,883,081 The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows: Three-Months Ended Six-Months Ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Finance lease cost: Amortization of right-of-use assets $ 13,159 $ 132,270 $ 23,652 $ 257,545 Interest on lease liabilities 16,937 206,272 212,649 401,883 Operating lease cost 1,322 2,525 3,847 5,049 Total lease cost $ 31,418 $ 341,067 $ 240,148 $ 664,477 Other information Operating cash flows from operating leases $ 2,475 $ 2,400 $ 4,950 $ 4,800 Financing cash flows from finance leases $ 25,066 $ 55,238 $ 352,050 $ 63,627 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: June 30, 2023 June 30, 2022 Weighted-average remaining lease term - finance leases 1.08 0.35 Weighted-average remaining lease term - operating leases 5.26 6.25 Weighted-average discount rate - finance leases 8.0 % 6.11 % Weighted-average discount rate - operating leases 11.0 % 11.0 % Finance Lease AQMS Lease LINICO, a majority-owned subsidiary of the Company, had a finance lease, as lessee, with Aqua Metals Reno Inc., a subsidiary of Aqua Metals Inc. ("AQMS"), for land, buildings and related improvements (the “Facility”). AQMS is the non-controlling interest holder for LINICO. The lease agreement provided for the Company, to purchase the Facility for a purchase price of $15.25 million ($3.25 million of which was previously paid) if LINICO elected not to or was unable to purchase the Facility. On March 30, 2023, the Company delivered AQMS a notice of its irrevocable intent to exercise the option and purchase the membership interest of the entity that owned the Facility for $12,000,000, as provided by the agreement. On April 26, 2023, the Company closed on the purchase of the membership interest of Aqua Metals Transfer LLC from AQMS and paid the remaining $12 million due, taking full ownership of the membership interest of Aqua Metals Transfer LLC and terminating the AQMS lease (see Note 8, Assets Held for Sale ). AST Asset Purchase Agreement On April 16, 2021, the Company entered into three license agreements and an asset purchase agreement with AST. The license agreements provided for full use of the facility and all machinery and equipment located therein until April 30, 2022 (see Note 5, Intangible Assets and Goodwill ). Under the Asset Purchase Agreement, the Company agreed to acquire substantially all of AST’s assets in exchange for $3,500,000 due on April 30, 2024 in addition to $35,000 per month from May 1, 2022 to April 30, 2024. Beginning May 1, 2022, the Asset Purchase Agreement provides for full access and use of the AST assets until all payments are made and title transfers to the Company. Under this agreement, payment associated with the machinery and equipment acquired was $79,935 and $159,870 for the three and six-months ended June 30, 2023, respectively, which is classified as research and development expense on the condensed consolidated statement of operations. For the three and six-months ended June 30, 2022, payment associated with the machinery and equipment acquired was $53,290. Haywood Quarry Acquisition and Lease Agreement On April 7, 2022 and amended on November 7, 2022, the Company contracted to purchase Haywood quarry and industrial property (“Haywood”) from Decommissioning Services LLC (“Decommissioning Services”) for $2.1 million, payable in $50,000 of cash and 1,500,000 common shares of Comstock with a value of $2,295,000. The Haywood property represents approximately 190 industrial acres in Lyon County, Nevada, and part of one of the larger industrial parks in Lyon County. The property has power, water and direct highway access. The Company plans to employ a portion of the property for used lithium-ion battery storage, supporting LINICO's battery metal recycling. The closing and purchase of the asset is contingent on liquidation of the shares and receipt of the full purchase price by the seller. The Company agreed to make up any contractual stock consideration if the proceeds from the sale of the shares plus the deposit are less than $2.1 million, and the seller agreed to refund any excess proceeds. This contractual stock consideration has been recorded as a derivative on the consolidated balance sheets. The first amendment to the lease agreement signed by the parties on November 7, 2022, extended the closing date to April 7, 2024. During the six-months ended June 30, 2023 and the year ended December 31, 2022, the Company paid Decommissioning Services $200,000 and $150,000, respectively, which resulted in a decrease in contractual stock consideration (see Note 12, Fair Value Measurements). During the period between execution of the agreement and closing, the property is leased to us for no additional consideration, providing exclusive rights to access, use or sublease portions of the property, to obtain permits and prepare the property for its intended purpose, including improvements. If the conditions for closing are not satisfied by April 7, 2024, the agreement will terminate, and Decommissioning Services will retain a total of $400,000 in rental fees for use of the property. We agreed to pay Decommissioning Services a 2% royalty of the sales price of any gravel, aggregate, or rock products produced and sold from Haywood, excluding the removal of materials that have been pledged to a third-party for improvements made. Minimum lease payments to be paid by the Company by fiscal year for the Company's operating and finance leases are as follows: Operating Leases Finance Leases For the remainder of 2023 $ 4,901 $ 50,130 2024 10,250 860,564 2025 10,550 — 2026 10,850 — 2027 11,150 — Thereafter 9,600 — Total lease payments 57,301 910,694 Less: imputed interest at 11%, operating lease (14,406) — Less: imputed interest at 8%, finance lease — (55,277) Present value of lease liabilities $ 42,895 $ 855,417 Operating Lease Income Revenues from operating leases on our land and building leased to others totaled $35,325 and $43,875 for the three-months ended June 30, 2023 and 2022, respectively. Revenues from operating leases on our land and building leased to others totaled $66,075 and $98,500 for the six-months ended June 30, 2023 and 2022, respectively. Minimum lease payments for operating leases to be received from others are as follows: For the remainder of 2023 $ 45,450 2024 94,725 2025 96,000 2026 96,000 2027 96,000 Thereafter 192,000 Total Minimum Lease Income $ 620,175

ASSETS HELD FOR SALE

ASSETS HELD FOR SALE	6 Months Ended
ASSETS HELD FOR SALE	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
ASSETS HELD FOR SALE	ASSETS HELD FOR SALE As of June 30, 2023 and December 31, 2022, the Facility and other assets associated with AQMS lease had a net carrying value of $20,638,942 and $21,684,865, respectively, and liabilities of $27,803,564 and $12,021,566, respectively, that met the criteria to be classified as held for sale. On March 1, 2023, LINICO and ABTC entered into an asset Purchase Agreement in which LINICO sold equipment associated with the Facility for $6 million in cash. The agreement states that both parties entered into a Membership Interest Purchase Agreement ("Facility Purchase Agreement") whereby ABTC would also acquire the Facility. In connection with the sale of equipment, the Company recorded a gain of $178,193 during the quarter ended March 31, 2023, with the remaining $5,041,544 of estimated gain deferred until the sale of the Facility is completed, anticipated in the third and fourth quarters of 2023. On March 31, 2023, LINICO and ABTC amended the Facility Purchase Agreement, and the Company agreed to take certain action previously contemplated by LINICO. On March 31, 2023 and April 21, 2023, the Company received non-refundable consideration of $5 million and $7 million in cash, respectively, from ABTC. On April 6, 2023, LINICO and ABTC amended and restated the Facility Purchase Agreement, and the Company received 10 million shares of ABTC restricted common stock (with a guarantee that the Company will receive additional cash and/or shares if and to the extent that the proceeds from such shares are less than $6.6 million). The Company was also required to set aside $1.5 million of the purchase price in escrow to settle potential indemnification claims. On May 12, 2023, the parties amended and restated the Facility Purchase Agreement ("Second Amendment and Restated Agreement"), the Company received an additional $1.0 million in cash and 1 million shares of restricted shares of ABTC common stock. On May 22, 2023, the Company received an additional $2.0 million in cash associated with the purchase and an additional $250,000 in cash to extend the closing period of the agreement. On June 30, 2023, the parties amended and restated the Second Amendment and Restated Agreement ("Third Amendment and Restated Agreement"), whereby the Company returned 1,923,077 of restricted shares of ABTC stock in exchange for $1.5 million of the purchase price previously agreed to be set aside in escrow to settle potential indemnification claims. Four months after the registration statement is declared effective, ABTC will be required to make a one-time cash payment to the Company equal to the difference, if any, of $6,000,000 minus the net proceeds of any shares sold minus the market value of any shares still then owned by the Company. On June 30, 2023, the parties entered into an interim water right agreement to grant a security interest in certain water rights of ABTC for the benefit of the Company to secure certain payment obligations of ABTC under the amended agreement. Consideration received for the Facility and equipment as of June 30, 2023 are as follows: Date Consideration Fair Value of Consideration March 1, 2023 Cash $ 6,000,000 March 31, 2023 Cash 5,000,000 April 6, 2023 (modified April 21, 2023) Restricted shares of ABTC common stock (10,000,000 shares) 9,000,000 April 21, 2023 Cash 7,000,000 May 12, 2023 Cash 1,000,000 May 12, 2023 Restricted shares of ABTC common stock (1,000,000 shares) 365,000 May 22, 2023 Cash - Extension Fee 250,000 May 22, 2023 Cash 2,000,000 June 30, 2023 ABTC common shares returned in lieu of escrowed funds (1,923,077 shares) $ (1,500,000) Total Consideration $ 29,115,000 The Company anticipates to net approximately $15.0 million in cash from this transaction after selling of the ABTC stock in the third and fourth quarters 2023. The total estimated gain on sale of the Facility is estimated at approximately $7.2 million, of which, approximately $0.2 million of which was recognized during the first quarter of 2023, on the portion of the sale of associated with the equipment. The Company recorded a deferred liability balance of $27.8 million included in Liabilities Held for Sale, for the deferred proceeds and gains on the sale of the Facility and related equipment received through June 30, 2023, but not yet realized as control of the Facility has not yet been transferred to ABTC. On April 21, 2023, the Company and ABTC entered into a pre-closing lease agreement for the Facility whereby ABTC could use the Facility until the time the sale is finalized. The terms of the lease agreement commenced on April 21, 2023, and ended on June 30, 2023 with ABTC paying $1 in rent per month. On June 30, 2023, the lease term was automatically extended after June 30, 2023, on a month-to-month basis, and monthly rent increased to $175,000 per month. Under the lease terms, ABTC is responsible for payment of all taxes and operating costs associated with the Facility. As of June 30, 2023, we received prepaid rent from ABTC of $175,000 which is in deferred gain on the condensed consolidated balance sheets. Assets held for sale at June 30, 2023 and December 31, 2022 include: June 30, 2023 December 31, 2022 Right of use lease asset, net of amortization $ — $ 15,709,039 Lease intangible, net of amortization — 3,501,939 Building, land and improvements 20,638,942 — Deposits — 1,250,000 Property, plant and equipment — 710,563 Construction in progress — 513,324 Total assets held for sale $ 20,638,942 $ 21,684,865 Liabilities held for sale at June 30, 2023 and December 31, 2022 include: June 30, 2023 December 31, 2022 Deferred proceeds and gains on sale of Facility and related equipment $ 27,803,564 $ — Right of use lease liability — 12,021,566 Total liabilities held for sale $ 27,803,564 $ 12,021,566

DEBT OBLIGATIONS

DEBT OBLIGATIONS	6 Months Ended
DEBT OBLIGATIONS	Jun. 30, 2023
Debt Disclosure [Abstract]
DEBT OBLIGATIONS	DEBT OBLIGATIONS Debt at June 30, 2023 and December 31, 2022 consisted of the following: June 30, 2023 December 31, 2022 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 4,290,000 $ 4,290,000 Alvin Fund LLC Promissory Note - 9% interest, due October 25, 2023 2,000,000 2,000,000 Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 750,000 3,150,000 Total debt 7,040,000 9,440,000 Less: debt discounts and issuance costs (682,640) (1,522,667) Total debt, net of discounts 6,357,360 7,917,333 Less: current maturities, net of discounts and issuance costs (2,620,567) (1,795,890) Long-term debt, net of discounts and issuance costs $ 3,736,793 $ 6,121,443 GHF, Inc. Unsecured Promissory Note We entered into a long-term promissory note (the "GHF 2021 Note") with GHF, Inc. on December 15, 2021, with a principal amount of $5,000,000, of which $4,550,000 was funded and $450,000 was an original issue discount ("OID"). The full principal is due on December 15, 2024. Interest is payable monthly at a rate of 6% annually. Prepayment is allowed in full or in part at any time without premium or penalty. The loan is secured by all non-mining related assets of the Company, Silver Springs land and water rights, excluding the Lucerne and Dayton properties. The Company is required to prepay the promissory note with any net cash proceeds received in the sale of any collateral. On August 22, 2022, the Company amended the GHF 2021 Note prepayment provision to reduce the amount required to be paid from the Daney Ranch sale to $710,000 of the net cash proceeds. As consideration for the amendment, the Company issued GHF, Inc. warrants to purchase 200,000 common shares exercisable at a price of $1.00 per share for a two-year term. The warrants had a fair value of $18,975 on the date of issuance and was recorded as an additional debt discount with a corresponding increase in additional paid-in capital. During the three-months ended June 30, 2023 and 2022, we recognized interest expense of $158,447 and $118,083, respectively, which includes OID amortization of $94,273 and $43,288, respectively, in connection with the GHF 2021 Note. During the six-months ended June 30, 2023 and 2022, we recognized interest expense of $315,152 and $247,196, respectively, which includes OID amortization of $187,510 and $86,100, respectively, in connection with the GHF 2021 Note. Alvin Fund Note We entered into a short-term promissory note (the "Alvin Fund 2022 Note") with Alvin Fund LLC on October 25, 2022 with a principal amount of $2,000,000. In consideration of the lender providing the financing, the Company issued $250,000 in shares to the lender which was recognized as a discount on the loan. The full principal is due on October 25, 2023. Interest is payable monthly at a rate of 9% annually. Prepayment is allowed in full or in part at any time without premium or penalty. The loan is secured by all the property commonly referred to as the Dayton properties. During the three and six-months ended June 30, 2023, we recognized interest expense of $107,206 and $213,234, respectively, which includes amortization of discount of $62,329 and $123,973, respectively, in connection with the Alvin Fund 2022 Note. During the three and six-months ended June 30, 2022, we recognized interest expense of $0 in connection with the Alvin Fund 2022 Note. On June 21, 2023, the Company issued 270,757 shares of unregistered restricted common shares with a fair value of $107,507 to Alvin Fund LLC in lieu of cash payments for interest under the Alvin Fund 2022 Note. Ionic Ventures LLC Unsecured Convertible Note On December 16, 2022, the Company entered into a securities purchase agreement for an unsecured convertible promissory note ("Ionic Note") with Ionic. with a principal amount of $3,150,000, of which $2,975,000 was funded and $175,000 was an original issue discount ("OID") and issued with a 5% OID. The full principal is due on March 16, 2024. Interest is payable monthly at a rate of 8% annually. We used the net proceeds from this offering for strategic development programs and other general corporate purposes. The Convertible Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. The terms require the conversion option to be bifurcated as a derivative. At June 30, 2023 and December 31, 2022, the Company bifurcated the conversion feature and recorded a derivative liability of $600,000 and $420,000, respectively, reflected in our condensed consolidated balance sheet. During the three-months ended June 30, 2023 and 2022, we recognized interest expense of $23,478 and $0, respectively and amortization of discount of $70,093 and $0, respectively, in connection with the Convertible Note. During the six-months ended June 30, 2023 and 2022, we recognized interest expense of $82,722 and $0, respectively and amortization of discount of $167,582 and $0, respectively, in connection with the Convertible Note.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES COMSTOCK MINERAL ESTATE LEASE PAYMENTS We lease certain mineral rights and properties under leases expiring at various dates through 2040. Future minimum annual lease payments, including royalty and rental payments, under these existing lease agreements are as follows at June 30, 2023: Year Leases Remainder of 2023 $ 51,500 2024 109,000 2025 111,000 2026 151,000 2027 151,000 Thereafter 1,512,250 Total minimum annual lease payments $ 2,085,750 We have minimum royalty obligations with certain of our mineral properties and leases. For most of the mineral properties and leases, we are subject to a range of royalty obligations to the extent that production commences. These royalties range from 0.5% to 5% of NSR from minerals produced on the properties, with the majority being under 3%. Some of the factors that will influence the amount of the royalties include ounces extracted and the price of extracted metals. Our mining and exploration activities are subject to various laws and regulations governing the protection of the environment. These laws and regulations are continually changing and generally become more restrictive. The Company believes its operations are in compliance with applicable laws and regulations in all material respects. The Company has made, and expects to make in the future, expenditures to comply with such laws and regulations, but cannot predict the full amount of such future expenditures. OTHER From time to time, we are involved in claims or proceedings that arise in the ordinary course of business. There are no matters pending that we expect to have a material adverse impact on our business, results of operations, financial condition or cash flows.

EQUITY

EQUITY	6 Months Ended
EQUITY	Jun. 30, 2023
Equity [Abstract]
EQUITY	EQUITY Issuance of Registered Shares of Common Stock On February 13, 2023, we entered into an equity purchase agreement (the “2023 Leviston Sales Agreement”) with Leviston Resources LLC (“Leviston”) to offer and sell registered shares of common stock at an aggregate offering price of up to $5,000,000 from time to time, at our option, on terms we deem favorable. As of June 30, 2023, the Company issued 3,495,029 registered shares of common stock to Leviston pursuant to the Company’s Form S-3 filed with the U.S. Securities and Exchange Commission, for an aggregate sales price of $1,300,000 at an average price per share of $0.37, and additional 552,486 common shares at a fair value of $200,000 in commitment fees. As of June 30, 2023, the 2023 Leviston Sales Agreement has $3,700,000 of remaining capacity. On December 16, 2022, the Company entered into a securities purchase agreement for an unsecured convertible promissory note ("Ionic Note") with Ionic. The Convertible Note contains conversion terms that are based on percentages of trading price and volumes over defined measurement periods. (see Note 9, Debt Obligations ). On June 21, 2022, we entered into an agreement for the purchase of up to $10,000,000 worth of shares of the Company’s common stock from time to time, at the Company’s option. Any shares offered and sold to Tysadco were registered for resale pursuant to a registration statement on Form S-1 filed with U.S. Securities and Exchange Commission pursuant to the Securities Act of 1933 (the “Securities Act”). The Company paid commissions equal to 5% of the offering proceeds to the placement agent in connection with such sales. In consideration to enter the Purchase Agreement, the Company delivered 428,571 additional shares of common stock with a fair value of $300,000 to Tysadco. For the year ended December 31, 2022, the Company issued 3,433,634 shares of common stock to Tysadco, for an aggregate sales price of $1,100,000 at an average price per share of $0.32. As of June 30, 2023, the Company issued 3,214,599 shares of common stock to Tysadco, for an aggregate sales price of $1,350,000 at an average price per share of $0.42. Sales of common stock, if any, under the Purchase Agreement are made at a 10% discount to the volume weighted average sales price of the common stock on the date that Tysadco receives a capital call from the Company. Issuance (Cancellation) of Unregistered Shares of Common Stock On June 21, 2023, the Company issued 270,757 shares of unregistered restricted common shares with a fair value of $107,507 to Alvin Fund LLC in lieu of cash payments for interest under the Alvin Fund 2022 Note. On February 14, 2023, the Company issued 410,959 shares of unregistered restricted common stock with a fair value of $150,000 to Leviston as payment for due diligence fees under the 2023 Leviston Sales Agreement. On June 21, 2022, the Company also entered into an equity purchase agreement (the “Purchase Agreement”) with Tysadco Partners, LLC (“Tysadco”) for the private placement of 3,076,923 common shares at a purchase price of $0.65 per share. The Company paid $140,000 in cash and delivered 57,143 common shares with a fair market value of $40,000 to the placement agent in connection with such sale. On May 20, 2022, the Company cancelled 720,000 common shares returned by a previous employee who was a former owner of MANA. On April 7, 2022, the Company issued 1,500,000 common shares with a six-month restriction period to Decommissioning Services LLC for the purchase of the Haywood quarry and industrial property (see Note 7, Leases ). On February 28, 2022, the Company and the other parties to the LP Biosciences transactions mutually agreed to terminate the Transaction Documents. In connection with the termination, 3,500,000 restricted shares of the Company’s common stock were transferred back to the Company for cancellation upon receipt. Noncontrolling Interest On December 30, 2021, we entered into an agreement with LINICO to purchase additional shares resulting in approximately 90% controlling interest. The remaining 10% ownership was held by AQMS (see Note 16, Related Party ) and is accounted for as a noncontrolling interest in our condensed consolidated financial statements. During the six-months ended June 30, 2022, the Company and AQMS made $1,935,813 and $500,000, respectively, in additional investments to LINICO. For the six-months ended June 30, 2023, the Company and AQMS did not make additional capital contribution in LINICO. As of June 30, 2023 and December 31, 2022, we own 88.22% and 88.21%, respectively, of LINICO and AQMS owns 11.78% and 11.79%, respectively. LINICO is required pay dividends to the Company and AQMS after the date it receives cash payment in full for the issuance of any shares of Series A Preferred Stock or Series A-2 Preferred Stock, and from and after the date of issuance of any shares of Series A-1 Preferred Stock or Series A-3 Preferred Stock, at the rate per annum of eight percent 8% of the Original Issue Price of such shares, plus the amount of previously accrued and unpaid dividends. As of June 30, 2023 and December 31, 2022, accrued dividends of $357,312 and $266,516, respectively, were due to AQMS and are included in accrued liabilities on the condensed consolidated financial statements. In March 2022, the $500,000 capital contribution from AQMS was invested in LINICO through the exercise of Series A preferred stock warrants which decreased the Company’s ownership in LINICO by 2.01% from 90.34% to 88.33%. The ownership percentage change did not result in a change in control and the Company retained and maintained control of LINICO. The decrease in ownership percentage resulted in a reduction to the Company's additional paid in capital of $176,695 as of March 31, 2022 reflected in our condensed consolidated statement of changes in stockholders' equity. Treasury Stock At June 30, 2023 and December 31, 2022, our treasury stock includes 2,605,323 shares of our common stock with carrying value of $3,360,867. The shares were acquired with our acquisition of LINICO on December 30, 2021 and are carried at cost and presented as a deduction to equity. During 2022, we sold 394,677 shares of treasury stock with a carrying value of $509,113 for gross proceeds of $240,077. The difference of $269,056 was recognized as a deduction to additional paid in capital. No sales of treasury stock were made for the six-months ended June 30, 2023. Warrants Outstanding warrants at June 30, 2023 and December 31, 2022 are as follows: Number of Warrants Exercise Price Expiration Date GHF, Inc. 200,000 $ 1.0000 August 22, 2024 GHF, Inc. 500,000 $ 0.4555 December 15, 2024 GHF, Inc. 500,000 $ 2.5217 December 15, 2024 Total Outstanding warrants 1,200,000

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
FAIR VALUE MEASUREMENTS	Jun. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following table presents our assets and liabilities measured at fair value on a recurring basis at June 30, 2023: Fair Value Measurements at June 30, 2023 Total Quoted Significant Significant Assets: ABTC restricted common shares $ 7,100,000 $ — $ 7,100,000 $ — Liabilities: Ionic convertible debenture derivative $ (600,000) $ — $ — $ (600,000) LINICO related derivative (3,278,162) — (3,278,162) — Haywood derivative (605,000) — (605,000) — GenMat derivative (3,303,172) — (3,303,172) — Total liabilities measured at fair value $ (7,786,334) $ — $ (7,186,334) $ (600,000) The following table presents our liabilities at December 31, 2022, measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2022 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ (420,000) $ — $ — $ (420,000) LINICO related derivative (6,053,162) — (6,053,162) — Haywood derivative (1,480,000) — (1,480,000) — GenMat derivative (6,592,638) — (6,592,638) — Total liabilities measured at fair value $ (14,545,800) $ — $ (14,125,800) $ (420,000) During the six-months ended June 30, 2022, the Company recognized a loss of $605,000 in the fair value measurement of the Note and a $6,650,000 exchange of the note receivable associated with the Tonogold agreement using significant unobservable inputs (Level 3). As of June 30, 2022, the ending balance of investments measured at fair value was $0. During the three and six-months ended June 30, 2023, the Company recognized a loss of $1,416,254 and $1,176,254, respectively, for the change in fair value of the Ionic convertible debenture derivative. For the three and six-months ended June 30, 2023, $840,254 and $996,254, respectively, of the derivative liability was converted and the ending balance of the derivative liability measured at fair value was $600,000 using significant unobservable inputs (Level 3). VALUATION METHODOLOGIES The following is a description of the valuation methodologies used for the Company's financial instruments measured at fair value on a recurring basis as well as the general classification of such instruments pursuant to the valuation hierarchy. American Battery Technology Investment The fair value of our investment in ABTC restricted common shares acquired in connection with the sale of the Facility valued using a Monte Carlo valuation model (see Note 8, Assets Held For Sale ). • On April 6, 2023, the initial fair value of the 10 million restricted common shares included a make-whole provision for the deficiency in common stock value if the net cash proceeds from the sale of the stock are less than $6.6 million to be paid by ABTC to the Company; if the net cash proceeds are greater than $7.6 million, the Company will return the excess proceeds to ABTC. The Monte Carlo valuation model determined an initial fair value of $7.0 million of the 10 million restricted shares which included a beginning stock price at $0.78, volatility of 94.0%, and a risk-free rate of 4.80%. • On April 21, 2023, due to an amendment to the underlying agreement, the upper limit cap of $7.6 million was removed which resulted in a new valuation of the shares. The fair value increased by $2.0 million from the Monte Carlo valuation model which included a beginning stock price at $0.86, volatility of 95.0%, and a risk-free rate of 5.00%. • On May 12, 2023, the Company received an additional 1 million restricted common shares from ABTC due to an amendment to the purchase agreement. The initial fair value of these 1 million shares was $365,000 from the Monte Carlo valuation model included a beginning stock price at $0.74, volatility of 95.0%, and a risk-free rate of 5.07%. • On June 30, 2023, in accordance with an amendment to the agreement, the Company returned 1,923,077 of restricted shares of ABTC stock in lieu of $1.5 million of the purchase price previously agreed to be held in escrow to settle indemnification claims based on the original agreement. • As of June 30, 2023, the 9,076,923 shares of restricted ABTC shares held by the Company, had a fair value of $7.1 million. The fair values of the common shares are based on a Monte Carlo valuation model which included a beginning stock price at $0.77, volatility of 89.0%, and a risk-free rate of 5.26%. We recorded an unrealized loss on the change in fair value of the investment in ABTC common shares of $765,000 in the condensed consolidated statements of operations for the three months and six-months ended June 30, 2023. The investment asset is classified within Level 2 of the valuation hierarchy. Ionic Ventures, LLC Conversion Option On December 16, 2022, we recorded a derivative liability on the consolidated balance sheets in connection with the Ionic Note. On that date, the $420,000 fair value of the derivative liability was determined based on bifurcation of the derivative liability from the convertible note. During the three and six-months ended June 30, 2023, the Company recorded a loss of $1,416,254 and $1,176,254, respectively, for the change in fair value of the derivative. At June 30, 2023 and December 31, 2022, the fair value of the derivative liability was $600,000 and $420,000, respectively. At December 31, 2022, the derivative was valued using a Monte Carlo valuation model with a conversion price equal to 90% of the average price capped at $0.50, discount rate of 35%, risk-free rate of 4.40%, and volatility of 60.0%. At June 30, 2023, the derivative was valued using a Monte Carlo valuation model with a conversion price equal to 90% of the average price capped at $0.50, discount rate of 35%, risk free rate of 5.30%, and volatility of 95.0%. The derivative liability is classified within Level 3 of the valuation hierarchy. LINICO Derivative Instrument On December 30, 2021, the Company entered into an agreement to acquire 3,129,081 LINICO common shares from its former chief executive officer and director in exchange for 3,500,000 shares of the Company's common stock ("Comstock Shares"). If and to the extent that the sale of the Company's shares results in net proceeds greater than $7,258,162, then the former chief executive officer is required to pay all of such excess proceeds to the Company. If and to the extent that the sale of the Comstock Shares results in net proceeds less than $7,258,162, then the Company is required to pay the former chief executive officer equal to such shortfall. The fair value of the shares was based on the closing price per share of our common stock of $0.73 and $0.28 at June 30, 2023 and December 31, 2022, respectively. In 2022, the Company paid the former chief executive officer $225,000 representing a decrease in contractual stock consideration. For the three and six-months ended June 30, 2023, the Company paid the former chief executive officer $825,000 and $1,200,000 respectively, representing a decrease in contractual stock consideration. We recorded an unrealized gain on the change in fair value of the derivative liability of $1,365,000 and $1,575,000, respectively, in the condensed consolidated statements of operations for the three and six-months ended June 30, 2023. We recorded an unrealized loss on the change in fair value of the derivative liability of $3,675,000 and $2,345,000, respectively, in the condensed consolidated statements of operations for the three and six-months ended June 30, 2022. The derivative liability is classified within Level 2 of the valuation hierarchy. Haywood Derivative Instrument On April 7, 2022, we recorded a derivative asset on the consolidated balance sheets in connection with the Haywood acquisition and lease from Decommissioning Services (see Note 7, Leases ). On that date, the $245,000 fair value of the derivative asset was determined based on the excess of the fair value of 1,500,000 shares of our common stock issued to and held by Decommissioning Services and a deposit of $50,000 over the $2,100,000 contractual stock consideration required under the agreement. During the six-months ended June 30, 2023 and the year ended December 31, 2022, the Company paid Decommissioning Services $200,000 and $150,000, respectively, which resulted in a decrease in contractual stock consideration. At June 30, 2023 and December 31, 2022, the fair value of the shares was based on the closing price per share of our common stock of $0.73 and $0.28, respectively. We recorded an unrealized gain on the change in fair value of the derivative liability of $585,000 and $675,000, respectively, in the condensed consolidated statements of operations for the three and six-months ended June 30, 2023. We recorded an unrealized loss on the change in fair value of the derivative liability of $1,365,000 in the condensed consolidated statements of operations for the three and six-months ended June 30, 2022. The derivative liability is classified within Level 2 of the valuation hierarchy. GenMat Derivative Instrument On June 24, 2021, we recorded a derivative asset on the consolidated balance sheets in connection with the GenMat Membership Interest Purchase Agreement (see Note 2, Investments ). At June 30, 2023 and December 31, 2022, the fair value of the shares was based on the closing price per share of our common stock of $0.73 and $0.28. During the six-months ended June 30, 2023, the Company paid GenMat $2,100,000 against the existing derivative liability, representing a payment toward the Company’s investment obligation. In 2022, the Company paid GenMat $2,450,000 against the existing derivative liability, representing a payment toward the Company’s investment obligation. We recorded an unrealized gain on the change in fair value of the derivative liability of $1,030,871 and $1,189,466, respectively, in the condensed consolidated statements of operations for the three and six-months ended June 30, 2023. We recorded an unrealized loss on the change in fair value of the derivative liability of $3,150,000 and $2,010,000, respectively, in the condensed consolidated statements of operations for the three and six-months ended June 30, 2022. The derivative liability is classified within Level 2 of the valuation hierarchy. Tonogold Note Receivable On March 31, 2022, the Company amended an Option Agreement with Tonogold (the “Lucerne Option”). Tonogold re-conveyed 100% of the previously sold membership interests of Comstock Mining LLC, the entity that owns the Lucerne mine, to the Company, in exchange for the Company exchanging Tonogold’s payment obligations under a secured note in the principal amount owed of $6,650,000 to the Company. The Company recorded a loss of $0 and $605,000, respectively, for the change in fair value in other expense in the condensed consolidated statements of operations for the three and six-months ended June 30, 2022. LPB Derivative Instrument On July 23, 2021, we recorded a derivative asset on the consolidated balance sheets in connection with the LPB Contribution Agreement. On that date, the $6,642,000 fair value of the derivative asset was determined based on the excess of the fair value of 3,500,000 shares of our common stock issued to and held by LPB over the $4,173,000 fair value of our contractual consideration under the LPB Partnership Interest Purchase Agreement. The value of the shares was based on the $3.09 closing price per share of our common stock on that date. On February 28, 2022, the Company and the other parties to the LPB transactions mutually agreed to terminate the transaction documents. Prior to settlement, the fair value of the shares was based on the closing price per share of our common stock of $1.46, and we recorded a gain on the change in fair value of the derivative liability of $595,000 in the consolidated statements of operations for the six-months ended June 30, 2022. The fair value of the derivative as of the settlement date of $937,000 was derecognized, along with the value of the investment in LPB, and the fair value of the 3,500,000 shares was $5,110,000 and was recognized as a decrease first to the par value of the common stock returned, and the remainder as a reduction to additional paid in capital. Other Financial Instruments At June 30, 2023, the carrying amount of cash and cash equivalents, notes receivable and debt carried at amortized costs, approximates fair value because of the short-term maturity of these financial instruments.

OTHER INCOME AND EXPENSES

OTHER INCOME AND EXPENSES	6 Months Ended
OTHER INCOME AND EXPENSES	Jun. 30, 2023
Other Income and Expenses [Abstract]
OTHER INCOME AND EXPENSES	OTHER INCOME AND EXPENSES Other income (expense) net consisted of the following for the three and six-months ended June 30, 2023 and June 30, 2022: Three-Months Ended Three-Months Ended Six-Months Ended Six-Months Ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Change in fair value Tonogold note receivable $ — $ — $ — $ (605,000) Tonogold amendment fee and charges — — — 14,652 LPB settlement and related expenses — — — (250,000) Equity loss in affiliates (341,100) (311,917) (806,264) (578,819) Change in fair value in investments (765,000) — (765,000) — ABTC amendment fee and charges 250,000 — 250,000 — All other 949 (30,856) 3,002 (54,413) Total other income (expense) $ (855,151) $ (342,773) $ (1,318,262) $ (1,473,580)

NET INCOME (LOSS) PER COMMON SH

NET INCOME (LOSS) PER COMMON SHARE	6 Months Ended
NET INCOME (LOSS) PER COMMON SHARE	Jun. 30, 2023
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER COMMON SHARE	NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding during the period. For the three and six-months ended June 30, 2023 and 2022, we had no common stock equivalent shares that were potentially dilutive, including warrants to purchase common stocks, stock options, stock awards and a conversion option on a convertible debenture.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
SEGMENT REPORTING	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We have the following segments and reporting units: production and sale of renewable energy, mining and strategic and other corporate investments. Summarized financial information relating to our reportable segments is provided below. Certain amounts have been reclassified to conform to the current period presentation, most notably to reclassify our historical activities to our all-other segment. Our renewable energy segment includes our new fuels and metal recycling technologies and the resulting renewable energy services. Our mining segment includes our gold and silver mining assets and real estate. Our strategic and other investments segment includes all other activities, including all other real estate, equity method investments in GenMat and SSOF, and general corporate costs. Strategic and other investments revenue is from real estate activities. Three-Months Ended June 30, 2023 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 27,525 $ 7,800 $ 35,325 Depreciation and amortization $ 234,498 $ 61,694 $ 408,689 $ 704,881 Loss from operations $ (2,514,847) $ (801,487) $ (2,615,378) $ (5,931,712) Change in fair value of derivative instruments $ — $ — $ 1,564,617 $ 1,564,617 Total other income (expense), net $ (16,003) $ 84,749 $ 358,377 $ 427,123 Net loss $ (2,530,850) $ (716,739) $ (2,257,000) $ (5,504,589) Total Assets: $ 16,285,260 $ 7,903,902 $ 80,795,059 $ 104,984,221 Capital Expenditures $ 28,012 $ — $ — $ 28,012 Three-Months Ended June 30, 2022 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 45,125 $ 7,800 $ 52,925 Depreciation and amortization $ 357,815 $ 123,609 $ 327,470 $ 808,894 Loss from operations $ (3,339,858) $ (1,106,904) $ (1,396,930) $ (5,843,692) Change in fair value of derivative instruments $ 595,000 $ — $ (8,785,000) $ (8,190,000) Impairment of investments and note receivable, net recovery $ — $ — $ 895,204 $ 895,204 Total other income (expense), net $ (685,757) $ (2,435,872) $ (5,125,276) $ (8,246,905) Net loss $ (4,025,615) $ (2,476,601) $ (7,588,381) $ (14,090,597) Total Assets: $ 42,026,333 $ 9,363,762 $ 66,435,968 $ 117,826,063 Capital Expenditures $ 33,802 $ — $ — $ 33,802 Six-Months Ended June 30, 2023 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 50,475 $ 15,600 $ 66,075 Depreciation and amortization $ 489,148 $ 123,388 $ 723,386 $ 1,335,922 Loss from operations $ (4,472,130) $ (1,356,413) $ (5,180,618) $ (11,009,161) Change in fair value of derivative instruments $ — $ — $ 2,263,212 $ 2,263,212 Total other income (expense), net $ (210,576) $ 106,587 $ (73,181) $ (177,170) Net loss $ (4,682,706) $ (1,249,826) $ (5,253,799) $ (11,186,331) Total Assets: $ 16,285,260 $ 7,903,902 $ 80,795,059 $ 104,984,221 Capital Expenditures $ 816,071 $ — $ — $ 816,071 Six-Months Ended June 30, 2022 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 91,950 $ 15,600 $ 107,550 Depreciation and amortization $ 757,898 $ 185,303 $ 710,222 $ 1,653,423 Loss from operations $ (5,406,341) $ (551,978) $ (4,273,461) $ (10,231,780) Change in fair value of derivative instruments $ 595,000 $ — $ (5,720,000) $ (5,125,000) Impairment of intangible assets $ 338,034 $ — $ (676,068) $ (338,034) Impairment of investments and note receivable, net recovery $ (54,587) $ (2,455,333) $ (733,731) $ (3,243,651) Total other income (expense), net $ (1,061,025) $ (2,457,710) $ (6,887,105) $ (10,405,840) Net loss $ (6,467,316) $ (3,009,688) $ (11,160,616) $ (20,637,620) Total Assets: $ 42,026,333 $ 9,363,762 $ 66,435,968 $ 117,826,063 Capital Expenditures $ 587,002 $ — $ — $ 587,002

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The following related party transactions occurred during the six-months ended June 30, 2023 and 2022. AMENDMENT TO ASSET PURCHASE AGREEMENT On September 7, 2021, the Company entered and closed under an Asset Purchase Agreement with Flux Photon Corporation (“FPC”), to acquire certain intellectual property and related photovoltaic and photocatalysis laboratory equipment (the “FPC Assets”). The purchase price payable for the FPC Assets is $18,000,000 payable in cash to FPC at a rate equal to 20% of the future monthly consolidated sales, less total variable costs, less operating expenses, maintenance, tax payments, and debt service payments of the Company and its now and hereafter-existing subsidiaries, until the purchase price of $18,000,000 has been fully paid. The Company assigned the FPC Assets to its wholly-owned Comstock IP Holdings subsidiary immediately after closing. On December 10, 2021, the Asset Purchase Agreement was amended to provide for the payment by the Company of a $350,000 down payment against the purchase price, corresponding to a potential performance-based cash payment of $17,650,000 required under the Asset Purchase Agreement. The Company’s chief technology officer and the president of the Company's Comstock Fuels subsidiary are indirect beneficiaries of all payments made to FPC under the Asset Purchase Agreement. The Company additionally agreed to appoint the Company's chief technology officer to the Company’s Board of Directors in connection with the Company’s acquisition of Comstock Innovations Corporation on September 7, 2021. We recognized an impairment loss of $338,034 on the FPC Assets in other income (expense) in the condensed consolidated statement of operations during the six-months ended June 30, 2022 in the renewable energy segment. LEASE AND PURCHASE AGREEMENT FOR BATTERY RECYCLING FACILITY On March 1, 2023, the Company sold $782,500 in equipment purchased from AQMS in 2022 and classified as assets held for sale at December 31, 2022. AQMS has a noncontrolling interest of LINICO and through April 5, 2023, the chief financial officer of AQMS was on the Company's board of directors. On April 26, 2023, the Company closed on the purchase of Aqua Metals Transfer LLC, a subsidiary of AQMS, including land, buildings and related improvements therein and paid the $12 million due to AQMS, effectively taking full ownership of the land, buildings and related improvements and the previously existing lease with LINICO was terminated. As of June 30, 2023, assets held for sale include the land, buildings and related improvements with a balance of $20,638,942 (see Note 8, Assets Held For Sale ). TRANSACTIONS INVOLVING SIERRA SPRINGS OPPORTUNITY FUND As of June 30, 2023, the Company has provided SSOF and one of its subsidiary with a total of $5,925,000 in Advances ("SSOF Advances"). SSOF was required to use the corresponding proceeds to pay deposits and other payments on land and other facilities and general corporate purposes related to investments in qualified businesses in the opportunity zone. The SSOF Advances are non-interest-bearing and are expected to be repaid on or before the closing of the Company’s sale of the Silver Springs Properties to SSE (see Note 3, Notes Receivable and Advances, Net ). SSOF has assigned all assignable rights, title and interest in SSOF’s property purchases until such time as the SSOF Advances are repaid. The Company's executive chairman and chief executive officer co-founded SSOF and SSE, and serves as the chief executive officer of SSOF and as an executive of SSE along with a diverse team of qualified financial, capital markets, real estate and operational professionals that together govern, lead and manage SSOF and SSE. The $525,000 investment and 9,164,333 voting shares of our CEO and two of our directors represent 15.92% of total as converted SSOF common shares. The Company's chief executive officer has not received compensation from either SSOF or SSE.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSFrom July 3, 2023 to August 2, 2023, the Company issued 3,986,384 registered shares of common stock to Leviston pursuant to the Company's Form S-3 filed with the U.S. Securities and Exchange Commission, for an aggregate sales price of $2,250,000 at an average price per share of $0.56. As of August 10, 2023, the 2023 Leviston Sales Agreement has $1,450,000 of remaining capacity.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION, DESCRIPTION OF THE BUSINESS and LIQUIDITY AND CAPITAL RESOURCES	BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Comstock Inc. and its wholly-owned subsidiaries, Comstock Fuels Corporation ("Comstock Fuels"), Comstock Metals Corporation ("Comstock Metals") and its 88.22% owned subsidiary LINICO Corporation ("LINICO"), Comstock Innovation Corporation (“Comstock Innovations”), Comstock IP Holdings LLC ("Comstock IP Holdings"), Comstock Engineering Corporation ("Comstock Engineering"), Comstock Mining LLC, Comstock Processing LLC, Comstock Northern Exploration LLC, Comstock Exploration and Development LLC, Comstock Real Estate Inc., Comstock Industrial LLC, MANA Corporation ("MANA"), Downtown Silver Springs LLC ("DTSS"), Aqua Metals Transfer LLC and MCU Philippines, since its acquisition in June 2022. Intercompany transactions have been eliminated. The condensed consolidated financial statements do not include all disclosures required of annual consolidated financial statements and, accordingly, should be read in conjunction with our consolidated financial statements and notes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022. Operating results for the three and six-months ended June 30, 2023 may not be indicative of full year 2023 results. In management's opinion, the accompanying condensed consolidated financial statements contain all adjustments necessary for a fair statement of our financial position as of June 30, 2023, and our results of operations, changes in equity for the three and six-months ended June 30, 2023 and 2022, and our cash flows for the six-months ended June 30, 2023 and 2022.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain prior period amounts have been reclassified to conform to the 2023 financial statement presentation. Reclassifications had no effect on net income (loss) or cash flows as previously reported.
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS In June 2022, the FASB issued ASU 2022-03 ( Topic 820) Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The new guidance clarifies a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value, and an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The amendments require certain disclosures for equity securities subject to contractual sale restrictions, including the fair value of equity securities subject to contractual sale restrictions reflected in the balance sheet, the nature and remaining duration of the restriction, and the circumstances that could cause a lapse in the restriction. The guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. The Company is currently evaluating the impact of Topic 820 on our consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
INVESTMENTS (Tables)	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Non-current Investments	At June 30, 2023 and December 31, 2022 our investments include: June 30, 2023 December 31, 2022 Equity Method Investments: Investment Ownership % Investment Ownership % Quantum Generative Materials LLC $ 12,523,225 48.19% $ 13,312,433 48.19% Pelen Limited Liability Company 602,128 25.00% 619,184 25.00% Total equity method investments 13,125,353 13,931,617 Readily Determinable Fair Value Investments: American Battery Technology Company common stock $ 7,100,000 $ — Alternative Measurement Method Investments: Green Li-ion Pte. Ltd. preferred shares 4,517,710 4,517,710 Sierra Springs Opportunity Fund, Inc., at cost 335,000 335,000 Total Investments 25,078,063 18,784,327 Less: current investments 11,617,710 — Long-term investments $ 13,460,353 $ 18,784,327 Summary financial information for affiliated companies (20% to 50%-owned) accounted for by the equity method for the periods presented, compiled from the equity investee's financial statements and reported on a one quarter lag is as follows: June 30, 2023 December 31, 2022 Current assets $ 969,634 $ 1,023,023 Non-current assets 8,375,674 12,034,506 Current liabilities 3,625 89,584 Non-current liabilities — — Six-Months Ended June 30, 2023 June 30, 2022 Revenues 35,750 34,775 Gross Profit 35,750 34,775 Net loss $ (2,172,782) $ (1,434,706)

NOTES RECEIVABLE AND ADVANCES_2

NOTES RECEIVABLE AND ADVANCES, NET (Tables)	6 Months Ended
NOTES RECEIVABLE AND ADVANCES, NET (Tables)	Jun. 30, 2023
Receivables [Abstract]
Schedule of Notes Receivable and Advances, Net	Notes receivable and advances, net at June 30, 2023 and December 31, 2022 include: June 30, 2023 December 31, 2022 Current portion Sierra Springs advances receivable $ 5,925,000 $ 4,990,000 Other notes receivable 16,267 22,275 Total notes receivable and advances, current portion $ 5,941,267 $ 5,012,275 Non-current portion Daney Ranch note receivable $ 991,156 $ 993,000 Unamortized discount for implied interest (9,077) (33,682) Daney Ranch note receivable, net of discount 982,079 959,318 Total notes receivable and advances, non-current portion, net $ 982,079 $ 959,318

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Property, plant and equipment at June 30, 2023 and December 31, 2022 include the following: June 30, 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 5,686,710 5,212,891 Accumulated depreciation (27,084,404) (26,748,929) Total property, plant and equipment, net $ 13,612,438 $ 13,474,094
Schedule of Mineral Rights and Properties	Our properties at June 30, 2023 and December 31, 2022 consisted of the following: June 30, 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

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	6 Months Ended
INTANGIBLE ASSETS AND GOODWILL (Tables)	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets at June 30, 2023 and December 31, 2022 include the following: Description Estimated Economic Life June 30, 2023 December 31, 2022 Developed technologies 10 years $ 19,382,402 $ 19,382,402 License agreements 10 years 510,752 510,752 Customer agreements 1 year 122,885 122,885 Distribution agreements 8 years 19,733 19,733 Trademarks 10 years 7,000 7,000 Accumulated amortization (3,379,993) (2,379,091) Intangible assets, net $ 16,662,779 $ 17,663,681 Accumulated amortization as of June 30, 2023 and December 31, 2022 consisted of the following: June 30, 2023 December 31, 2022 Developed technologies $ 3,142,853 $ 2,172,594 License agreements 107,211 78,415 Customer agreements 122,885 122,884 Distribution agreements 5,994 4,497 Trademarks 1,050 701 Accumulated amortization $ 3,379,993 $ 2,379,091
Schedule of Future Minimum Amortization Expense	Future minimum amortization expense is as follows at June 30, 2023: Remainder of 2023 $ 996,750 2024 1,993,499 2025 1,993,499 2026 1,993,499 2027 1,993,499 Thereafter 7,692,033 $ 16,662,779
Schedule of Changes in Intangible Assets and Goodwill	Changes in the intangible assets and goodwill balances for the six-months ended June 30, 2023 and 2022, are presented below: As of December 31, 2022 Additions Impairment Amortization As of June 30, 2023 Intangible assets $ 20,042,772 $ — $ — $ — $ 20,042,772 Accumulated amortization (2,379,091) — — (1,000,902) (3,379,993) Total intangible assets and goodwill $ 17,663,681 $ — $ — $ (1,000,902) $ 16,662,779 As of December 31, 2021 Additions Impairment Amortization As of June 30, 2022 Intangible assets $ 23,514,259 $ 500,000 $ (350,000) $ — $ 23,664,259 Accumulated amortization (338,958) — 11,965 (1,110,970) (1,437,963) Goodwill 12,788,671 — — — 12,788,671 Total intangible assets and goodwill $ 35,963,972 $ 500,000 $ (338,035) $ (1,110,970) $ 35,014,967

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	6 Months Ended
ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	Jun. 30, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses and other liabilities at June 30, 2023 and December 31, 2022 consisted of the following: June 30, 2023 December 31, 2022 Accrued interest expense $ 49,167 $ 43,398 Accrued payroll costs 796,632 627,210 Accrued incentive compensation 1,223,112 928,125 Accrued vendor liabilities 144,427 115,653 Other accrued expenses 170,671 5,211 Total accrued expenses $ 2,384,009 $ 1,719,597

LEASES (Tables)

LEASES (Tables)	6 Months Ended
LEASES (Tables)	Jun. 30, 2023
Leases [Abstract]
Schedule of Lease Balances Recorded in Balance Sheet	The Company has the following lease balances recorded on the condensed consolidated balance sheets as follows: Lease Assets and Liabilities Classification June 30, 2023 December 31, 2022 Finance lease right-of-use asset Assets held for sale $ — $ 15,709,039 Finance lease right-of-use asset Finance lease - right to use asset, net 2,968,414 2,911,458 Operating lease right-of-use asset Other current assets 39,452 42,061 Total right of use assets $ 3,007,866 $ 18,662,558 Operating lease liability - current Accrued expenses and other liabilities $ 5,658 $ 5,211 Operating lease liability - long-term Other liabilities 37,237 40,193 Finance lease liability Liabilities - held for sale — 12,021,566 Finance lease liability, current portion Finance lease - Right of use lease liability 855,417 409,143 Finance lease liability Finance lease - Right of use lease liability, long term portion — 406,968 Total lease liabilities $ 898,312 $ 12,883,081
Schedule of Supplemental Cash Flow Information Related to Operating Leases	The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows: Three-Months Ended Six-Months Ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Finance lease cost: Amortization of right-of-use assets $ 13,159 $ 132,270 $ 23,652 $ 257,545 Interest on lease liabilities 16,937 206,272 212,649 401,883 Operating lease cost 1,322 2,525 3,847 5,049 Total lease cost $ 31,418 $ 341,067 $ 240,148 $ 664,477 Other information Operating cash flows from operating leases $ 2,475 $ 2,400 $ 4,950 $ 4,800 Financing cash flows from finance leases $ 25,066 $ 55,238 $ 352,050 $ 63,627 The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases: June 30, 2023 June 30, 2022 Weighted-average remaining lease term - finance leases 1.08 0.35 Weighted-average remaining lease term - operating leases 5.26 6.25 Weighted-average discount rate - finance leases 8.0 % 6.11 % Weighted-average discount rate - operating leases 11.0 % 11.0 %
Schedule of Maturities of Lease Liabilities	Minimum lease payments to be paid by the Company by fiscal year for the Company's operating and finance leases are as follows: Operating Leases Finance Leases For the remainder of 2023 $ 4,901 $ 50,130 2024 10,250 860,564 2025 10,550 — 2026 10,850 — 2027 11,150 — Thereafter 9,600 — Total lease payments 57,301 910,694 Less: imputed interest at 11%, operating lease (14,406) — Less: imputed interest at 8%, finance lease — (55,277) Present value of lease liabilities $ 42,895 $ 855,417
Schedule of Lease Income	Minimum lease payments for operating leases to be received from others are as follows: For the remainder of 2023 $ 45,450 2024 94,725 2025 96,000 2026 96,000 2027 96,000 Thereafter 192,000 Total Minimum Lease Income $ 620,175

ASSETS HELD FOR SALE (Tables)

ASSETS HELD FOR SALE (Tables)	6 Months Ended
ASSETS HELD FOR SALE (Tables)	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Consideration Received For Facility And Equipment	Consideration received for the Facility and equipment as of June 30, 2023 are as follows: Date Consideration Fair Value of Consideration March 1, 2023 Cash $ 6,000,000 March 31, 2023 Cash 5,000,000 April 6, 2023 (modified April 21, 2023) Restricted shares of ABTC common stock (10,000,000 shares) 9,000,000 April 21, 2023 Cash 7,000,000 May 12, 2023 Cash 1,000,000 May 12, 2023 Restricted shares of ABTC common stock (1,000,000 shares) 365,000 May 22, 2023 Cash - Extension Fee 250,000 May 22, 2023 Cash 2,000,000 June 30, 2023 ABTC common shares returned in lieu of escrowed funds (1,923,077 shares) $ (1,500,000) Total Consideration $ 29,115,000
Schedule of Assets Held for Sale	Assets held for sale at June 30, 2023 and December 31, 2022 include: June 30, 2023 December 31, 2022 Right of use lease asset, net of amortization $ — $ 15,709,039 Lease intangible, net of amortization — 3,501,939 Building, land and improvements 20,638,942 — Deposits — 1,250,000 Property, plant and equipment — 710,563 Construction in progress — 513,324 Total assets held for sale $ 20,638,942 $ 21,684,865
Schedule of Liabilities Held for Sale	Liabilities held for sale at June 30, 2023 and December 31, 2022 include: June 30, 2023 December 31, 2022 Deferred proceeds and gains on sale of Facility and related equipment $ 27,803,564 $ — Right of use lease liability — 12,021,566 Total liabilities held for sale $ 27,803,564 $ 12,021,566

DEBT OBLIGATIONS (Tables)

DEBT OBLIGATIONS (Tables)	6 Months Ended
DEBT OBLIGATIONS (Tables)	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Obligations	Debt at June 30, 2023 and December 31, 2022 consisted of the following: June 30, 2023 December 31, 2022 GHF Secured Promissory Note – 6% interest, due December 15, 2024 $ 4,290,000 $ 4,290,000 Alvin Fund LLC Promissory Note - 9% interest, due October 25, 2023 2,000,000 2,000,000 Ionic Unsecured Convertible Promissory Note - 8% interest, due March 16, 2024 750,000 3,150,000 Total debt 7,040,000 9,440,000 Less: debt discounts and issuance costs (682,640) (1,522,667) Total debt, net of discounts 6,357,360 7,917,333 Less: current maturities, net of discounts and issuance costs (2,620,567) (1,795,890) Long-term debt, net of discounts and issuance costs $ 3,736,793 $ 6,121,443

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Maturities of Lease Liabilities	Future minimum annual lease payments, including royalty and rental payments, under these existing lease agreements are as follows at June 30, 2023: Year Leases Remainder of 2023 $ 51,500 2024 109,000 2025 111,000 2026 151,000 2027 151,000 Thereafter 1,512,250 Total minimum annual lease payments $ 2,085,750

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
EQUITY (Tables)	Jun. 30, 2023
Equity [Abstract]
Schedule of Outstanding Warrants	Outstanding warrants at June 30, 2023 and December 31, 2022 are as follows: Number of Warrants Exercise Price Expiration Date GHF, Inc. 200,000 $ 1.0000 August 22, 2024 GHF, Inc. 500,000 $ 0.4555 December 15, 2024 GHF, Inc. 500,000 $ 2.5217 December 15, 2024 Total Outstanding warrants 1,200,000

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Liabilities Measured on Recurring Basis	The following table presents our assets and liabilities measured at fair value on a recurring basis at June 30, 2023: Fair Value Measurements at June 30, 2023 Total Quoted Significant Significant Assets: ABTC restricted common shares $ 7,100,000 $ — $ 7,100,000 $ — Liabilities: Ionic convertible debenture derivative $ (600,000) $ — $ — $ (600,000) LINICO related derivative (3,278,162) — (3,278,162) — Haywood derivative (605,000) — (605,000) — GenMat derivative (3,303,172) — (3,303,172) — Total liabilities measured at fair value $ (7,786,334) $ — $ (7,186,334) $ (600,000) The following table presents our liabilities at December 31, 2022, measured at fair value on a recurring basis: Fair Value Measurements at December 31, 2022 Total Quoted Significant Significant Liabilities: Ionic convertible debenture derivative $ (420,000) $ — $ — $ (420,000) LINICO related derivative (6,053,162) — (6,053,162) — Haywood derivative (1,480,000) — (1,480,000) — GenMat derivative (6,592,638) — (6,592,638) — Total liabilities measured at fair value $ (14,545,800) $ — $ (14,125,800) $ (420,000)

OTHER INCOME AND EXPENSES (Tabl

OTHER INCOME AND EXPENSES (Tables)	6 Months Ended
OTHER INCOME AND EXPENSES (Tables)	Jun. 30, 2023
Other Income and Expenses [Abstract]
Schedule of Other Income (Expense)	Other income (expense) net consisted of the following for the three and six-months ended June 30, 2023 and June 30, 2022: Three-Months Ended Three-Months Ended Six-Months Ended Six-Months Ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 Change in fair value Tonogold note receivable $ — $ — $ — $ (605,000) Tonogold amendment fee and charges — — — 14,652 LPB settlement and related expenses — — — (250,000) Equity loss in affiliates (341,100) (311,917) (806,264) (578,819) Change in fair value in investments (765,000) — (765,000) — ABTC amendment fee and charges 250,000 — 250,000 — All other 949 (30,856) 3,002 (54,413) Total other income (expense) $ (855,151) $ (342,773) $ (1,318,262) $ (1,473,580)

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
SEGMENT REPORTING (Tables)	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Reportable Operating Segments	Summarized financial information relating to our reportable segments is provided below. Certain amounts have been reclassified to conform to the current period presentation, most notably to reclassify our historical activities to our all-other segment. Our renewable energy segment includes our new fuels and metal recycling technologies and the resulting renewable energy services. Our mining segment includes our gold and silver mining assets and real estate. Our strategic and other investments segment includes all other activities, including all other real estate, equity method investments in GenMat and SSOF, and general corporate costs. Strategic and other investments revenue is from real estate activities. Three-Months Ended June 30, 2023 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 27,525 $ 7,800 $ 35,325 Depreciation and amortization $ 234,498 $ 61,694 $ 408,689 $ 704,881 Loss from operations $ (2,514,847) $ (801,487) $ (2,615,378) $ (5,931,712) Change in fair value of derivative instruments $ — $ — $ 1,564,617 $ 1,564,617 Total other income (expense), net $ (16,003) $ 84,749 $ 358,377 $ 427,123 Net loss $ (2,530,850) $ (716,739) $ (2,257,000) $ (5,504,589) Total Assets: $ 16,285,260 $ 7,903,902 $ 80,795,059 $ 104,984,221 Capital Expenditures $ 28,012 $ — $ — $ 28,012 Three-Months Ended June 30, 2022 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 45,125 $ 7,800 $ 52,925 Depreciation and amortization $ 357,815 $ 123,609 $ 327,470 $ 808,894 Loss from operations $ (3,339,858) $ (1,106,904) $ (1,396,930) $ (5,843,692) Change in fair value of derivative instruments $ 595,000 $ — $ (8,785,000) $ (8,190,000) Impairment of investments and note receivable, net recovery $ — $ — $ 895,204 $ 895,204 Total other income (expense), net $ (685,757) $ (2,435,872) $ (5,125,276) $ (8,246,905) Net loss $ (4,025,615) $ (2,476,601) $ (7,588,381) $ (14,090,597) Total Assets: $ 42,026,333 $ 9,363,762 $ 66,435,968 $ 117,826,063 Capital Expenditures $ 33,802 $ — $ — $ 33,802 Six-Months Ended June 30, 2023 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 50,475 $ 15,600 $ 66,075 Depreciation and amortization $ 489,148 $ 123,388 $ 723,386 $ 1,335,922 Loss from operations $ (4,472,130) $ (1,356,413) $ (5,180,618) $ (11,009,161) Change in fair value of derivative instruments $ — $ — $ 2,263,212 $ 2,263,212 Total other income (expense), net $ (210,576) $ 106,587 $ (73,181) $ (177,170) Net loss $ (4,682,706) $ (1,249,826) $ (5,253,799) $ (11,186,331) Total Assets: $ 16,285,260 $ 7,903,902 $ 80,795,059 $ 104,984,221 Capital Expenditures $ 816,071 $ — $ — $ 816,071 Six-Months Ended June 30, 2022 Renewable Energy Mining Strategic and Other Investments Total Revenue $ — $ 91,950 $ 15,600 $ 107,550 Depreciation and amortization $ 757,898 $ 185,303 $ 710,222 $ 1,653,423 Loss from operations $ (5,406,341) $ (551,978) $ (4,273,461) $ (10,231,780) Change in fair value of derivative instruments $ 595,000 $ — $ (5,720,000) $ (5,125,000) Impairment of intangible assets $ 338,034 $ — $ (676,068) $ (338,034) Impairment of investments and note receivable, net recovery $ (54,587) $ (2,455,333) $ (733,731) $ (3,243,651) Total other income (expense), net $ (1,061,025) $ (2,457,710) $ (6,887,105) $ (10,405,840) Net loss $ (6,467,316) $ (3,009,688) $ (11,160,616) $ (20,637,620) Total Assets: $ 42,026,333 $ 9,363,762 $ 66,435,968 $ 117,826,063 Capital Expenditures $ 587,002 $ — $ — $ 587,002

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended		6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Jun. 30, 2023 USD ($) mi² mi oz	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) mi² mi oz	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 30, 2021
Property, Plant and Equipment [Line Items]
Measured and indicated resources of gold \| oz	605,000		605,000
Measured and indicated resources of sliver \| oz	5,880,000		5,880,000
Inferred resources of gold \| oz	297,000		297,000
Inferred resources of sliver \| oz	2,572,000		2,572,000
Accumulated deficit \| $	$ (302,628,857)		$ (302,628,857)		$ (291,491,432)
Net income (loss) \| $	(5,468,488)	$ (13,766,846)	(11,137,425)	$ (20,145,401)
Increase in cash, cash equivalents and restricted cash \| $			(936,059)	$ (1,566,873)
Cash and cash equivalents \| $	$ 1,585,713		$ 1,585,713		$ 2,521,772
Patented Mining Claims, Unpatented Mining Claims, and Surface Parcels
Property, Plant and Equipment [Line Items]
Area of land \| mi²	12		12
Continuous mineral strike length \| mi	6.5		6.5
Quantum Generative Materials LLC
Property, Plant and Equipment [Line Items]
Ownership %	48.19%		48.19%		48.19%
Ionic convertible debenture derivative
Property, Plant and Equipment [Line Items]
Percentage of voting interests acquired	88.22%		88.22%		88.21%	90%

INVESTMENTS - Schedule of Non-c

INVESTMENTS - Schedule of Non-current Investments (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Investment	$ 13,125,353	$ 13,931,617
Total Investments	25,078,063	18,784,327
Investments	11,617,710	0
Investments	13,460,353	18,784,327
Quantum Generative Materials LLC
Business Acquisition [Line Items]
Investment	$ 12,523,225	$ 13,312,433
Ownership %	48.19%	48.19%
Pelen Limited Liability Company
Business Acquisition [Line Items]
Investment	$ 602,128	$ 619,184
Ownership %	25%	25%
American Battery Technology Company
Business Acquisition [Line Items]
Investments in equity securities	$ 7,100,000	$ 0
Green Li-ion Pte. Ltd. preferred shares
Business Acquisition [Line Items]
Investments at cost	4,517,710	4,517,710
Sierra Springs Opportunity Fund, Inc., at cost
Business Acquisition [Line Items]
Investments at cost	$ 335,000	$ 335,000
Affiliated Companies \| Minimum
Business Acquisition [Line Items]
Ownership %	20%
Affiliated Companies \| Maximum
Business Acquisition [Line Items]
Ownership %	50%

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($)	3 Months Ended				6 Months Ended
INVESTMENTS - Summary of Investments (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Current assets	$ 41,122,241				$ 41,122,241		$ 30,767,613
Non-current assets	63,861,980				63,861,980		69,286,146
Current liabilities	44,349,777				44,349,777		31,628,676
Non-current liabilities	9,543,953				9,543,953		12,061,624
Revenue	35,325		$ 52,925		66,075	$ 107,550
Net loss	(5,504,589)	$ (5,681,742)	$ (14,090,597)	$ (6,547,023)	(11,186,331)	(20,637,620)
Affiliated Companies
Business Acquisition [Line Items]
Current assets	969,634				969,634		1,023,023
Non-current assets	8,375,674				8,375,674		12,034,506
Current liabilities	3,625				3,625		89,584
Non-current liabilities	0				0		0
Revenue					35,750	34,775
Gross Profit					35,750	34,775
Net loss					(2,172,782)	$ (1,434,706)
Affiliated Companies \| Non-Current Assets and Liabilities
Business Acquisition [Line Items]
Investments	$ 7,300,000				$ 7,300,000		$ 10,900,000

INVESTMENTS - Quantum Generativ

INVESTMENTS - Quantum Generative Materials LLC (Details)		3 Months Ended		6 Months Ended		12 Months Ended
INVESTMENTS - Quantum Generative Materials LLC (Details)	Jun. 24, 2021 USD ($) shares	Jun. 30, 2023 USD ($) employee vote shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) employee vote shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Jun. 18, 2022 USD ($)
Variable Interest Entity [Line Items]
Equity loss in affiliates		$ 341,100	$ 311,917	$ 806,264	$ 578,819
Director
Variable Interest Entity [Line Items]
Entity number of employees \| employee		3		3
Number of votes per employee \| vote		1		1
Chief Executive Officer
Variable Interest Entity [Line Items]
Number of votes per employee \| vote		4		4
Founder
Variable Interest Entity [Line Items]
Number of votes per employee \| vote		4		4
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures				$ 2,100,000		$ 2,450,000
Fair value of equity issued in acquisition	$ 10,530,000
Equity loss in affiliates		$ 345,586	316,140	789,208	521,545
Quantum Generative Materials LLC \| Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures						7,450,000
M C U
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures			1,960,448		1,960,448		$ 0
Equity loss in affiliates		$ 0	0	$ 0	14,578
Quantum Generative Materials LLC
Variable Interest Entity [Line Items]
Equity method investment loss of ownership percentage		37.50%		37.50%
Non-vested membership units \| shares		165,000		165,000
Quantum Generative Materials LLC \| Fair Value, Measurements, Recurring
Variable Interest Entity [Line Items]
Derivative asset	530,000
Quantum Generative Materials LLC \| Quantum Generative Materials LLC \| Affiliated Entity
Variable Interest Entity [Line Items]
Cash committed as investment in affiliates, subsidiaries and joint ventures	5,000,000	$ 2,100,000	$ 750,000	$ 2,100,000	$ 750,000	5,000,000
Stock committed as investment in affiliates, subsidiaries and joint ventures	10,000,000
Cash and stock committed as investment in affiliates, subsidiaries and joint ventures	15,000,000
Additional investment upon realization of key development milestones	$ 35,000,000
Ownership interest in affiliate after realization of key development milestones percent	50%
Investments						$ 2,450,000
Quantum Generative Materials LLC \| Quantum Generative Materials LLC \| Affiliated Entity \| Restricted Stock
Variable Interest Entity [Line Items]
Issuance of common stock (in shares) \| shares	3,000,000
Quantum Generative Materials LLC \| Member Units \| Quantum Generative Materials LLC \| Affiliated Entity
Variable Interest Entity [Line Items]
Investment in affiliates, subsidiaries and joint ventures (in shares) \| shares	465,000

INVESTMENTS - Pelen Limited Lia

INVESTMENTS - Pelen Limited Liability (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
INVESTMENTS - Pelen Limited Liability (Details) - USD ($)	Apr. 30, 2020	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Gain (loss) on equity in affiliates		$ (341,100)	$ (311,917)	$ (806,264)	$ (578,819)
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership %		25%		25%		25%
Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Membership interest	75%
Pelen Limited Liability Company \| Pelen Limited Liability Company
Schedule of Equity Method Investments [Line Items]
Ownership %	25%
Pelen, LLC
Schedule of Equity Method Investments [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost	$ 602,500
Option payments included in deposits		$ 150,000		$ 150,000		$ 150,000
Gain (loss) on equity in affiliates		$ 4,487	$ 4,223	$ (17,056)	$ 20,978

INVESTMENTS - American Battery

INVESTMENTS - American Battery Technology Company (Details) - American Battery Technology Company - USD ($)		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	May 12, 2023	Apr. 06, 2023
Schedule of Equity Method Investments [Line Items]
Common stock, number of shares purchased (in shares)	11,000,000	11,000,000	1,000,000	10,000,000
Investment owned, at fair value	$ 7,100,000	$ 7,100,000		$ 9,365,000
Shares returned	1,923,077
Contingency reserve	$ 1,500,000	$ 1,500,000
Investment in affiliates, subsidiaries and joint ventures (in shares)	9,076,923	9,076,923
Other Income (Expense)
Schedule of Equity Method Investments [Line Items]
Loss on investments		$ 765,000

INVESTMENTS - Green Li-ion Pte,

INVESTMENTS - Green Li-ion Pte, Ltd (Details) - USD ($)	3 Months Ended		6 Months Ended
INVESTMENTS - Green Li-ion Pte, Ltd (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Feb. 28, 2023	Apr. 11, 2022	Dec. 30, 2021
Business Acquisition [Line Items]
Equity loss in affiliates	$ (341,100)	$ (311,917)	$ (806,264)	$ (578,819)
Green Li-ion Pte. Ltd. preferred shares \| LP Biosciences LLC
Business Acquisition [Line Items]
Equity loss in affiliates		$ 0		$ 59,290
Green Li-ion Pte. Ltd. preferred shares \| Ionic convertible debenture derivative
Business Acquisition [Line Items]
Ownership %					14.01%	16.45%	20.22%
Investment owned, at fair value							$ 4,577,000

INVESTMENTS - LP Biosciences, L

INVESTMENTS - LP Biosciences, LLC (Details) - USD ($)			3 Months Ended		6 Months Ended
INVESTMENTS - LP Biosciences, LLC (Details) - USD ($)	Feb. 28, 2022	Jul. 23, 2021	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Variable Interest Entity [Line Items]
Additional paid-in capital			$ 354,384,981		$ 354,384,981		$ 348,390,556
LP Biosciences LLC
Variable Interest Entity [Line Items]
Impairment loss and derivative assets	$ 5,110,000
Impairment loss	4,173,000
Derivative asset	937,000
Additional paid-in capital	$ 10,812,669
Variable Interest Entity, Not Primary Beneficiary \| LP Biosciences LLC \| Restricted Stock
Variable Interest Entity [Line Items]
Shares issued in connection with investment and financing commitments (in shares)	3,500,000	3,500,000
Loss on contract termination			$ 0	$ 0	$ 0	$ 250,000
Variable Interest Entity, Not Primary Beneficiary \| LP Biosciences LLC \| Restricted Stock
Variable Interest Entity [Line Items]
Shares issued in connection with investment and financing commitments (in shares)	3,500,000

INVESTMENTS - Mercury Clean Up

INVESTMENTS - Mercury Clean Up LLC and MCU Philippines (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 18, 2022
Schedule of Equity Method Investments [Line Items]
Equity loss in affiliates	$ (341,100)		$ (311,917)	$ (806,264)	$ (578,819)
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Ownership %						50%
MCU and MCU Philippines, Inc.
Schedule of Equity Method Investments [Line Items]
Cash distributed						$ 895,204
M C U
Schedule of Equity Method Investments [Line Items]
Investment in affiliates, subsidiaries and joint ventures			1,960,448		1,960,448	$ 0
Membership interest rate (percent)						100%
Equity loss in affiliates	0		0	0	(14,578)
M C U \| Other income (expense)
Schedule of Equity Method Investments [Line Items]
Gain (loss) on conversion of debt		$ 590,000
M C U \| Corporate Joint Venture
Schedule of Equity Method Investments [Line Items]
Membership interest rate (percent)						100%
M C U Philippines Inc
Schedule of Equity Method Investments [Line Items]
Investment in affiliates, subsidiaries and joint ventures			494,884		494,884	$ 0
Impairment of secured loans					1,628,913
Membership interest rate (percent)						100%
Equity loss in affiliates	$ 0		$ 0	$ 0	$ (4,385)
M C U Philippines Inc \| Other income (expense)
Schedule of Equity Method Investments [Line Items]
Gain (loss) on conversion of debt		$ 305,204

INVESTMENTS - Sierra Springs Op

INVESTMENTS - Sierra Springs Opportunity Fund, Inc (Details) $ in Thousands	Jun. 30, 2023 USD ($) shares
Schedule of Equity Method Investments [Line Items]
Equity securities, fully diluted, issued ownership percentage	11.64%
The Company \| Sierra Springs Opportunity Fund, Inc., at cost
Schedule of Equity Method Investments [Line Items]
Variable interest entity, ownership (in shares) \| shares	6,700,000
Sierra Springs Opportunity Fund, Inc., at cost
Schedule of Equity Method Investments [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost	$ 335
Maximum loss exposure, amount	$ 335

NOTES RECEIVABLE AND ADVANCES_3

NOTES RECEIVABLE AND ADVANCES, NET - Summary (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other notes receivable	$ 16,267	$ 22,275
Total notes receivable and advances, current portion	5,941,267	5,012,275
Daney Ranch note receivable, net of discount	982,079	959,318
Sierra Springs advances receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Sierra Springs advances receivable	5,925,000	4,990,000
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Daney Ranch note receivable	991,156	993,000
Unamortized discount for implied interest	(9,077)	(33,682)
Daney Ranch note receivable, net of discount	$ 982,079	$ 959,318

NOTES RECEIVABLE AND ADVANCES_4

NOTES RECEIVABLE AND ADVANCES, NET - Daney Ranch Sale (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Aug. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income, note receivable		$ 17,310	$ 0	$ 34,449	$ 0
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, related parties, term	10 years
Daney Ranch note receivable		$ 991,156		$ 991,156		$ 993,000
Note receivable bears interest for the first year	2%
Receivable with imputed interest remaining term	0.07
Principal payments using a prevailing rate	0.07
Receivable with imputed interest, discount	$ 51,909

NOTES RECEIVABLE AND ADVANCES_5

NOTES RECEIVABLE AND ADVANCES, NET - Transactions Involving Tonogold Resources, Inc. and Comstock Mining LLC (Details) - Tonogold Resources, Inc. - USD ($)	1 Months Ended
	Sep. 30, 2020	Mar. 26, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable current, before fair value adjustments		$ 6,650,000
Comstock Mining LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Membership interest rate (percent)		100%
Affiliated Entity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ownership transfer (percent)	100%
Membership interest, upfront fee		$ 750,000

NOTES RECEIVABLE AND ADVANCES_6

NOTES RECEIVABLE AND ADVANCES, NET - Tonogold Note Receivable (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Change in fair value Tonogold note receivable	$ 0	$ 0	$ 0	$ 605,000
Tonogold
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable current, before fair value adjustments		$ 6,650,000		$ 6,650,000

NOTES RECEIVABLE AND ADVANCES_7

NOTES RECEIVABLE AND ADVANCES, NET - Advances to Sierra Springs Opportunity Fund, Inc. (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from SSOF advance settlement	$ 0	$ 1,300,000
Sierra Springs Opportunity Fund, Inc., at cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments for advance to affiliate	935,000	1,300,000
Proceeds from SSOF advance settlement	$ 935,000	$ 1,300,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
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	5,686,710	5,212,891
Accumulated depreciation	(27,084,404)	(26,748,929)
Total property, plant and equipment, net	$ 13,612,438	$ 13,474,094

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Narrative (Details)		1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) a	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Depreciation			$ 215,376	$ 145,091	$ 335,473	$ 282,907
Capital expenditures			28,012	$ 33,802	816,071	$ 587,002
Assets held-for-sale, not part of disposal group	$ 20,638,942		20,638,942		20,638,942		$ 21,684,865
Building, land and improvements	20,638,942		20,638,942		20,638,942		$ 0
Contract liability	$ 42,895		$ 42,895		$ 42,895
Mackay
Property, Plant and Equipment [Line Items]
Lease term	20 years		20 years		20 years
Lease initial fee	$ 1,250,000
Reimbursement of carrying costs	$ 177,000
Royalty percentage	1.50%		1.50%		1.50%
Committed expenditure	$ 1,000,000		$ 1,000,000		$ 1,000,000
Mackay \| Quarterly For the First Four Years
Property, Plant and Equipment [Line Items]
Lease term	4 years		4 years		4 years
Lease payments	$ 375,000
Mackay \| Quarterly After the First Four Years
Property, Plant and Equipment [Line Items]
Lease payments	$ 250,000
Senior Water Rights
Property, Plant and Equipment [Line Items]
Area of land \| a		50
Junior Water Rights
Property, Plant and Equipment [Line Items]
Area of land \| a		16
Use Rights
Property, Plant and Equipment [Line Items]
Finite-lived intangible assets acquired		$ 730,595

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT, NET AND MINERAL RIGHTS - Mineral Rights And Properties (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 13,302,013	$ 12,571,418
Comstock Mineral Estate
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	12,164,013	12,164,013
Other mineral properties
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	317,405	317,405
Water rights
Property, Plant and Equipment [Line Items]
Total mineral rights and properties	$ 820,595	$ 90,000

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Intangible Assets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 20,042,772	$ 20,042,772	$ 23,664,259	$ 23,514,259
Accumulated amortization	(3,379,993)	(2,379,091)	(1,437,963)	(338,958)
Intangible assets, net	16,662,779	17,663,681
Accumulated amortization	$ 3,379,993	2,379,091	$ 1,437,963	$ 338,958
Developed technologies
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 19,382,402	19,382,402
Accumulated amortization	(3,142,853)	(2,172,594)
Accumulated amortization	$ 3,142,853	2,172,594
License agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 510,752	510,752
Accumulated amortization	(107,211)	(78,415)
Accumulated amortization	$ 107,211	78,415
Customer agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	1 year
Intangible assets gross	$ 122,885	122,885
Accumulated amortization	(122,885)	(122,884)
Accumulated amortization	$ 122,885	122,884
Distribution agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	8 years
Intangible assets gross	$ 19,733	19,733
Accumulated amortization	(5,994)	(4,497)
Accumulated amortization	$ 5,994	4,497
Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Intangible assets gross	$ 7,000	7,000
Accumulated amortization	(1,050)	(701)
Accumulated amortization	$ 1,050	$ 701

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)		3 Months Ended		6 Months Ended
INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)	Apr. 16, 2021 intangible_asset	Jun. 30, 2023 USD ($) license	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) agreement license intangible_asset	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles assets, net of write-offs		$ 500,451	$ 530,695	$ 1,000,902	$ 1,110,970
Number of intangible assets acquired \| intangible_asset	3
Intangible assets gross		$ 20,042,772	$ 23,664,259	$ 20,042,772	23,664,259	$ 20,042,772	$ 23,514,259
Number Of License Agreements Obtained \| license		3		3
Prepaid expenses				$ 0	$ 500,000
Assets held for sale						3,501,939
Assets held for sale, amortization						119,548
License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		$ 510,752		510,752		510,752
Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross		19,382,402		$ 19,382,402		19,382,402
American Science and Technology Corporation \| License agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Number of intangible assets acquired \| intangible_asset				3
Number of intellectual property licenses granted \| agreement				3
Intangible assets gross		$ 500,000		$ 500,000
License fee agreement royalty percentage				1%
American Science and Technology Corporation \| Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets gross						$ 500,000

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Amortization (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2023	$ 996,750
2024	1,993,499
2025	1,993,499
2026	1,993,499
2027	1,993,499
Thereafter	7,692,033
Intangible assets, net	$ 16,662,779	$ 17,663,681

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Changes in Intangible Assets and Goodwill (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Finite-lived Intangible Assets [Roll Forward]
Intangible assets, beginning balance			$ 20,042,772	$ 23,514,259
Additions				500,000
Impairment				(350,000)
Intangible assets, ending balance	$ 20,042,772	$ 23,664,259	20,042,772	23,664,259
Accumulated amortization, beginning balance			(2,379,091)	(338,958)
Impairment				11,965
Amortization	(500,451)	(530,695)	(1,000,902)	(1,110,970)
Accumulated amortization, ending balance	(3,379,993)	(1,437,963)	(3,379,993)	(1,437,963)
Goodwill, beginning balance				12,788,671
Goodwill, ending balance		12,788,671		12,788,671
Total intangible assets and goodwill, beginning balance			17,663,681	35,963,972
Additions			0	500,000
Impairment			0	(338,035)
Amortization			(1,000,902)	(1,110,970)
Total intangible assets and goodwill, ending balance	$ 16,662,779	$ 35,014,967	$ 16,662,779	$ 35,014,967

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES - Schedule of Accrued Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued interest expense	$ 49,167	$ 43,398
Accrued payroll costs	796,632	627,210
Accrued incentive compensation	1,223,112	928,125
Accrued vendor liabilities	144,427	115,653
Other accrued expenses	170,671	5,211
Total accrued expenses	$ 2,384,009	$ 1,719,597

ACCRUED EXPENSES AND OTHER LI_4

ACCRUED EXPENSES AND OTHER LIABILITIES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Apr. 28, 2023	Dec. 31, 2022	Jul. 01, 2022
Payables and Accruals [Abstract]
Percentage of cash incentive bonus							100%
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued bonuses	$ 335,000		$ 335,000		$ 970,000
Bonuses paid	635,000		635,000
Accrued incentive compensation	1,223,112		1,223,112			$ 928,125
To be Paid in Third Quarter of 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued incentive compensation	335,000		335,000
Expected to be Paid in 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued incentive compensation	888,112		888,112
Cash Incentive Bonus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee expense	$ 656,081	$ 0	$ 888,112	$ 0

LEASES - Lease Balances Recorde

LEASES - Lease Balances Recorded in Balance Sheet (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Finance lease right-of-use asset	$ 0	$ 15,709,039
Finance lease right-of-use asset	2,968,414	2,911,458
Operating lease right-of-use asset	39,452	42,061
Total right of use assets	3,007,866	18,662,558
Operating lease liability - current	5,658	5,211
Operating lease liability - long-term	37,237	40,193
Finance lease liability	0	12,021,566
Finance lease liability, current portion	855,417	409,143
Finance lease liability	0	406,968
Total lease liabilities	$ 898,312	$ 12,883,081
Operating lease, right-of-use asset, statement of financial position [extensible list]	Prepaid expenses and other current assets	Prepaid expenses and other current assets
Operating lease, liability, current, statement of financial position [extensible list]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Operating lease, liability, noncurrent, statement of financial position [extensible list]	Other liabilities	Other liabilities

LEASES - Lease Costs and Supple

LEASES - Lease Costs and Supplemental Cash Flow Information Related to Operating Lease (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Finance lease cost:
Amortization of right-of-use assets	$ 13,159	$ 132,270	$ 23,652	$ 257,545
Interest on lease liabilities	16,937	206,272	212,649	401,883
Operating lease cost	1,322	2,525	3,847	5,049
Total lease cost	31,418	341,067	240,148	664,477
Leases, Cash Flow Information [Abstract]
Operating cash flows from operating leases	2,475	2,400	4,950	4,800
Financing cash flows from finance leases	$ 25,066	$ 55,238	$ 352,050	$ 63,627
Weighted-average remaining lease term - finance leases	1 year 29 days	4 months 6 days	1 year 29 days	4 months 6 days
Weighted-average remaining lease term - operating leases	5 years 3 months 3 days	6 years 3 months	5 years 3 months 3 days	6 years 3 months
Weighted-average discount rate - finance leases	8%	6.11%	8%	6.11%
Weighted-average discount rate - operating leases	11%	11%	11%	11%

LEASES - Narrative (Details)

LEASES - Narrative (Details)				3 Months Ended		6 Months Ended		12 Months Ended
LEASES - Narrative (Details)	Mar. 01, 2023 USD ($)	Apr. 07, 2022 USD ($) a shares	Apr. 16, 2021 USD ($) intangible_asset	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Lessor, Lease, Description [Line Items]
Proceeds received associated with the agreement to sell the Facility						$ 15,000,000
Capital expenditures				$ 28,012	$ 33,802	816,071	$ 587,002
Building, land and improvements				20,638,942		20,638,942		$ 0
Number of intangible assets acquired \| intangible_asset			3
Operating lease income				35,325	43,875	66,075	98,500
Ionic convertible debenture derivative
Lessor, Lease, Description [Line Items]
Receivable on sale of equity securities	$ 15,250,000
Deposits	3,250,000
Proceeds received associated with the agreement to sell the Facility	$ 12,000,000
AST Asset Purchase Agreement
Lessor, Lease, Description [Line Items]
Purchase price			$ 3,500,000
Payment toward purchase price				$ 79,935	$ 53,290	159,870	$ 53,290
AST Asset Purchase Agreement \| Monthly Installments from May 1, 2022 to April 30, 2023
Lessor, Lease, Description [Line Items]
Asset acquisition, installment payment amount			$ 35,000
Haywood
Lessor, Lease, Description [Line Items]
Capital expenditures		$ 50,000
Payment toward purchase price		$ 2,100,000
Asset acquisition, consideration transferred, equity interest issued and issuable, shares (in shares) \| shares		1,500,000
Asset acquisition, consideration transferred, equity interest issued and issuable, value		$ 2,295,000
Area of land \| a		190
Refundable deposits		$ 2,100,000
Total rental fees		$ 400,000
Haywood \| Haywood
Lessor, Lease, Description [Line Items]
License fee agreement royalty percentage		2%
Haywood \| Haywood \| Affiliated Entity
Lessor, Lease, Description [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures		$ 2,100,000				$ 200,000		$ 150,000

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details)	6 Months Ended
LEASES - Maturities of Lease Liabilities (Details)	Jun. 30, 2023 USD ($)
Operating Leases
For the remainder of 2023	$ 4,901
2024	10,250
2025	10,550
2026	10,850
2027	11,150
Thereafter	9,600
Total lease payments	57,301
Less: imputed interest at 11%, operating lease	(14,406)
Present value of lease liabilities	$ 42,895
Imputed interest	11%
Finance Leases
For the remainder of 2023	$ 50,130
2024	860,564
2025	0
2026	0
2027	0
Thereafter	0
Total lease payments	910,694
Less: imputed interest at 11%, operating lease	(55,277)
Present value of lease liabilities	$ 855,417
Imputed interest	8%

LEASES - Schedule of Maturity o

LEASES - Schedule of Maturity of Minimum Lease Income (Details)	Jun. 30, 2023 USD ($)
Leases [Abstract]
For the remainder of 2023	$ 45,450
2024	94,725
2025	96,000
2026	96,000
2027	96,000
Thereafter	192,000
Total Minimum Lease Income	$ 620,175

ASSETS HELD FOR SALE - Narrativ

ASSETS HELD FOR SALE - Narrative (Details) - USD ($)								1 Months Ended	3 Months Ended	4 Months Ended		6 Months Ended
ASSETS HELD FOR SALE - Narrative (Details) - USD ($)	Jun. 30, 2023	May 22, 2023	May 12, 2023	Apr. 21, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 01, 2023	Mar. 31, 2023	Mar. 31, 2023	Jun. 30, 2023	Apr. 26, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Assets held-for-sale, not part of disposal group	$ 20,638,942									$ 20,638,942		$ 20,638,942		$ 21,684,865
Liabilities, held for sale	27,803,564									27,803,564		27,803,564		$ 12,021,566
Proceeds received associated with the agreement to sell the Facility												15,000,000
Proceeds from the issuance of common stock												2,650,000	$ 5,460,000
American Battery Technology Company
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds received associated with the agreement to sell the Facility		$ 2,000,000	$ 1,000,000	$ 7,000,000		$ 5,000,000	$ 6,000,000	$ 6,000,000		29,115,000
Gain on sale of equipment							$ 178,193
Liabilities held for sale	$ 5,041,544									$ 5,041,544		$ 5,041,544
Non-refundable consideration				7,000,000		$ 5,000,000		$ 5,000,000	$ 5,000,000
Common stock, number of shares purchased (in shares)	11,000,000		1,000,000		10,000,000					11,000,000		11,000,000
Proceeds from the issuance of common stock	$ 6,000,000				$ 6,600,000
Escrow deposit					$ 1,500,000
Cash proceeds		2,000,000	$ 1,000,000
Cash to extend closing period		$ 250,000
Shares returned	1,923,077
Contingency reserve	$ 1,500,000									$ 1,500,000		$ 1,500,000
Rent	175,000			$ 1
Prepaid rent received	175,000									175,000		175,000
Aqua Metals Inc
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Liabilities held for sale	$ 27,800,000									$ 27,800,000		$ 27,800,000
Gain on sale of properties, plant, and equipment									$ 200,000		$ 7,200,000

ASSETS HELD FOR SALE - Schedule

ASSETS HELD FOR SALE - Schedule of Consideration Received For Facility And Equipment (Details) - USD ($)								1 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2023	May 22, 2023	May 12, 2023	Apr. 21, 2023	Apr. 06, 2023	Mar. 31, 2023	Mar. 01, 2023	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2023
Lessor, Lease, Description [Line Items]
Proceeds received associated with the agreement to sell the Facility										$ 15,000,000
American Battery Technology Company
Lessor, Lease, Description [Line Items]
Proceeds received associated with the agreement to sell the Facility		$ 2,000,000	$ 1,000,000	$ 7,000,000		$ 5,000,000	$ 6,000,000	$ 6,000,000	$ 29,115,000
Value of shares received			$ 365,000		$ 9,000,000
Shares received (in shares)			1,000,000		10,000,000
Proceeds from sale of property, extension fee		$ 250,000
Shares returned in lieu of contingency	$ (1,500,000)
Shares returned (in shares)			1,923,077

ASSETS HELD FOR SALE - Schedu_2

ASSETS HELD FOR SALE - Schedule of Assets and Liabilities Held for Sale (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Right of use lease asset, net of amortization	$ 0	$ 15,709,039
Lease intangible, net of amortization	0	3,501,939
Building, land and improvements	20,638,942	0
Deposits	0	1,250,000
Property, plant and equipment	0	710,563
Construction in progress	0	513,324
Total assets held for sale	20,638,942	21,684,865
Deferred proceeds and gains on sale of Facility and related equipment	27,803,564	0
Right of use lease liability	0	12,021,566
Total liabilities held for sale	$ 27,803,564	$ 12,021,566

DEBT OBLIGATIONS - Schedule of

DEBT OBLIGATIONS - Schedule of Long-Term Debt Obligations (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total debt	$ 7,040,000	$ 9,440,000
Less: debt discounts and issuance costs	(682,640)	(1,522,667)
Total debt, net of discounts	6,357,360	7,917,333
Less: current maturities, net of discounts and issuance costs	(2,620,567)	(1,795,890)
Long-term debt, net of discounts and issuance costs	3,736,793	6,121,443
Secured Debt \| GHF Secured Promissory Note
Debt Instrument [Line Items]
Total debt	4,290,000	4,290,000
Secured Debt \| Alvin Fund LLC Promissory Note
Debt Instrument [Line Items]
Total debt	2,000,000	2,000,000
Secured Debt \| Ionic Ventures Unsecured Convertible Promissory Note
Debt Instrument [Line Items]
Total debt	$ 750,000	$ 3,150,000

DEBT OBLIGATIONS - Narrative (D

DEBT OBLIGATIONS - Narrative (Details) - USD ($)					3 Months Ended		6 Months Ended
DEBT OBLIGATIONS - Narrative (Details) - USD ($)	Jun. 21, 2023	Apr. 06, 2023	Oct. 25, 2022	Aug. 22, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 16, 2022	Dec. 15, 2021
Debt Instrument [Line Items]
Total debt					$ 7,040,000		$ 7,040,000		$ 9,440,000
Issuance of common stock in lieu of payment of interest					107,507
Gain (loss) on conversion of debt					32,800	$ 0	(237,656)	$ 0
GHF Secured Promissory Note
Debt Instrument [Line Items]
Warrants, right to purchase number(in shares)				200,000
Warrant exercisable, common shares (in dollars per share)				$ 1
Term of warrant outstanding				2 years
Warrants outstanding				$ 18,975
Interest expense					158,447	118,083	315,152	247,196
Amortization of OID					94,273	43,288	187,510	86,100
GHF Secured Promissory Note \| Unsecured Debt
Debt Instrument [Line Items]
Principal amount											$ 5,000,000
Total debt											4,550,000
Debt discounts											$ 450,000
Interest rate											6%
GHF Secured Promissory Note \| Daney Ranch
Debt Instrument [Line Items]
Proceeds from issuance of debt				$ 710,000
Alvin Note Fund Note
Debt Instrument [Line Items]
Principal amount			$ 2,000,000
Interest rate			9%
Interest expense					107,206	0	213,234	$ 0
Stock issued consideration of the lender providing financing			$ 250,000
Amortization of debt discount					62,329		123,973
Issuance of common stock in lieu of payment of interest (in shares)	270,757
Issuance of common stock in lieu of payment of interest	$ 107,507
Ionic Ventures Unsecured Convertible Promissory Note
Debt Instrument [Line Items]
Interest expense					23,478	0	82,722
Amortization of debt discount					70,093	$ 0	167,582
Ionic Ventures Unsecured Convertible Promissory Note \| Unsecured Debt
Debt Instrument [Line Items]
Principal amount										$ 3,150,000
Total debt										2,975,000
Debt discounts										$ 175,000
Interest rate										8%
OID (percent)										5%
Ionic convertible debenture derivative					$ 600,000		$ 600,000		$ 420,000
Number of shares issued in transaction (in shares)							6,490,661
Consideration received on transaction							$ 3,452,848
Average price per share (in dollars per share)					$ 0.53		$ 0.53
Principal amount							$ 2,400,000
Accrued interest							58,707
Gain (loss) on conversion of debt					$ 32,800		(237,656)
Measurement period					5 days
Shares returned		327,529
Ionic Ventures Unsecured Convertible Promissory Note \| Unsecured Debt \| Reversed Upon Conversion
Debt Instrument [Line Items]
Ionic convertible debenture derivative					$ 996,254		$ 996,254

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Future Minimum Lease Payments (Details)	Jun. 30, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Remainder of 2023	$ 4,901
2024	10,250
2025	10,550
2026	10,850
2027	11,150
Thereafter	9,600
Total lease payments	57,301
Third Party
Lessee, Lease, Description [Line Items]
Remainder of 2023	51,500
2024	109,000
2025	111,000
2026	151,000
2027	151,000
Thereafter	1,512,250
Total lease payments	$ 2,085,750

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details)	6 Months Ended
COMMITMENTS AND CONTINGENCIES - Narrative (Details)	Jun. 30, 2023
Royalty Agreement
Loss Contingencies [Line Items]
Percentage of royalty obligations, majority are less than	3%
Minimum
Loss Contingencies [Line Items]
Percentage of royalty obligations	0.50%
Maximum
Loss Contingencies [Line Items]
Percentage of royalty obligations	5%

EQUITY - Narrative (Details)

EQUITY - Narrative (Details)								1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
EQUITY - Narrative (Details)	Jun. 21, 2023 USD ($) shares	Feb. 14, 2023 USD ($) shares	Jun. 21, 2022 USD ($) $ / shares shares	May 20, 2022 shares	Apr. 07, 2022 shares	Mar. 31, 2022 USD ($)	Feb. 28, 2022 shares	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($) shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Feb. 13, 2023 USD ($)	Dec. 30, 2021
Class of Stock [Line Items]
Proceeds from the issuance of common stock												$ 2,650,000	$ 5,460,000
Stock issued for due diligence fees												(107,507)	0
Stock issued for due diligence fees (in shares) \| shares		410,959
Stock issued for due diligence fees		$ 150,000
Payment of stock issuance costs												257,620	283,000
Restricted shares transferred (in shares) \| shares							3,500,000
Net loss attributable to noncontrolling interest									$ (36,101)	$ (323,751)		$ (48,906)	(492,219)
Convertible preferred stock dividend percent												8%
Fair value of consideration received						$ 176,695
Treasury stock (in shares) \| shares									2,605,323			2,605,323		2,605,323
Treasury stock, carrying basis									$ 3,360,867			$ 3,360,867		$ 3,360,867
Sale of treasury shares (in shares) \| shares											1,485			394,677
Sales of treasury shares (1,485 common shares)											$ 2,721			$ 240,077
Increase in additional paid in capital														269,056
Stock issued during period, carrying value, treasury stock reissued														$ 509,113
Aqua Metal
Class of Stock [Line Items]
Ownership percentage																10%
Ionic convertible debenture derivative
Class of Stock [Line Items]
Percentage of voting interests acquired									88.22%			88.22%		88.21%		90%
Ownership percentage, decrease								2.01%
LINICO Corporation
Class of Stock [Line Items]
Capital contribution, cash								$ 500,000					1,935,813
LINICO Corporation \| Aqua Metal
Class of Stock [Line Items]
Capital contribution, cash													$ 500,000
Aqua Metal
Class of Stock [Line Items]
Percentage of voting interests acquired									11.78%			11.78%		11.79%
Mana Corporation
Class of Stock [Line Items]
Cancellation of common shares (in shares) \| shares				720,000
Maximum \| Ionic convertible debenture derivative
Class of Stock [Line Items]
Percentage of voting interests acquired										90.34%			90.34%
Minimum \| Ionic convertible debenture derivative
Class of Stock [Line Items]
Percentage of voting interests acquired										88.33%			88.33%
Leviston Resources LLC \| 2022 Sales Agreement
Class of Stock [Line Items]
Aggregate offering price															$ 5,000,000
Number of shares issued in transaction (in shares) \| shares												3,495,029
Proceeds from the issuance of common stock												$ 1,300,000
Average price per share (in dollars per share) \| $ / shares									$ 0.37			$ 0.37
Additional shares of common stock(in shares) \| shares									552,486			552,486
Common stock issued for fees, value									$ 200,000			$ 200,000
Leviston Sales Agreement, remaining capacity									$ 3,700,000			$ 3,700,000
Tysandco \| Equity Purchase Agreements
Class of Stock [Line Items]
Aggregate offering price			$ 10,000,000
Number of shares issued in transaction (in shares) \| shares			428,571									3,214,599		3,433,634
Proceeds from the issuance of common stock												$ 1,350,000		$ 1,100,000
Average price per share (in dollars per share) \| $ / shares									$ 0.42			$ 0.42		$ 0.32
Common stock issued for fees, value			$ 300,000
Issuance fee as percent of gross offering proceeds (in percent)			5%
Sale of stock, discount to the weighted average sales price of the common stock on the date Tysadco receives the capital call (percent)			0.10
Tysandco \| Private Placement
Class of Stock [Line Items]
Number of shares issued in transaction (in shares) \| shares			57,143
Number of shares sold (in shares) \| shares			3,076,923
Sale of stock, price per share (in dollars per share) \| $ / shares			$ 0.65
Payment of stock issuance costs			$ 140,000
Fair market value of shares issued in transaction			$ 40,000
Haywood
Class of Stock [Line Items]
Asset acquisition, consideration transferred, equity interest issued and issuable, shares (in shares) \| shares					1,500,000
Restriction period					6 months
Aqua Metal
Class of Stock [Line Items]
Dividends payable									$ 357,312			$ 357,312		$ 266,516
Alvin Fund LLC
Class of Stock [Line Items]
Stock issued for due diligence fees (in shares) \| shares	270,757
Stock issued for due diligence fees	$ 107,507

EQUITY - Outstanding Warrants (

EQUITY - Outstanding Warrants (Details)	Jun. 30, 2023 $ / shares shares
Class of Stock [Line Items]
Number of Warrants (in shares) \| shares	1,200,000
Exercise Price (in shares) \| $ / shares
August 22, 2024
Class of Stock [Line Items]
Number of Warrants (in shares) \| shares	200,000
Exercise Price (in shares) \| $ / shares	$ 1
December 15, 2024
Class of Stock [Line Items]
Number of Warrants (in shares) \| shares	500,000
Exercise Price (in shares) \| $ / shares	$ 0.4555
December 15, 2024
Class of Stock [Line Items]
Number of Warrants (in shares) \| shares	500,000
Exercise Price (in shares) \| $ / shares	$ 2.5217

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Liabilities Measured on Recurring Basis (Details) - USD ($)	Jun. 30, 2023	Apr. 06, 2023	Dec. 31, 2022
American Battery Technology Company
Assets:
ABTC restricted common shares	$ 7,100,000	$ 9,365,000
Fair Value, Measurements, Recurring
Liabilities:
GenMat derivative	(3,303,172)		$ (6,592,638)
Total liabilities measured at fair value	(7,786,334)		(14,545,800)
Fair Value, Measurements, Recurring \| American Battery Technology Company
Assets:
ABTC restricted common shares	7,100,000
Fair Value, Measurements, Recurring \| Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	(600,000)		(420,000)
Fair Value, Measurements, Recurring \| LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	(3,278,162)		(6,053,162)
Fair Value, Measurements, Recurring \| Haywood
Liabilities:
Ionic convertible debenture derivative	(605,000)		(1,480,000)
Fair Value, Measurements, Recurring \| Quoted Prices in Active Markets (Level 1)
Liabilities:
GenMat derivative	0		0
Total liabilities measured at fair value	0		0
Fair Value, Measurements, Recurring \| Quoted Prices in Active Markets (Level 1) \| American Battery Technology Company
Assets:
ABTC restricted common shares	0
Fair Value, Measurements, Recurring \| Quoted Prices in Active Markets (Level 1) \| Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	0		0
Fair Value, Measurements, Recurring \| Quoted Prices in Active Markets (Level 1) \| LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	0		0
Fair Value, Measurements, Recurring \| Quoted Prices in Active Markets (Level 1) \| Haywood
Liabilities:
Ionic convertible debenture derivative	0		0
Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3)
Liabilities:
GenMat derivative	0		0
Total liabilities measured at fair value	(600,000)		(420,000)
Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3) \| American Battery Technology Company
Assets:
ABTC restricted common shares	0
Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3) \| Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	(600,000)		(420,000)
Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3) \| LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	0		0
Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3) \| Haywood
Liabilities:
Ionic convertible debenture derivative	0		0
Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2)
Liabilities:
GenMat derivative	(3,303,172)		(6,592,638)
Total liabilities measured at fair value	(7,186,334)		(14,125,800)
Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2) \| American Battery Technology Company
Assets:
ABTC restricted common shares	7,100,000
Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2) \| Ionic convertible debenture derivative
Liabilities:
Ionic convertible debenture derivative	0		0
Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2) \| LINICO related derivative
Liabilities:
Ionic convertible debenture derivative	(3,278,162)		(6,053,162)
Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2) \| Haywood
Liabilities:
Ionic convertible debenture derivative	$ (605,000)		$ (1,480,000)

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)										3 Months Ended		6 Months Ended		12 Months Ended
FAIR VALUE MEASUREMENTS - Narrative (Details)	Jun. 30, 2023 USD ($) $ / shares shares	May 12, 2023 USD ($) $ / shares shares	Apr. 21, 2023 USD ($) $ / shares	Apr. 06, 2023 USD ($) $ / shares shares	Apr. 07, 2022 USD ($) shares	Feb. 28, 2022 USD ($) $ / shares shares	Dec. 30, 2021 USD ($) shares	Jul. 23, 2021 USD ($) $ / shares shares	Jun. 24, 2021 USD ($) shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares	Dec. 16, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value Tonogold note receivable										$ 0	$ 0	$ 0	$ 605,000
Derivative liability, converted amount										840,254		996,254	6,650,000
Balance of investments measured at fair value											0		0	$ 600,000
Proceeds from the issuance of common stock												2,650,000	5,460,000
Change in fair value of derivative instruments										$ (1,564,617)	8,190,000	$ (2,263,212)	5,125,000
Closing stock price (in usd per share) \| $ / shares	$ 0.73					$ 1.46				$ 0.73		$ 0.73		$ 0.28
Change in fair value of investments										$ (765,000)	0	$ (765,000)	0
Ionic Ventures Unsecured Convertible Promissory Note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold percentage of stock price trigger												90%		90%
Ionic Ventures Unsecured Convertible Promissory Note \| Measurement Input, Cap Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input (as percent) \| $ / shares	0.50									0.50		0.50		0.50
Ionic Ventures Unsecured Convertible Promissory Note \| Discount rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent												35%		35%
Ionic Ventures Unsecured Convertible Promissory Note \| Risk fee rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent												5.30%		4.40%
Ionic Ventures Unsecured Convertible Promissory Note \| Volatility rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent												95%		60%
Quantum Generative Materials LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures												$ 2,100,000		$ 2,450,000
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures								$ 4,173,000
LP Biosciences LLC \| Restricted Stock \| Variable Interest Entity, Not Primary Beneficiary
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Shares issued in connection with investment and financing commitments (in shares) \| shares						3,500,000		3,500,000
LP Biosciences LLC \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset						$ 5,110,000		$ 6,642,000
Chief Executive Officer and Officers
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of shares issued in transaction (in shares) \| shares							3,500,000
Receivable on sale of equity securities							$ 7,258,162
American Battery Technology Company
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, number of shares purchased (in shares) \| shares	11,000,000	1,000,000		10,000,000						11,000,000		11,000,000
Proceeds from the issuance of common stock	$ 6,000,000			$ 6,600,000
Investments in equity securities		$ 365,000	$ 2,000,000	7,000,000
Shares returned \| shares	1,923,077
Contingency reserve	$ 1,500,000									$ 1,500,000		$ 1,500,000
Investment in affiliates, subsidiaries and joint ventures (in shares) \| shares	9,076,923									9,076,923		9,076,923
American Battery Technology Company \| Other Income (Expense)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on investments												$ 765,000
American Battery Technology Company \| Lower Limit Cap- Sale of Shares
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from the issuance of common stock				6,600,000
American Battery Technology Company \| Upper Limit- Return of Excess Proceeds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from the issuance of common stock				$ 7,600,000
American Battery Technology Company \| Risk fee rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent		5.07%	5%	4.80%								5.26%
American Battery Technology Company \| Volatility rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input, percent		95%	95%	94%								89%
American Battery Technology Company \| Share price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, measurement input (as percent) \| $ / shares	0.77	0.74	0.86	0.78						0.77		0.77
Ionic Ventures, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ionic convertible debenture derivative	$ 600,000									$ 600,000		$ 600,000		420,000	$ 420,000
Change in fair value of derivative instruments										(1,416,254)		(1,176,254)
Ionic convertible debenture derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments										(1,365,000)	(3,675,000)	(1,575,000)	(2,345,000)
Ionic convertible debenture derivative \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ionic convertible debenture derivative	3,278,162									3,278,162		3,278,162		6,053,162
Ionic convertible debenture derivative \| Chief Executive Officer and Officers \| Ionic convertible debenture derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures										825,000		1,200,000		225,000
Ionic convertible debenture derivative \| Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, number of shares purchased (in shares) \| shares							3,129,081
Haywood
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments											(1,365,000)		(1,365,000)
Change in fair value of investments										585,000		675,000
Derivative asset					$ 245,000
Haywood \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ionic convertible debenture derivative	$ 605,000									605,000		605,000		1,480,000
Haywood \| Haywood \| Affiliated Entity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures					$ 2,100,000							200,000		$ 150,000
Issuance of common stock (in shares) \| shares					1,500,000
Deposits					$ 50,000
Quantum Generative Materials LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments											3,150,000		$ 2,010,000
Change in fair value of investments										$ 1,030,871		$ 1,189,466
Quantum Generative Materials LLC \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset									$ 530,000
Quantum Generative Materials LLC \| Quantum Generative Materials LLC \| Affiliated Entity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock committed as investment in affiliates, subsidiaries and joint ventures									$ 10,000,000
Quantum Generative Materials LLC \| Quantum Generative Materials LLC \| Affiliated Entity \| Restricted Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Issuance of common stock (in shares) \| shares									3,000,000
Tonogold
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ownership percentage													100%
Notes receivable current, before fair value adjustments											$ 6,650,000		$ 6,650,000
LP Biosciences LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing stock price (in usd per share) \| $ / shares								$ 3.09
Derivative asset						937,000
Written off to other expense						$ 937,000
LP Biosciences LLC \| Mana Corporation
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of derivative instruments													$ (595,000)

OTHER INCOME AND EXPENSES - Sch

OTHER INCOME AND EXPENSES - Schedule of Other Income (Expense) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income and Expenses [Abstract]
Change in fair value Tonogold note receivable	$ 0	$ 0	$ 0	$ (605,000)
Tonogold amendment fee and charges	0	0	0	14,652
LPB settlement and related expenses	0	0	0	(250,000)
Equity loss in affiliates	(341,100)	(311,917)	(806,264)	(578,819)
Change in fair value in investments	(765,000)	0	(765,000)	0
ABTC amendment fee and charges	250,000	0	250,000	0
All other	949	(30,856)	3,002	(54,413)
Total other income (expense)	$ (855,151)	$ (342,773)	$ (1,318,262)	$ (1,473,580)

NET INCOME (LOSS) PER COMMON _2

NET INCOME (LOSS) PER COMMON SHARE (Details) - shares	3 Months Ended		6 Months Ended
NET INCOME (LOSS) PER COMMON SHARE (Details) - shares	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	0	0	0
LINICO Corporation
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)			2,298,416	2,657,208
Aqua Metals Inc
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)			306,907	341,898

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended		6 Months Ended
SEGMENT REPORTING (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 35,325	$ 52,925	$ 66,075	$ 107,550
Depreciation and amortization	704,881	808,894	1,335,922	1,653,423
Loss from operations	(5,931,712)	(5,843,692)	(11,009,161)	(10,231,780)
Change in fair value of derivative instruments	1,564,617	(8,190,000)	2,263,212	(5,125,000)
Impairment of intangible assets	0	0	0	(338,034)
Impairment of investments and note receivable, net recovery		895,204		(3,243,651)
Total other income (expense), net	427,123	(8,246,905)	(177,170)	(10,405,840)
Net loss	(5,504,589)	(14,090,597)	(11,186,331)	(20,637,620)
Total Assets:	104,984,221	117,826,063	104,984,221	117,826,063	$ 100,053,759
Capital Expenditures	28,012	33,802	816,071	587,002
Renewable Energy \| Operating Segments
Segment Reporting Information [Line Items]
Revenue	0	0	0	0
Depreciation and amortization	234,498	357,815	489,148	757,898
Loss from operations	(2,514,847)	(3,339,858)	(4,472,130)	(5,406,341)
Change in fair value of derivative instruments	0	595,000	0	595,000
Impairment of intangible assets				338,034
Impairment of investments and note receivable, net recovery		0		(54,587)
Total other income (expense), net	(16,003)	(685,757)	(210,576)	(1,061,025)
Net loss	(2,530,850)	(4,025,615)	(4,682,706)	(6,467,316)
Total Assets:	16,285,260	42,026,333	16,285,260	42,026,333
Capital Expenditures	28,012	33,802	816,071	587,002
Mining \| Operating Segments
Segment Reporting Information [Line Items]
Revenue	27,525	45,125	50,475	91,950
Depreciation and amortization	61,694	123,609	123,388	185,303
Loss from operations	(801,487)	(1,106,904)	(1,356,413)	(551,978)
Change in fair value of derivative instruments	0	0	0	0
Impairment of intangible assets				0
Impairment of investments and note receivable, net recovery		0		(2,455,333)
Total other income (expense), net	84,749	(2,435,872)	106,587	(2,457,710)
Net loss	(716,739)	(2,476,601)	(1,249,826)	(3,009,688)
Total Assets:	7,903,902	9,363,762	7,903,902	9,363,762
Capital Expenditures	0	0	0	0
Strategic and Other Investments \| Operating Segments
Segment Reporting Information [Line Items]
Revenue	7,800	7,800	15,600	15,600
Depreciation and amortization	408,689	327,470	723,386	710,222
Loss from operations	(2,615,378)	(1,396,930)	(5,180,618)	(4,273,461)
Change in fair value of derivative instruments	1,564,617	(8,785,000)	2,263,212	(5,720,000)
Impairment of intangible assets				(676,068)
Impairment of investments and note receivable, net recovery		895,204		(733,731)
Total other income (expense), net	358,377	(5,125,276)	(73,181)	(6,887,105)
Net loss	(2,257,000)	(7,588,381)	(5,253,799)	(11,160,616)
Total Assets:	80,795,059	66,435,968	80,795,059	66,435,968
Capital Expenditures	$ 0	$ 0	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)			3 Months Ended			6 Months Ended
RELATED PARTY TRANSACTIONS (Details)	Apr. 26, 2023 USD ($)	Dec. 10, 2021 USD ($)	Jun. 30, 2023 USD ($) officer shares	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) officer shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 07, 2021 USD ($)
Related Party Transaction [Line Items]
Capital Expenditures			$ 28,012		$ 33,802	$ 816,071	$ 587,002
Building, land and improvements			20,638,942			20,638,942		$ 0
Sierra Springs Opportunity Fund, Inc., at cost
Related Party Transaction [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost			335,000			335,000
Related Party
Related Party Transaction [Line Items]
Write down of uncollectible receivable							$ 338,034
Building, land and improvements			20,638,942			20,638,942
Related Party \| Sierra Springs Opportunity Fund, Inc., at cost
Related Party Transaction [Line Items]
Advances to affiliate			5,925,000			5,925,000
Related Party \| Aqua Metal
Related Party Transaction [Line Items]
Capital Expenditures	$ 12,000,000
Related Party \| Sierra Springs Opportunity Fund, Inc., at cost \| Chief Executive Officer and Officers \| SSOF
Related Party Transaction [Line Items]
Sierra Springs Opportunity Fund, Inc., at cost			$ 525,000			$ 525,000
Variable interest entity, ownership (in shares) \| shares			9,164,333			9,164,333
Number of officers with ownership interest \| officer			2			2
Outstanding ownership percentage			15.92%			15.92%
Related Party \| FLUX Photon Corporation
Related Party Transaction [Line Items]
Maximum performance-based cash payments as percentage of future consolidated net cash flow										$ 18,000,000
Performance-based cash payments as percentage of future consolidated net cash flow										20%
Capital Expenditures		$ 350,000
Asset acquisition contingent consideration liability									$ 17,650,000
Related Party \| LINICO Corporation \| Aqua Metal
Related Party Transaction [Line Items]
Proceeds from sale of equipment				$ 782,500

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - 2022 Sales Agreement - Leviston Resources LLC - USD ($)	1 Months Ended	6 Months Ended
	Aug. 02, 2023	Jun. 30, 2023
Subsequent Event [Line Items]
Number of shares issued in transaction (in shares)		3,495,029
Remaining capacity		$ 3,700,000
Subsequent Event
Subsequent Event [Line Items]
Number of shares issued in transaction (in shares)	3,986,384
Sale of stock, consideration received per transaction	$ 2,250,000
Sale of stock, price per share (in dollars per share)	$ 0.56
Remaining capacity	$ 1,450,000